ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
10. On the other hand, ld. D.R. relied upon the finding of the ld.
Assessing Officer. He submitted that Department was able to lay its hand on concrete information demonstrating the fact that the alleged sub-contractor to M/s. Silverpoint Infratech Limited was 17
Assessment Year: 2013-2014
&
Assessment Year: 2013-2014
ABCI Infrastructure Pvt. Limited actually a bogus entry
