COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI
In the result, the appeal filed by the Revenue is dismissed
ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10
Bench: Dr. Manish Borad & Sri Sonjoy Sarma
Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73
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I.T.A. No.: 275/Gau/2018
Assessment Year: 2009-10
M/s. Arihant International Limited.
7. We have heard rival contentions and perused the records placed before us. Revenue is in appeal before this Tribunal challenging the order of ld. CIT(A) quashing the assessment order framed u/s 147 of the Act holding that the same has been reopened based