MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM
In the result IT(SS)A Nos
ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)
reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing
Officer could have passed under section 147 of the Act as well as under section 153A of the Act."
8. For the reasons stated hereinbelow, we are in complete agreement with the view
