ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

section 133(6) of the Act based on which ld. Assessing Officer was satisfied with the nature and source of the alleged sum. Thus we find that there was no failure on the part of appellant to disclose 11 M/s. Linkstar Promoters Pvt. Limited & M/s. Winner Dealtrade Pvt. limited fully and truly all material facts necessary for reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed