GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI
In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes
ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 153CSection 250Section 36Section 40A(3)Section 68
133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew our attention