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
145 of the Income
Tax Act provides the method of accounting required to be adopted by an Assessing Officer. Sub-clause (3) of this section would contemplate if the ld. Assessing Officer is not satisfied about the correctness or completeness of the accounts of the assessee, then he may reject the method of accounting or books of account, only thereafter
