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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

147 read with section 143(3) of the Act contending them to be illegal, void and nullity in the eyes of law. It was stated by the assessee that for the same reasons, the assessee was scrutinized under section 143(3) of the Act. Further all the issues raised in the reassessment

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