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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

17. Thus after the search under section 132 of the Income Tax Act on any assessee. Section 153A comes into play leading to:- (a) Academic issuance of a notice under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted; and (b) if the ld. Assessing Officer comes