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 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 153CSection 250Section 36Section 40A(3)Section 68
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9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued Notice to us u/s 153C on 21/01/2022 so it can be presumed that
