Bench: Shri S.S.Godara & Dr. A.L. Saini
207-08, 2012-13 & 2013-14 DCIT, Circle-3, V/s. M/s SMS Smelters Ltd. 7th Floor, Aayakar NH 52A, Lekhi Village, Bhawan, G.S. Road, Naharlagun, Dist. Christian Basti, Papumpare, Arunachal Guwahati-781005 Pradesh [PAN No.AABCN 7147 D] .. अपीलाथ" /Appellant ""यथ"/Respondent ITA No.93-96/Gau/2017 Assessment Years :2009-10, 2010- 11, 2012-13 & 2013-14 M/s SMS Smelters Ltd. V/s. DCIT, Circle