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

reassessment proceedings on the ground of change of opinion, ld. CIT(Appeals) also quashed the assessment proceedings for the gross violation of the principle of natural justice in the light of the judgment of the Hon’ble Apex Court in the case of GKN Driveshafts (India) Ltd. –vs.- ITO reported in 259 ITR 19, since the ld. Assessing Officer while

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