AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 220/GTY/2019[2013-14]Status: DisposedITAT Guwahati21 Jun 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 68
260/-. This return was processed under section 143(1) of the Income Tax Act. The search was carried out upon the assessee on 17.09.2015. Before this date of 3
Assessment Year: 2013-2014
Agrim Infraproject Private Limited search, the time limit to issue notice under section 143(2) was expired. The Department was unable to seize any incriminating material