AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR
In the result, appeal of the assessee is allowed in above terms
ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14
Bench: the Ld. CIT(A).
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250
reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed unabated assessments, no addition can be made by the Assessing Officer in absence of any incriminating material found during the course of search under section 132 or requisition under section 132A
However, the completed/unabated assessments can be reopened by the Assessing
