ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
3)/147 of the Income Tax Act (as the case may be).
12. The Parliament vide Finance Act, 2003 (32 of 2003) has discontinued the block assessment provision contained in Chapter 14B (sections 158B to 158BH) and introduced a new
Scheme under sections 153A, 153B, 153C etc. for the purpose of issue in hand. Section 153A is the relevant provision
