VINAY BAWRI,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI
In the result, the appeal of the assessee is allowed
ITA 42/GTY/2021[2013-14]Status: DisposedITAT Guwahati22 Sept 2023AY 2013-14
Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]
Section 143(3)Section 153(3)Section 153ASection 154Section 263Section 263(1)
reassessment was any issue raised or decided in respect of the deductions under section 36(1)(vii), (viia) and the foreign
