Search: reassessment

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Section 6847 Section 14846 Section 25027 Addition to Income24 Section 143(3)22 Section 14716 Section 26313 Reassessment11 Section 270A7 Section 271A

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

section 147 required to be reopened again. The perusal of the reasons extracted supra would reveal that the allegation of the ld. Assessing Officer is that during the course of search, a document was found inventorized as SD ABCI 03 page 53. Now this document cannot be an incriminating document because it is part of a ledger account

Showing 1–20 of 25 · Page 1 of 2

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- JORHAT, JORHAT vs. M/S. TOOR FINANCE COMPANY LTD,, JORHAT

SHRI PRABAL ROY CHOUDHURY,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

SUNITA CHOUDHURY,MAKUM ROAD vs. INCOME TAX OFFICER, WARD-1, TINSUKIA

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI

M/S. SEEMA HOLDING PVT. LTD.,KOLKATA vs. A.C.I.T., CIRCLE -1, GUWAHATI