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)
rectification application and the AO allowed the carry forward of long term capital loss in the order passed u/s 154 of the Act dated 12.07.2016. Thereafter it was subjected to search action u/s 132 of the Act on 11.03.2016. Notice u/s 153A was issued on 18.09.2017 which was duly served. Finally the, assessment was framed vide order
