KAUSHIK INDUSTRIES (P) LIMITED,TINSUKIA vs. INCOME TAX OFFICER, WARD-1, TINSUKIA
In the result, appeal of the assessee is allowed
ITA 11/GTY/2022[2011-12]Status: DisposedITAT Guwahati09 Jun 2023AY 2011-12
Bench: Shri Sanjay Garg & Shri Girish Agrawal
For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 143(3)Section 147Section 147(1)Section 148Section 263
revise the assessment order passed u/s. 147/143(3) dated 03.12.2018. Assessee furnished its reply to the show cause notice stating,
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Kaushik Industries Pvt. Ltd., AY: 2011-12
inter alia, that case of the assessee was reopened u/s. 147
only to examine the cash deposit made by the assessee in its bank account which were duly explained
