AMOLAKSHAYA TRADE AND CREDIT PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI

In the result, both the appeals of assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

127 of the Act transferring the assessment of assessee from ITO ward (1) (1) to ITO-ward 4(1); and it is not the case of the revenue that ITO, Ward-4(1) who passed the impugned reassessment order had issued notice u/s. 148 and has recorded the reasons for reopening as required under section 147

AMOLAKSHAYA TRADE AND CREDIT PRIVATE LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-4(1), GUWAHATI

In the result, both the appeals of assessee are allowed