Search: reassessment u/s 147

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Section 153C48 Section 153A14 Search & Seizure8 Section 1476 Section 1446 Section 271(1)(c)6 Addition to Income5 Section 69C4 Section 143(3)

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

u/s 153 A of the Act cannot be issued as the document based on which the Assessing Officer had relied pertains to an item of expense which is outside the scope of definition of “Asset” as defined in Explanation 2 to fourth proviso of section 153A(1) of the IT Act, 1961. 10. On the other hand, ld. D.R. relied

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

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER