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
e. Therefore subsequent to the search action u/s 132 of the Income Tax
Act, 1961, on any assessee, section 153 A comes into play leading to :-
(i)
Automatic issuance of notices under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted and
(ii) if the Assessing Officer comes
