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1 result for “reassessment u/s 147”+ Section 260clear

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Key Topics

Section 153A4Section 143(2)2

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 220/GTY/2019[2013-14]Status: DisposedITAT Guwahati21 Jun 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(1)Section 143(2)Section 153ASection 68

260/-. This return was processed under section 143(1) of the Income Tax Act. The search was carried out upon the assessee on 17.09.2015. Before this date of 3 Assessment Year: 2013-2014 Agrim Infraproject Private Limited search, the time limit to issue notice under section 143(2) was expired. The Department was unable to seize any incriminating material