ACIT CENTRAL CIRCLE 1 GUWAHATI, GUWAHATI vs. DS SYSTEMS PRIVATE LIMITED, GUWAHATI
In the result, appeal of the revenue is dismissed
ITA 284/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Feb 2026AY 2016-17
Bench: the Hon'ble
For Appellant: Sandeep Goel, Advocate
Section 133ASection 143(1)(a)Section 143(2)Section 147Section 148Section 151Section 250Section 69C
54,90,070/-. The return of income was processed u/s 143(1)(a) of the Act. During the year, assessee was engaged in supply/sale of items like computer laptops,
UPS, Battery, power banks, laptop bags etc. After taking necessary approval from the competent authority u/s 151 of the Act, the case was selected for reassessment u/s 147
