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Section 1473 Section 143(2)3 Section 682 Section 142(1)2 Section 151A2

ASSAM VALLEY FINANCE AND INVESTMENT PVT LTD,GUWAHATI vs. D.C.I.T., CIRCLE 1, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 75/GTY/2025[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Assam Valley Finance & Dcit, Circle 1 Investment Pvt. Ltd. Aayakar Bhawan, Christian Basti, House No.1, Niligiri Path, G.S Road, Guwahati-781005, Vs. Zoo Road, Guwahati-781024 Assam (Appellant) (Respondent) Pan No. Aabca6974B Assessee By : Shri Miraj D Shah, Ar Revenue By : Shri Santosh Kumar Karnani, Dr Date Of Hearing: 12.11.2025 Date Of Pronouncement: 18.12.2025 O R D E R Per Rajesh Kumar, Am:

For Appellant: Shri Miraj D Shah, ARFor Respondent: Shri Santosh Kumar Karnani

Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151Section 151ASection 68