MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM
In the result IT(SS)A Nos
ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19
Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm
For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)
153A of the Act read with Section 144(3) dated
30.12.2019. 05. In the appellate proceedings, the ld. CIT (A), after discussing the assessment order, came to the conclusion that the addition was rightly made u/s 68 of the Act in respect of unexplained share capital/ share premium when assessee or authorized representative failed to attend the appellate proceedings