AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR
In the result, appeal of the assessee is allowed in above terms
ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14
Bench: the Ld. CIT(A).
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250
68 of the Act.
Subsequently, proceeding w/s.153A of the Act was initiated against the assessee and notices 153A of the Act were issued and served on the assessee for the AYs 2010-11 to 2015-16. Copies enclosed at pg 1-6 of the Additional
P/b.
At the juncture, would be of relevance to quote secund proviso to sec. 153A
