ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI
ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11
Bench: Shri Manomohan Das & Shri Rakesh Mishra
Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68
Section 68 in this case is highly irregular and against the provisions of law. The Assessment
Order may therefore be struck down as illegal.
Ground 3: For that the Learned CIT(A) has failed to appreciate the facts and circumstances of the claim for deduction raised before her in regard to liability of 5,11,68,800/- which
