ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI
In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed
ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14
Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad
For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C
68,972/-.
4. On appeal, the ld. CIT(Appeals) has observed that the assessee has submitted that it is a ledger account of M/s.
Silverpoint Infratech Limited in the books of ABCL Infrastructure
Pvt. Limited. The assessee got contracts from three companies, namely Patel Engineering Limited, Mumbai, Coastal Projects
Limited, Hyderabad; Horizon Infrastructure Limited. These were sub-contracted on back
