DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-JORHAT, JORHAT vs. M/S. ASSAM TEA INDUSTRIES, JORHAT
In the result, appeal filed by the Revenue and Cross Objection filed by the assessee are dismissed
ITA 67/GTY/2019[2014-15]Status: DisposedITAT Guwahati27 Apr 2023AY 2014-15
Bench: Sri Rajpal Yadav & Sri Girish Agrawalm.A. No. 2/Gty/2020 Arising Out Of I.T.A. No.: 67/Gty/2019 Assessment Year: 2014-15 Dcit, Circle-Jorhat, Assam......................................................Appellant Vs. M/S. Assam Tea Industries....................................................Respondent [Pan: Aakfa 4866 A]
Section 115J
430/- and thus, requested for recalling the order. However, ld.
Page 2 of 5
M.A. No. 2/GTY/2020
I.T.A. No.: 67/GTY/2019
C.O. No. 6/GTY/2019
M/s. Assam Tea Industries.
Counsel for the assessee pointed that Clause-6 of the CBDT Circular which deals with income computed under the provisions of Section 115JB or 115JC of the Act has not been dealt
