ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI
In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed
ITA 256/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Aug 2022AY 2012-13
Bench: Sri Manish Borad & Sri Sonjoy Sarma
Section 142(1)Section 143(2)Section 250Section 40Section 43B
transferred to Pension Trust as per
GOA notification)
Page 4 of 13
I.T.A. No.: 256/Gau/2019
C.O. No.: 13/Gau/2019
Assessment Year: 2012-13
M/s. Assam Power Distribution Company Ltd.
Be that as it may, I have not found any adverse comments of the CAG in this behalf. In item 2.8 of the Notes on Account of the 9th Annual
Report