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Section 143(3)2

GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

Transfer Pricing related relief allowed by the Ld. CIT(A) to the appellant. The Ld. CIT(A) inadvertently did not adjudicate the appellants ground of exclusion of excise duty from book profit for purposes of section 115JB. Accordingly, M/s Greenply Industries Ltd. raised the said ground before the Hon'ble Guwahati Tribunal in ITA 232 & 359/Gau/2019 dated 21.06.2022 from which