ITAT Guwahati Bench
1,674 judgments
VISHAL CHOUDHURY AND SONS,TINSUKIA vs INCOME TAX OFFICER, WARD-1, TINSUKIA
SHRI RAJESH KUMAR (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs BRAHMAPUTRA FINLEASE PRIVATE LIMITED, NEW DELHI
SHRI MANOMOHAN DAS, HONʼBLE (Judicial Member), SHRI RAKESH MISHRA, HON’BLE (Accountant Member)
SRI PICKLU PAUL,KARIMGANJ vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR
SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA (Accountant Member)
JUGAL CHANDRA SAIKIA,GUWAHATI vs INCOME TAX OFFICER, WARD-1(3), GUWAHATI
SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)
JUGAL CHANDRA SAIKIA,GUWAHATI vs INCOME TAX OFFICER, WARD-1(3), GUWAHATI
SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)
DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs DHAR CONSTRUCTION COMPANY, SHILLONG
SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)
INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs ACHULA DARNEICHONG SAILO, SHILLONG
SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)
INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs ACHULA DARNEICHONG SAILO, SHILLONG
SRI MANOMOHAN DAS, JUDICIAL MEMBER & SRI RAKESH MISHRA (Accountant Member)
INCOME TAX OFFICER, SHILLONG vs THE LITTLE STARS TRUST, ASSAM
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
LAXMI NARAYAN PACKAGING INDUSTRIES,GUWAHATI vs THE INCOME TAX OFFICER, WARD - 2(1), GUWAHATI, GUWAHATI
SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA (Accountant Member)
SUMAN AHMED,GAURIPUR vs ITO, WARD- DHUBRI, DHUBRI
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs ITO W-2(3), EXEM, GUWAHATI, GUWAHATI
SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA (Accountant Member)
LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI
SRI DUVVURU RL REDDY, VICE PRESIDENT (KZ) & SRI RAKESH MISHRA (Accountant Member)
S.M. LIME INDUSTRIES,GUWAHATI,ASSAM vs DCIT/ACIT, CIR-1, GUWAHATI
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
SISHU BIKASH KENDRA,MANIK NAGAR, R G BARUAH ROAD vs ITO W-1(2), GUWAHATI, CHRISTIAN BASTI
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
KENNETH BLAH,SHILLONG vs INCOME TAX OFFICER, WARD - 2, SHILLONG
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
RAMA KATOWAL CHETRY,GOLAGHAT vs ITO WARD GOLAGHAT, GOLAGHAT
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
RAMA KATOWAL CHETRY,GOLAGHAT vs ITO WARD GOLAGHAT, GOLAGHAT
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
DHURJYOTI TEA COMPANY PRIVATE LIMITED,PENGREE vs INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI
DR.MANISH BORAD (Accountant Member), SHRI MANOMOHAN DAS (Judicial Member)
DHURJYOTI TEA COMPANY PRIVATE LIMITED,PENGREE vs INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI
the ld.CIT(A) and the ld.CIT(A) confirmed the action of the CPC for both the years. Finding of ld.CIT(A) is similar for both the years under appeal and the same is reproduced below : “5.4.6 On going through the same, it is noted that the Hon'ble Courts are very clear in its decision that the audit report should be filed at any time before the framing of the assessment. In the instant case, the assessment has been made under the provision of section 143(1) of the Act and before the passing t
