LSJ BIOTECH PRIVATE LIMITED,IGC,AIDC, BALIPARA,TEZPUR,GHORAMARI,SONITPUR,ASSAM vs. INCOMETAX OFFICER,WARD-1,AAYAKAR BHAWAN,EX POLICE LINE,TEZPUR, AAYAKAR BHAWAN,EX POLICE LINE,TEZPUR

ITA 465/GTY/2026Status: DisposedITAT Guwahati03 September 2026AY 2021-224 pages

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Income Tax Appellate Tribunal, “DB” BENCH, GUWAHATI

For Appellant: Shri Siddharth Baruah, AR
For Respondent: Shri P.S. Thuingaleng, CIT-DR
Hearing: 01.09.2026Pronounced: 03.09.2026

PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER This is an appeal filed by the assessee against the order passed by the Ld. Addl/Joint Commissioner of Income Tax (Appeals), 1 Kolkata [hereinafter referred to as “the Ld. CIT(A)] dated 24.02.2026, DIN & Order No. ITBA/APL/S/250/2025-26/1086466240(1) for the assessment year 2021-22. 2 LSJ Biotech Private Limited

2.

Brief facts of the case are that, intimation came to be passed u/s 143(1) of the Act on 13.11.2022 by CPC, Bengaluru by disallowing deduction claimed u/s 80-IC/IE of the Act. Aggrieved aforementioned intimation dated 13.11.2022, assessee preferred an appeal be

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