PAWAN CEMENT COMPANY PRIVATE LIMITED,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

ITA 424/GTY/2026Status: DisposedITAT Guwahati02 September 2026AY 2014-154 pages

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Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH

Before: SHRI LAXMI PRASAD SAHU & SHRI YOGESH KUMAR U.S.

For Appellant: Shri S.P. Bhati, FCA
For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Hearing: 31.08.2026Pronounced: 02.09.2026

PER YOGESH KUMAR U.S., JUDICIAL MEMBER:

This Appeal is filed by the Assessee against the order of the NFAC, Delhi (‘Ld. CIT(A)’ for short) dated 19.06.2026 passed u/s 250 of the Income Tax Act, 1961 (“the Act”, for short) for the Assessment Year 2014-15. 2. Brief facts of the case are that, an Assessment Order came to be passed u/s 147 r.w.s. 144 r.w.s. 144B of the Act on 30.03.2022 by making certain additions. Aggrieved by the Assessment Order dated 30.03.2022, Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) vide order dated 19.06.2026, dismissed Appeal filed by the Pawan Cement Company Private Limited; A.Y: 2014-15 A

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