BHAURAM JODHRAJ,GUWAHATI vs. ACIT, CIRCLE 1, GUWAHATI, GUWAHATI

ITA 145/GTY/2026Status: DisposedITAT Guwahati14 July 2026AY 2023-245 pages
AI SummaryPartly Allowed

What did the Tribunal hold?

The Tribunal remanded the depreciation disallowance issue to the Assessing Officer for further examination of evidence. The ground related to TDS on audit fees was dismissed as not pressed.

What were the facts?

The assessee claimed depreciation on new plant and machinery, but the Assessing Officer disallowed it for lack of proof of installation and use. A disallowance was also made for non-deduction of TDS on audit fees.

What were the issues?

Whether sufficient evidence was provided for installation and use of machinery for depreciation claim, and whether TDS was deductible on provision for audit fees.

Which sections of the Income-tax Act were involved?

Section 32,Section 40(a)(ia),Section 194J

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, GUWAHATI ‘DB’ BENCH AT KOLKATA

Before: SHRI SONJOY SARMA & SHRI RAKESH MISHRA

PER RAKESH MISHRA, ACCOUNTANT MEMBER:

This appeal filed by the assessee is against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi [hereinafter referred to as Ld. 'CIT(A)'] passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY 2023-24 dated 15.01.2026. 2. The assessee is in appeal before the Tribunal raising the following grounds of appeal:

“1. For that on the facts and circumstances of the case, the Learned Commissioner of Income Tax Appeals erred in law as well as on facts in upholding the action of the Assessing Officer making disallowance of Rs 14,91,609 u/s 32 of the Income-tax Act, 1961. 2. For that on the facts

The order continues below.

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