ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. EXCEL ENERGY RESOURCES PVT. LTD., GUWAHATI

IN THE INCOME TAX APPELLATE TRIBUNAL, GAUHATI BENCH, E- COURT AT KOLKATA [Before Hon’ble Shri S.S. Godara, JM & Shri Arjun Lal Saini, AM ] I.T.A No. 188/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Imphal -vs- Smt. Suman Agarwal Circle-Imphal, Old [PAN: ABZPA0347A] Lambulane, Jail Road, C/o Vipin Traders, Imphal, Manipur-795001 Thangal Bazar, Imphal, Manipur-795001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate I.T.A No. 176/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -vs- M/s. Excel Energy Resources Guwahati, Room No. 714, P.Ltd.PAN: AABCE 7189C 7th Fl., Aaykar Bhawan, RGB Road, By Lane-1, Guwahati G.S Road, Guwahtati-781005 781 005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Kr.Borthkur, Advocate I.T.A No. 74/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -vs- M/s. Babina Healthcare & O/o the JCIT, Range-Imphal Hospitlity Industries P.Ltd Old Lambulane, Jail Road, PAN AADCB 4009N Imphal, Manipur-795001 90A Kabo Leikai The Classic Hotel, Imphal Manipur-795001. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None

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I.T.A No. 244/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3,Guwahati -vs- M/s. Chetna Realtors P.Ltd Guwahati, Room No. 714, PAN: AADCC6694C 7th Fl., Aaykar Bhawan, 3rd Fl., Anil Plaza, G.S Rd. G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh,Advocate, ld. AR I.T.A No. 299/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Imphal -vs- M/s. Assam Electricals Cir- Tinsukia, Aaykar Bhawan Laipuli, P.O Panitola , Bordoloi Nagar, Tinsukia Tinsukia 786183 786125 (Respondent) (Appellant) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 65/Gau/2018 A.Y 2012-13 D.C.I.T, Circle-3,Guwahati -vs- Shri Apurba Lahkar Guwahati, , PAN: AATPL 3058Q 7th Fl., Aaykar Bhawan, House No. 20, Brindban Path. G.S Road, Guwahtati-781005 Rupnagar,Guwahtati-781032 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P Gupta,FCA, ld.AR

I.T.A No. 11/Gau/2018 A.Y 2010-11 A.C.I.T, Circle-1, C.R Building -vs- Dr. N. Sahewalla & Co.P.Ltd Dibrugarh-786003, , PAN: AAACD7586P 7th Fl., Aaykar Bhawan, Bordoloi Avenue, AMC Rd., G.S Road, Guwahtati-781005 Dibrugarh (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjoy Moden, FCA, ld.AR 2

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I.T.A No. 371/Gau/2018 A.Y 2014-15 I.T.O Ward 2(2),Guwahati -vs- M/s. Shurbarambh Trading P.Ltd Room No. 517, 5th Fl.,, , PAN: AAICS 1121P H.M Tower, 1st Fl. Pan Bazar Aaykar Bhawan, Christian Basti,G.S Road, Guwahati- 781 001. Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR I.T.A No. 209/Gau/2017 A.Y 2011-12 D.C.I.T, Circle-2, -vs- Shri MotilalApurba Lahkar Aaykar Bhawan, 5th Fl., 5th Fl., Radha Krishna Aptt.Road Christian Basti, Sarani Road, Ananda Nagar, Guwahati-781 005. Guwahtati-781012 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwal,FCA, ld.AR I.T.A No. 231/Gau/2018 A.Y 2007-08 I.T.O., Ward 4(2),Guwahati -vs- M/s. Kishlay Foods P.Ltd Guwahati, , PAN: AABCK8337J 5th Fl., Aaykar Bhawan, Dewan Patty, Fancy Bazar G.S Road, Guwahtati-05 Guwahtati-781001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR

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I.T.A No. 241/Gau/2018 A.Y 2009-10 I.T.A No. 242/Gau/2018 A.Y 2010-11

A.C.I.T, Circle-3,Guwahati -vs- Shri Anupam Sarma Guwahati, Room No. 714, PAN: ASSPS2230C 7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion. G.S Road, Guwahtati-781005 Bhaskar Nagar, Bye Lane No.2 Bamunimaidan,Guwahtati-21. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 210/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- M/s. Baruah Automobiles P.Ltd Guwahati, Room No. 714, PAN: AACCB9876A 7th Fl., Aaykar Bhawan, Flat No 5B, Rajdhani Aptt II G.S Road, Guwahtati-781005 Banpholl Nagar Path, Dispur, Last Gate, Guwahati-781006. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri S P Bhali,FCA, ld.AR I.T.A No. 198/Gau/2019 A.Y 2012-13 I.T.O. Ward 4(2), Guwahati -vs- M/s. Ladi Steels Industries P.Ltd 5th Fl., Aaykar Bhawan, PAN: AAACL 6484C. G.S Road, Guwahtati-781005 M.S Road, Fancy Bazar, Guwahati- 781001. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 217/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-4,Guwahati -vs- Shri Manoj Kumar Jalan Guwahati, , PAN: ABLPJ5571B 4

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5th Fl., Aaykar Bhawan, Geeta Mansion, Christian Basti. G.S Road, Guwahtati-781005 ,Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 215/Gau/2018 A.Y 2013-14 D.C.I.T, Circle-Agartala -vs- Shri Sukha Ranjan Saha Aaykar Bhawan, Mantri Bari C/o Kalimata Bricks Industries Road, Netaji Chowmuhani, PAN:AIBPS5476R Agartala, West Tripura- Banamalipur, West Tripura 799 001. 799 001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 90/Gau/2000 A.Y 1989-90 J.C.I.T (Assessment) Spl. Range, -vs- M/s. Doom Dooma India Ltd Dibrugarh) Now ACIT, Tinsukia (since merged with Hindusthan Circle, Tinsukia Tinsukia Lever Limited), Brooke House 9 Shakespere Sarani, Calcutta-71. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 245/Gau/2018 A.Y 2013-14 A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Tribune P.Ltd Guwahati, Room No.714, PAN: AABCA 77372 7th Fl., Aaykar Bhawan, Tribune Building. G.S Road, Guwahtati-781005 Maniram Dewan Rd. Chandmari, Guwahati-781003 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR 5

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I.T.A No. 317/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3,Guwahati -vs- M/s. Assam Air Product P.Ltd Guwahati, Room No. 714, PAN: AABCA 1967E 7th Fl., Aaykar Bhawan, M.D Rd, Chandmari. G.S Road, Guwahtati-781005 ,Guwahtati-781003 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 82/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-Shillong -vs- M/s. Merie Construction & Aaykar Bhawan, M.G Road, Mktg. P.Ltd, Shillong Shillong. Ground Fl. Nehru Hills Hawakhan, West Garo Hills Meghalaya-794001 PAN: AADCM7622E (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 202/Gau/2019 A.Y 2008-09 I.T.A No. 203/Gau/2019 A.Y 2009-09 I.T.A No. 205/Gau/2019 A.Y 2008-09

D.C.I.T, Circle-4,Guwahati -vs- M/s. Surendra Kr. Agarwal(HUF) Guwahati,Aaykar Bhawan, PAN: ABHA3595F 5th Fl.,Christian basti, I.G Path,Shantipur Hill Side. G.S Road, Guwahtati-781005 ,Guwahtati-781009 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain, FCA, ld.AR

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I.T.A No. 317/Gau/2019 A.Y 2011-12 I.T.O., W- 3(4), Guwahati -vs- M/s. Sadhana Traders P.Ltd O/o JCIT, Range-3, 7th Fl., PAN: AAJCS 7731C 3rd Fl., Shankar Complex, Aaykar Bhawan, G.S Road, Christian Basti, Christian Basti, G.S Road Guwahtati Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 318/Gau/2019 A.Y 2010-11 D.C.I.T, Circle-4,Guwahati -vs- M/s. A.I Infrastructure P.Ltd Guwahati, , PAN: AAFCA4834Q 5th Fl., Aaykar Bhawan, B-5 Usha Chamber, Central Market, Christian Basti, Ashok Vihar, New Delhi-110052. G.S Road, Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR I.T.A No. 272/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Raj Kumar Deorah & sons Guwahati, , PAN: AAGHR 8053L 7th Fl., Aaykar Bhawan, 191 R G Baruah Road, G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 273/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Rohit Kumar Deorah Guwahati, , PAN: ACGPD3786J 7th Fl., Aaykar Bhawan, 191 RG Baruah Road, G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) 7

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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR

I.T.A No. 274/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3,Guwahati -vs- Anamika Deorah Guwahati, Room No. 714, PAN: AEWPJ7250D 7th Fl., Aaykar Bhawan, 191 RG Baruah Road G.S Road, Guwahtati-781005 Guwahtati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma, FCA, ld.AR I.T.A No. 354/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-2, Dibrugarh -vs- M/s.Bhartia Infra Proj. Ltd 201 Royal Arcade, 2nd Fl., Pushkara House, NH 37 Natungaon, P.O Mohanghat, Dr. B. Baruah Road,Guwahati Dibrugarh-786008. 787007 (Assam) PAN:AACCB3413B (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR

I.T.A No. 357/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-2, Dibrugarh -vs- Smt. Niharika Bhartia Pushkara House, NH 37 PAN:ACOPB9226B, Natungaon, P.O Mohanghat, Near: Rly Stn Parbatpur, Dibrugarh-786008. P.O Namrup, Dibrugarh Assam-786621 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR

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I.T.A No. 358/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-2, Dibrugarh -vs- Shri Ramawatar Bhartia Pushkara House, NH 37 PAN: ACHPB8635P, Natungaon, P.O Mohanghat, Near: Namrup Rly.Stn,Parbatpur Dibrugarh-786008. Namrup(Assam)-786621 PAN:AACCB3413B (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 340/Gau/2019 A.Y 2011-12 I.T.O., Ward-3, Tinsukia -vs- Mahesh Kumar Yadav Aaykar Bhavan, Bordoloi Nagar, RRC Ghat Rd.Panihati Tinsukia-786125. Kolkata-700114. PAN: AAFPY1629J (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A Nos. 327,334,335,336 & 337/Gau/2019 A.Ys: ‘11-12, ’12-13,’13-14,’14-15 ,2015-16 A.C.I.T, Circle-1, -vs- Rohit Jain Guwahati, Aaykar Bhawan, PAN:AEKPJ9183M G.S Road, Guwahati-05 Queen Ville, Harisabha, Shillong, Meghalaya 793004 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 80/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-Shillong -vs- Ram Bhagat Chokhani Aaykar Bhawan, MG Rd PAN: ABPPC5874L Meghalaya-793001 Sagarmal Prahladrai Building Police Bazar, Shillong-793001 9

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Meghalaya (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P Gupta, FCA, ld.AR I.T.A No. 81/Gau/2019 A.Y 2013-14 A.C.I.T, Circle-Shillong -vs- M/s.Hardeodas Jagannath P.Ltd Aaykar Bhawan, MG Rd PAN: AAACH7347C., Meghalaya-793001, Bara Bazar, Shillong Meghalaya-793002 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 89/Gau/2019 A.Y 2012-13 D.C.I.T, Circle-Silchar -vs- M/s.Greenwood Hospital P.Ltd. Aaykar Bhawan,P.W.D Rd, Bawnka, Aizwal, Mizoram Silchar-788 001,Cachar, -796012 PAN AACCG0186G Assam. (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 118/Gau/2019 A.Y 2012-13 D.C.I.T, Circle-4, Guwahati -vs- Shri Hariom Kumar Goyal Aayakar Bhawan, 5th Fl., House No. 1, A.C Dutta Lane Christanbasti, G.S Rd., F.A Road Kumarpara Guwahati-781005 Guwahati-781 001 PAN:AGUPG0124H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri S.P Bhali,FCA, ld.AR

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I.T.A No. 369/Gau/2019 A.Y 2015-16 I.T.O, W-1, Shillong -vs- M/s.B.S Automobiles Aaykar Bhawan, M.G Rd., PAN: AABFB8118K., Shillong-793001 Mawlonghat,Shillong Meghalaya Meghalaya-793002 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 249/Gau/2019 A.Y 1992-93 I.T.O., W-1(4), Guwahati -vs- Shri Prem Saran Aaykar Bhawan, 6th Fl., PAN: AWCPS4596H G.S Rd., Guwahati-781 005. House No. 1 First Fl., Dilip Huzuri Path, Near Bageswari Mandir, Sorumotoria, Guwahati-781005 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri D.K. Biswas, Advocate, ld.AR I.T.A No. 250/Gau/2019 A.Y 2010-11 I.T.O Ward-Goalpara -vs- Shri Nanhelal Sah Alam Complex, Swaraj Road, Tura Bazar, West Garo Hills Goalpara-783101. Meghalaya-794001. PAN: AHPPS4960D (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 206/Gau/2019 A.Y 2010-11 I.T.O Ward-3(4), Guwahati -vs- Syed Izazul Haque O/o JCIT, Range-3, 7th Fl., PAN: AEDPH2934M Aaykar Bhawan, Guwahati-781005 House No. 21 Near Daranda Assam Masjid, Panibari Road, Guwahati-781037 11

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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwala,FCA, ld.AR

I.T.A No. 277/Gau/2019 A.Y 2010-11 I.T.A No. 278/Gau/2019 A.Y 2011-12

A.C.I.T, Circle-3, Guwahati -vs- M/s. Rajshekhar Construction Aaykar Bhawan, 7th Fl., P.Ltd. PAN: AABCR4281N Christianbasti, GS Road, Block-7A, Neha Apartment Guwahati-05 SJ Road, Athgaon,Guwahati 781 001 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 276/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Pramila Deorah Room No.714, 7th Fl., PAN: ACGPD4098P., GS Road, 191 RG Baruah Road, Guwahati-781 005, Guwahati-781005 (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 260/Gau/2019 A.Y 2016-17 D.C.I.T, Circle-4, Guwahati -vs- M/s.Ganga Banijya Warehousing Aaykar Bhawan, 5th Fl., P.Ltd PAN: AABCG9576F Guwahati-781005 GD Sikaria Commercial Complex MS Rd., Fancy Bazar, Guwahati 781001 (Assam) (Appellant) (Respondent)

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For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None

I.T.A No. 271/Gau/2019 A.Y 2015-16

A.C.I.T, Circle-3, Guwahati -vs- Raj Kumar Deorah Room No.714, 7th Fl., PAN: AGGPD4171P, Aaykar Bhawan,G.S Road, 191 RG Baruah Rd, Zoo Rd Guwahati-781 005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 266/Gau/2019 A.Y 2016-17 A.C.I.T, Circle-3, Guwahati -vs- Pratap Banerjje 7th Fl., Aaykar Bhawan House No. 4 The Angel Building Christianbasti, GS Road, VIP Rd., Near Hindustan College Guwahati-781005 Phaterquary, Kamrup-781117 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain,FCA, ld.AR I.T.A No. 267/Gau/2019 A.Y 2011-12 A.C.I.T, Circle-3, Guwahati -vs- M/s. Sankha Press P.Ltd 7th Fl., Aaykar Bhawan Jugasanka Building, GS Rd. Christianbasti, GS Road, Ulubari, Guwahati-781007 Guwahati-781005,Assam Assam PAN: AAHCS6892F (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None

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I.T.A No. 269/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Rajat Kr. Deorah 7th Fl., Aaykar Bhawan PAN:AGGPD4170N Christianbasti, GS Road, 191 RG Baruah Rd, Guwahati-781005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 270/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3, Guwahati -vs- Rajat Kumar Deorah & Sons (HUF) 7th Fl., Aaykar Bhawan PAN: AAJHR9694Q Christianbasti, GS Road, 191 RG Baruah Road, Guwahati-781005 Guwahati-781005 Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 203/Gau/2019 A.Y 2009-10 I.T.A No. 205/Gau/2019 A.Y 2011-12 D.C.I.T, Circle-4, Guwahati -vs- M/s.Surendra Kumar Agarwal (HUF) Aaykar Bhawan, 5th Fl., I.G Path, Shantipur Hill Side, Guwahati-781005 Guwahati-781009.PAN: AABHA3595F (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 157/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-3, Guwahati -vs- M/s.Engineers & Architects India 7th Fl., Aaykar Bhawan Pvt. Ltd, 545 GT Road (S),, Christianbasti, GS Road,, Howrah-711101.W.B Guwahati-781005. PAN:AAACE5676M 14

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(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 179/Gau/2018 A.Y 2011-12 A.C.I.T, Circle-3, Guwahati -vs- Rishi Kumar Gupta 7th Fl., Aaykar Bhawan PAN: ACMPG 2685H Christianbasti, GS Road,, A.C Dutta, F.A Road, Guwahati-781005. Kumarpara,Guwahati-781001 (Appellant) (Respondent)

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttarm Kr. Borthakur,Advocate, ld.AR

I.T.A No. 95/Gau/2019 A.Y 2013-14 I.T.A No. 94/Gau/2019 A.Y 2015-16

I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar O/o JCIT, Range-3, PAN: AGXPD5624L 7th Fl., Aaykar Bhawan House No. 11 Guwahati-781005 Shanti Ram Das Path Rehabri, Guwahati-781008 (Appellant) (Respondent)

C.O No. 03/Gau/2019 [I.T.A No. 94/Gau/2019 A.Y 2015-16] C.O No. 04/Gau/2019 [I.T.A No. 95/Gau/2019 A.Y 2013-14] I.T.O. Ward 3(4), Guwahati -vs- Sandeep Kr. Dhar O/o JCIT, Range-3, PAN: AGXPD5624L 7th Fl., Aaykar Bhawan House No. 11 Guwahati-781005 Shanti Ram Das Path Rehabri, Guwahati-781008 15

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(Appellant) (Respondent)

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Rahul Jain,FCA, ld.AR

I.T.A No. 37/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-1, Dibrugarh -vs- M/s.Sai Construction Pushkara House, NH 37 PAN: ACCFS29292J., Natungaon, P.O Mohanghat, RKBPath, Dibrugarh-786001 Dibrugarh-786008. (Assam) (Appellant) (Respondent) C.O No. 02/Gau/2019 A.Y 2015-16 [ ITA No. 37/Gau/2019 A.Y 2015-16] M/s.Sai Construction -vs- A.C.I.T, Circle-1, Dibrugarh (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody,FCA, ld.AR I.T.A No. 207/Gau/2018 A.Y 2011-12 I.T.O W-North Lakhimpur -vs- Shri Sawarmal Agarwal DK Rd., Borah Complex PAN: ABWPA6952A., North Lakhimpur-787001, Jonai Bazar, P.O Jonai Assam Dist. Dhemaji Assam-787060 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 67/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Jorhat -vs- M/s.Tirual Bortimon Tea Estate A.T Rd., Tarajan, Jorhat P.Ltd. PAN: AABCT9177F 785001, Assam, Mitha Pukhari Rd. . 785001 (Assam) 16

17 T.E-ITAT,Guwahati

(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR

I.T.A No. 275/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3 -vs- Smt. Nidhi Deorah Guwahati, Aaykar Bhawan, 191 RG Baruah Rd., Guwahati-781005 7th Fl., Christianbasti, GS Rd., Assam. PAN ADDPM9136H Guwahati-781005 Assam (Appellant) (Respondent) For the Appellant : - For the Respondent : Shri Sunial Sharma,FCA, ld.AR I.T.A No. 251/Gau/2019 A.Y 2010-11 I.T.O W-3(2), Room No. 709 -vs- M/s. Laffan Software Ltd Guwahati, Aaykar Bhawan, PAN: AAACL9664Q 7th Fl., Christianbasti, GS Rd., DD21/7, Sahapur Colony Guwahati-781005 Gr. Fl., Kolkata-53. Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 439/Gau/2013 A.Y 2007-08 D.C.I.T, Circle-2 -vs- M/s.Assam Company Limited Puskara House, NH 37 52 Chowringhee Road, Natuangaon P.O: Mohanghat Kolkata-71 Dibrugarh-786008 PAN: AAACT7590B Assam (Appellant) (Respondent)

18 T.E-ITAT,Guwahati

C.O No. 17/Gau/2013 [I.T.A No. 439/Gau/2013 A.Y 2007-08] M/s.Assam Company Limited -vs- DCIT, Cir-2, Dibrugarh 52 Chowringhee Road, Kolkata-71

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 53/Gau/2016 A.Y 2010-11 I.T.O. Ward -4, Jorhat -vs- M/s. Rockland Realty P.Ltd Range-Jorhat-785001 PAN: AAECR1854N Jorhat Assam, Indu Bhavan, Gar Ali, Jorhat . (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 163/Gau/2016 A.Y 2011-12 A.C.I.T, Circle-Tinsukia -vs- Sri Kamakhya Borthakur Circle-Tinsukia, PAN: AEAPB3423Q Assam A.T Road, P.O Hijuguri Tinsukia (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Agarwala,FCA, ld.AR I.T.A No. 84/Gau/2018 A.Y 2015-16 D.C.I.T, Circle-Imphal -vs- Sri Saurabh Agarwal Old Lambulane, Jail Road, PAN: AEQPA9246Q Imphal, Manipur-795001. C/o M.D Sharma, Advocate Thangal Bazar, Imphal-795001 Manipur 18

19 T.E-ITAT,Guwahati

(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Anil Goenka, Advocate, ld.AR I.T.A No. 360/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3 -vs- Ashish Jasrasaria Guwahati, Room No. 714, PAN: AEQPJ5520A 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 781005, Assam 781003, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 362/Gau/2018 A.Y 2013-14 I.T.A No. 363/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- Vijay Kr. Jasrasaria Guwahati, Room No. 714, PAN: ADJPJ 1827G 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 781005, Assam 781001, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR

I.T.A No. 364/Gau/2018 A.Y 2012-13 I.T.A No. 365/Gau/2018 A.Y 2015-16 A.C.I.T, Circle-3 -vs- Abhijit V. Jasrasaria Guwahati, Room No. 714, PAN: ADJPJ 1798A 7th Fl., Aaykar Bhawan, 1st Fl., ABC House, T.R Phukan G.S Road, Guwahati- Road, Fancy Bazar, Guwahati- 19

20 T.E-ITAT,Guwahati

781005, Assam 781003, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Shri Amit Goenka, Advocate, ld.AR

I.T.A No. 233/Gau/2018 A.Y 2012-13 I.T.O. W 4(2), Guwahati -vs- M/s. Pristine Mercantile P.Ltd 5th Fl. Aaykar Bhawan, S-1, 2nd Fl., G.S Tower, G.S Road, Guwahati- A.T Road, Guwahati- 781005, Assam 781001, Assam PAN AAHCP0765 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Kr. Borthakur, Advocate, ld.AR I.T.A No. 214/Gau/2018 A.Y 2016-17 D.C.I.T, Circle-Agartala -vs- Smt. Uma Saha Aaykar Bhawan, Mantri Bari Road, PAN: BCRPS2354F Netaji Chowmuhani, Agartala Nabadiganta Lane, Joynagar, West Tripura-799 001 West Tripura-799 001 Tripura Tripura (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 243/Gau/2018 A.Y 2012-13 A.C.I.T, Circle-3 -vs- Anil Das Guwahati, Room No. 714, PAN: ABXPD9691A 7th Fl., Aaykar Bhawan, Mirza, Palashbari Road, G.S Road, Guwahati- Mirza, Kamrup, Assam-781125 781005, Assam 20

21 T.E-ITAT,Guwahati

(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Kishore Kr. Jain,FCA, ld.AR I.T.A No. 246/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- M/s. Nezone Pipes & Structure Guwahati, Room No. 714, PAN: AAHFN6854E 7th Fl., Aaykar Bhawan, DD Towwer, 5th Fl., Near Sohum G.S Road, Guwahati- GS Road, Christian Basti,Guwahati 781005, Assam 781005, Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sunil Sharma,FCA, ld.AR I.T.A No. 236/Gau/2018 A.Y 2010-11 I.T.A No. 237/Gau/2018 A.Y 2011-12 A.C.I.T, Circle-3 -vs- M/s. Assam Air Products P.Ltd Guwahati, Room No. 714, PAN: AABCA 1967E 7th Fl., Aaykar Bhawan, 2nd Fl., Classic Building G.S Road, Guwahati- Maniram Dewan Rd, Chandmari, 781005, Assam Guwahati-781003, Assam (Appellant) (Respondent) For the Appellant : For the Respondent : I.T.A No. 173/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-3 -vs- M/s. Anupam Nirman P.Ltd Guwahati, Room No. 714, PAN: AAICA4965B 7th Fl., Aaykar Bhawan, 1st Fl., Kabita Mansion G.S Road, Guwahati- Rajgarh Link Rd, Chandmari, 781005, Assam Guwahati-781003, Assam (Appellant) (Respondent) 21

22 T.E-ITAT,Guwahati

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Somnath Ghosh, Advocate, ld.AR

I.T.A No. 370/Gau/2018 A.Y 2014-15 A.C.I.T, Circle-Dibrugarh -vs- M/s. Badri Rai & Co., Pushkara House, N.H 37 PAN: AACFB33347K Natungaon,P.O Mohanghat Station Road, Duliajan Dibrugarh-786008, Assam Dibrugarh-786602 (Appellant) (Respondent) C.O No. 05/Gau/2019 [ ITA No. 370/Gau/2018 A.Y 2014-15] M/s. Badri Rai & Co., -vs- A.C.I.T, Circle-Dibrugarh PAN: AACFB33347K Station Road, Duliajan Dibrugarh-86602 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody, FCA, ld.AR

I.T.A Nos. 58, 59,61,62/Gau/2019 A.Ys 2007-08, ’08-09, ’11-12 & ‘1-13 A.C.I.T, Circle-Bongaigaon -vs- M/s.North East Gases P.Ltd O/o JCIT, Barobazar, Bangaigaon PAN: AABCN1728Q 783380 , Assam, Dhaligaon, Dist: Chirag . 783385 (Assam) (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR I.T.A No. 188/Gau/2019 A.Y 2014-15 D.C.I.T, Circle-Silchar -vs- Sri Picklu Paul 22

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Aaykar Bhawan, PWD Rd, PAN AVVPP6297L Silchar-788 001 C/o Dulal Paul, Roy Nagar Assam Karimganj-788710 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri D.K. Biswas, Advocate, ld.AR I.T.A No. 192/Gau/2019 A.Y 2001-02 I.T.O, W-1(4), Guwahati -vs- Mridul Kr. Laskar 6th Fl., Aaykar Bhawan, GS Rd., PAN: ABOPL4646A Guwahati-781005. Ellora Path,Bye Lane No.4, Ajanta Path, Survey, Beltola, Guwahati-781028 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None

I.T.A No. 64/Gau/2019 A.Y 2015-16 A.C.I.T, Circle-3 -vs- M/s. Karongani Tea Co.Ltd Guwahati, Room No. 714, PAN: AACCK8225G 7th Fl., Aaykar Bhawan, Jain Complex, GS Rd., Dsipur G.S Road, Guwahati- Guwahati-781005 781005, Assam Assam (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None

I.T.A No. 67/Gau/2018 A.Y 2014-15 D.C.I.T, Circle-Jorhat -vs- M/s. Assam Tea Industries, O/o JCIT, Range-Jorhat PAN: AAKFA4866A CA M.K Bardoloi Building Gattani Building, Rupahi Ali Tarajan, Near Tarajan Jorhat-785001 Pool, Tarajan, Jorhat 23

24 T.E-ITAT,Guwahati

785001, Assam (Appellant) (Respondent) C.O No. 06/Gau/2019 [ ITA No. 67/Gau/2019 A.Y 2014-15] M/s. Assam Tea Industries , -vs- D.C.I.T, Circle-Jorhat (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Sanjay Mody, FCA, ld.AR I.T.A Nos. 26 & 27/Gau/2019 A.Ys 2013-14 & 2014-15 A.C.I.T, Circle-3, -vs- Jitendra Bengani Guwahati, Room No. 714, M/s. Brahmaputra Hardware 7th Fl., Aaykar Bhawan, GS Rd., PAN: AKYPB8363P Guwahati-781005 Betkuchi, Lokhra,Opp: DTO Office Guwahati-781034 (Appellant) (Respondent)

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 199/Gau/2019 A.Y 2015-16 D.C.I.T, Circle-4 -vs- M/s. KDC Bonded Warehouse, 5th Fl., Christianbasti, GS Rd., PAN: AAACK8230H Guwahati-781005. Parmeshwar Building, Chatribari Road, Guwahati-781008

(Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Amit Goenka, Advocate, ld.AR

I.T.A No. 207/Gau/2019 A.Y 2012-13

25 T.E-ITAT,Guwahati

A.C.I.T, Circle-3, -vs- Binanda Ch. Das Guwahati, Room No. 714, PAN: ACCPD4117H 7th Fl., Aaykar Bhawan, GS Rd., H. No. 39 Gajendra Bhawan, P.B Rd Guwahati-781005 Rehabari, Guwahati-781008 (Appellant) (Respondent) I.T.A No. 209/Gau/2019 A.Y 2012-13 A.C.I.T, Circle-3, -vs- Mrs. Mridula Das Guwahati, Room No. 714, PAN: ANUPD3561E 7th Fl., Aaykar Bhawan, GS Rd., Guwahati-781005 (Appellant) (Respondent) C.O Nos. 09 & 11/Gau/2019 [ ITA Nos. 207 & 209/Gau/2019 A.Y 2012-13] Binanda Ch. Das -vs- A.C.I.T, Circle-3, Guwahatai (Appellant) (Respondent)

Mrs. Mridula Das, Guwahati -vs A.C.I.T, Circle-3,Guwahati 7th Fl., Aaykar Bhawan, GS Rd., PAN: ANUPD3561E Block II, Unit-5/D Protech Guwahati-781005 Heritage, Mother Teresa Rd, Hatigarh Guwahati-781024 (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri Uttam Borthakur, Advocate, ld.AR I.T.A No. 259/Gau/2019 A.Y 2014-15 I.T.O W-3(3) Guwahati -vs- Ruplekha Deora PAN: AEDPK7868K (Appellant) (Respondent)

26 T.E-ITAT,Guwahati

For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None I.T.A No. 265/Gau/2019 A.Y 2012-13 ACIT-Cir-3 Guwahati -vs- M/s. Shyam Sunder Mukesh Kr. PAN: AAQFS0784H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : Shri J.P. Gupta, FCA, ld.AR I.T.A No. 263/Gau/2019 A.Y 2010-11 I.T.O W-4(2) Guwahati -vs- M/s. Jagadishwar Pharmaceutical Works Ltd. PAN: AABCJ3731H (Appellant) (Respondent) For the Appellant : Shri Sandeep Sengupta, JCIT, ld.DR For the Respondent : None Date of Hearing : 23.08.2019 Date of Pronouncement : 23.08.2019 ORDER PER BENCH 1. These appeals by the Revenue arise out of the order of the Learned Commissioner of Income Tax(Appeals), against the orders passed by the Assessing Officer, [ in short the ld AO] of the Income Tax Act, 1961 (in short “the Act”).

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(2). Before High Court, Rs.1,00,00,000/- (3). Before Supreme Court, Rs. 2,00,00,000/-

28 T.E-ITAT,Guwahati

*PP/SPS Copy of the order forwarded to : 1) Appellant/Revenue 2) Respondent/Assessee 3) CIT(A) 4) CIT, 5) DR,ITAT, Guwahati