ITAT Guwahati Judgments — August 2019

OIL INDIA LTD.,DIBRUGARH vs ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 87/GTY/2010[2007-08]Status: Disposed26 Aug 2019AY 2007-08Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH. vs OIL INDIA LTD., DIBRUGARH

ITA 121/GTY/2008[2004-05]Status: Disposed26 Aug 2019AY 2004-05Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH. vs OIL INDIA LTD., DIBRUGARH

ITA 120/GTY/2008[2003-04]Status: Disposed26 Aug 2019AY 2003-04Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

OIL INDIA LTD.,DIBRUGARH vs THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH.

ITA 33/GTY/2018[2008-09]Status: Disposed26 Aug 2019AY 2008-09Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs OIL INDIA LTD., DIBRUGARH

ITA 122/GTY/2008[2005-06]Status: Disposed26 Aug 2019AY 2005-06Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

OIL INDIA LTD.,DIBRUGARH vs ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

ITA 9/GTY/2014[2010-11]Status: Disposed26 Aug 2019AY 2010-11Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs OIL INDIA LTD., DIBRUGARH

ITA 123/GTY/2008[2006-07]Status: Disposed26 Aug 2019AY 2006-07Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

OIL INDIA LTD.,DIBRUGARH vs ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

ITA 325/GTY/2013[2009-10]Status: Disposed26 Aug 2019AY 2009-10Partly Allowed

The Tribunal held that crude oil production amounts to 'production' for the purpose of Section 80IC(2)(b) and that the assessee is engaged in a 'mineral based industry'. The Tribunal also found that the assessee's eligibility for Section 80IC deduction in earlier years would apply mutatis mutandis to subsequent years.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs NIDHI DEORAH, GUWAHATI

ITA 275/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD - 4, JORHAT vs M/S. ROCKLAND REALTY PVT. LTD., JORHAT

ITA 53/GTY/2016[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision regarding monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs M/S. ASSAM ELECTICALS, TINSUKIA

ITA 299/GTY/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CXIRCLE-4, GUWAHATI vs M/S. SURENDRA KUMAR AGARWAL(HUF), GUWAHATI

ITA 203/GTY/2019[2009-10]Status: Disposed23 Aug 2019AY 2009-10Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision regarding monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs M/S. RAJSHEKHAR CONSTRUCTION (P) LTD., GUWAHATI

ITA 278/GTY/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CXIRCLE-4, GUWAHATI vs M/S. SURENDRA KUMAR AGARWAL(HUF), GUWAHATI

ITA 202/GTY/2019[2008-09]Status: Disposed23 Aug 2019AY 2008-09Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision regarding monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -3, GUWAHATI vs ROHIT KUMAR DEORAH, GUWAHATI

ITA 273/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that CBDT circulars are binding on the Revenue. Since the appeals were filed contrary to the circular's monetary limits, they were dismissed in limine.

INCOME TAX OFFICER, WARD-3(4), GUWAHATI vs M/S SADHANA TRADERS PRIVATE LIMITED, GUWAHATI

ITA 317/GTY/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that CBDT circulars are binding on the Revenue. Since the appeals were filed contrary to the circular's monetary limits, they were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs M/S. ASSAM COMPANY LIMITED, KOKATA

ITA 439/GTY/2013[2007-08]Status: Disposed23 Aug 2019AY 2007-08Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI vs GANGA BANIJYA WAREHOUSWING PRIVATE LIMITED, GUWAHATI

ITA 260/GTY/2019[2016-17]Status: Disposed23 Aug 2019AY 2016-17Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -3, GUWAHATI vs M/S. SHANKHA PRESS PRIVATE LIMITED, GUWAHATI

ITA 267/GTY/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CRICLE-3, GUWAHATI vs SHRI RAJAT KUMAR DEORAH, GUWAHATI

ITA 269/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs PRAMILA DEORAH, GUWAHATI

ITA 276/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs SHRI RISHI KUMAR GUPTA, GUWAHATI

ITA 179/GTY/2018[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD-3(2), GUWAHATI vs M/S. LAFFAN SOFWARE LIMITED, KOLKATA

ITA 251/GTY/2019[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs SHRI PRATAP BANERJEE, GUWAHATI

ITA 266/GTY/2019[2016-17]Status: Disposed23 Aug 2019AY 2016-17Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -3, GUWAHATI vs RAJAK KUMAR DEORAH & SONS (HUF), GUWAHATI

ITA 270/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -3, GUWAHATI vs RAJ KUMAR DEORAH, GUWAHATI

ITA 271/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, TRIPURA vs SRI SUKHA RANJAN SAHA, TRIPURA

ITA 215/GTY/2018[2013-14]Status: Disposed23 Aug 2019AY 2013-14Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD-NORTH LAKHIMPUR, NORTH LAKHIMPUR vs SHRI SAWARMAL AGARWALA, DHEMAJI

ITA 207/GTY/2018[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that the appeals filed by the Revenue were contrary to the CBDT's policy decision on monetary limits for appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs ROHIT JAIN, SHILLONG

ITA 336/GTY/2019[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs ROHIT JAIN, SHILLONG

ITA 337/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD3, TINSUKIA vs MAHESH KUMAR YADAV, KOLKATA

ITA 340/GTY/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The Tribunal held that CBDT circulars are binding on the Revenue. Since the appeals were filed contrary to the circular's monetary limits, they were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - IMPHAL, IMPHAL vs SMT. SUMAN AGARWAL, IMPHAL

ITA 188/GTY/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER WARD-4(2), GUWAHATI vs M/S. KISHLAY FOOD (P) LTD, GUWAHATI

ITA 231/GTY/2018[2007-08]Status: Disposed23 Aug 2019AY 2007-08Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD-2(2), GUWAHATI vs M/S. SHUBARAMBH TRADING (P) LTD., GUWAHATI

ITA 371/GTY/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - IMPHAL, IMPHAL vs M/S. BABINA HEALTHCARE & HOSPITALITY INDUSTRIES PVT. LTD., IMPHAL

ITA 74/GTY/2018[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI vs M/S. SURENDRA KUMAR AGARWAL(HUF), GUWAHATI

ITA 205/GTY/2019[2011-12]Status: Disposed23 Aug 2019AY 2011-12Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs M/S. BARUAH AUTOMOBILES (P) LTD, GUWAHATI

ITA 210/GTY/2019[2015-16]Status: Disposed23 Aug 2019AY 2015-16Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs ROHIT JAIN, SHILLONG

ITA 334/GTY/2019[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 1, DIBRUGARH vs M/S. DR. N SAHEWALLA & COMPANY PVT. LTD., DIBRUGARH

ITA 11/GTY/2018[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

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

ITA 176/GTY/2018[2013-14]Status: Disposed23 Aug 2019AY 2013-14Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DY. COMMISSIONER OF INCOME TAX, CIRCLE, GUWAHATI vs SHRI MANOJ KUMAR JALAN, GUWAHATI

ITA 217/GTY/2018[2014-15]Status: Disposed23 Aug 2019AY 2014-15Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs SHRI ANUPAM SARMA, GUWAHATI

ITA 241/GTY/2018[2009-10]Status: Disposed23 Aug 2019AY 2009-10Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs SHRI ANUPAM SARMA, GUWAHATI

ITA 242/GTY/2018[2010-11]Status: Disposed23 Aug 2019AY 2010-11Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs M/S. CHENTA REALTORS (P) LTD, GUWAHATI

ITA 244/GTY/2018[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs M/S. ASSAM TRIBUNE (P) LTD, GUWAHATI

ITA 245/GTY/2018[2013-14]Status: Disposed23 Aug 2019AY 2013-14Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs SHRI APURBA LAHKAR, GUWAHATI

ITA 65/GTY/2018[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

INCOME TAX OFFICER, WARD-4(2), GUWAHATI vs M/S. LADI STEELS INDUCTRIES (P) LTD, GUWAHATI

ITA 198/GTY/2019[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs ROHIT JAIN, SHILLONG

ITA 335/GTY/2019[213-14]Status: Disposed23 Aug 2019Dismissed

The ITAT held that the appeals filed by the Revenue were contrary to the CBDT's Circular No. 17/2019, which increased the monetary limits for filing appeals. Therefore, the appeals were dismissed in limine.

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI vs SHRI HARIOM KUMAR GOYAL, GUWAHATI

ITA 118/GTY/2019[2012-13]Status: Disposed23 Aug 2019AY 2012-13Dismissed

The Tribunal held that CBDT circulars are binding on the Revenue. Since the appeals were filed contrary to the circular's monetary limits, they were dismissed in limine.

INCOME TAX OFFICER, WARD-1(4), GUWAHATI vs DR. PREM SARAN, GUWAHATI

ITA 249/GTY/2019[1992-93]Status: Disposed23 Aug 2019AY 1992-93Dismissed

The Tribunal held that CBDT circulars are binding on the Revenue. Since the appeals were filed contrary to the circular's monetary limits, they were dismissed in limine.