M/s All Cargo Global Logistics Ltd. v. DCIT

137 ITD 26Income Tax Appellate Tribunal2012#3285 most cited

What is M/s All Cargo Global Logistics Ltd. v. DCIT authority for?

Section 153A proceedings encompass the scope of abated proceedings, allowing for fresh legal claims that could have been raised in regular assessment proceedings.

36

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2016 to 2025.

Also referred to as

M/s All Cargo Global Logistics Ltd. v. DCIT · 137 ITD 26 · ITAT 2012 · Section 153A · abated proceedings · fresh legal claim · regular assessment proceedings · scope of assessment

Sections most often in play

Section 10B(8)Section 132Section 139(1)Section 139(5)Section 143(3)Section 147Section 153ASection 32

Issues it is cited on

section 153(a)(1)section 10b(8)section 153(a)section 153a(1)(a)section 139(5)section 10bsection 80acsection 80asection 80iaincome escaping assessmentsection 80isection 158b

Judgments citing M/s All Cargo Global Logistics Ltd. v. DCIT

M/S JINDAL PHOTO LTD.,,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5451/DEL/2016[2013-14]Status: DisposedITAT Delhi21 May 2025AY 2013-14

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ngs and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three m…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

In the result, all the appeals of the assessee in ITA No

ITA 5254/DEL/2015[2009-10]Status: DisposedITAT Delhi21 May 2025AY 2009-10

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 153A

…ngs and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three m…

M/S. JINDAL PHOTO LTD.,NEW DELHI vs. ACIT, NEW DELHI

ITA 5253/DEL/2015[2008-09]Status: DisposedITAT Delhi21 May 2025AY 2008-09

Bench: Shri Vikas Awasthy & Shri Naveen Chandra

For Appellant: Shri Rohit Jain, AdvFor Respondent: Ms. Baljeet Kaur, CIT-DR
Section 132Section 139(5)Section 153A

…dings and therefore, scope of 153A proceedings extend to scope of abated proceedings, as held in following: CIT vs. Kabul Chawla: 380 ITR 573 (Del) [affirmed in PCIT vs. Abhisar Buildwell (P.) Ltd: 454 ITR 212 (SC)] - All Cargo Global Logistics Ltd. vs. DCIT: 137 ITD 26 (Mumbai) CIT vs. Continental Warehousing Corporation (Nava Sheva) Ltd.: 374 ITR 645 Therefore, the ld AR submitted that it is entitled to raise fresh legal claim in 153A proceedings, since the claim could have been raised in regular assessment proceedings. 32. With respect to merits of the case, the ld AR submitted that the assessee has three ma…

GJ TRADING PVT. LTD., HYDERABAD,HYDERABAD vs. ACIT, CIRCLE-2(3), HYDERABAD, HYDERABAD

Appeal is allowed in above terms

ITA 337/HYD/2017[2008-09]Status: DisposedITAT Hyderabad12 Jul 2021AY 2008-09

Bench: Shri S.S. Godara & Shri L. P. Sahu(Through Virtual Hearing) M/S. G J Trading Pvt. Ltd., Hyderabad. Pan Aaacg 7620H …..Appellant. Vs. Asst. Commissioner Of Income Tax, Circle 2(3), Hyderabad. …..Respondent. Appellant By : Shri P. Murali Mohana Rao. Respondent By : Shri Rohit Majumdar. (D.R.) Date Of Hearing : 27.05.2021. Date Of Pronouncement : 12.07.2021. O R D E R Per Shri S.S. Godara, J.M. : This Assessee’S Appeal For Asst. Year 2008-09 Arises From The Commissioner Of Income Tax (Appeals)-2, Hyderabad’S Order Dt.28.07.2016 Passed In Case No.0336/2015-16 In Proceedings Under Section 143(3) Of Income Tax Act, 1961 (‘The Act’). Heard Both The Parties. Case File Perused.

For Appellant: Shri P. Murali Mohana RaoFor Respondent: Shri Rohit Majumdar. (D.R.)
Section 115WSection 143(2)Section 143(3)

…lure; as per the assessee's stand, in issuing section 143(2) notice “within a specified time factor of six months from the end of financial year of furnishing of its return.” We find merit in assessee's instant additional ground petition (supra) as per (2012) 137 ITD 26 (Mum) (SB) All Cargo Global Logistics Ltd. Vs. DCIT holding in light of hon'ble apex court’s judgment in NTPC Ltd (supra) that this tribunal can very well entertain a pure question of law, in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. 5. We next advert to this Revenue’s paper boo…

DURDANA KHATOON,HYDERABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-8(1)., HYDERABAD

Appeal is partly allowed for statistical purposes in above terms

ITA 1096/HYD/2017[2009-10]Status: DisposedITAT Hyderabad12 Jul 2021AY 2009-10

Bench: Shri S.S. Godara & Shri L.P. Sahu

For Appellant: Shri P. Murali Mohana Rao, C.AFor Respondent: Sri Rohit Mujumdar, D.R
Section 143(3)Section 54Section 54F

…substantive grounds that the same tend to give altogether a new texture to her already pleaded grievance of sec.54F deduction. 4. We find no merit in Revenue’s foregoing technical stand. This tribunal‘s Special Bench in All Cargo Global Logistics Ltd. (2012) 137 ITD 26 (Mum), after taking into consideration hon’ble apex court’s landmark judgement in National Thermal Power Co. Limited vs CIT (1998) 229 ITR 383 (SC), holds that we can very well entertain such an additional ground raising a legal issue so to determine correct tax liability of an assessee provided all the relevant facts are on record. Learned DR fai…

VIJAYENDER TULLA, HYD,HYDERABAD vs. DCIT, CIRCLE-6(1), HYD, HYDERABAD

Appeal is allowed in above terms

ITA 1049/HYD/2015[2010-11]Status: DisposedITAT Hyderabad25 May 2021AY 2010-11

Bench: Shri Satbeer Singh Godara & Shri Laxmi Prasad Sahu(Through Virtual Hearing) Shri Vijayender Tulla, Vs. Dy. Commissioner 8-2-503, Road No.7, Of Income Tax, Banjara Hills, Circle 6(1), Hyderabad. Hyderabad. Pan Acypt 3259L Appellant Respondent

For Appellant: Shri A.V. RaghuramFor Respondent: Shri Sunil Kumar Pandey (D.R.)
Section 143(2)Section 143(3)Section 148Section 69

…y that of non-issuance of 143(2) notice before framing 3 the impugned assessment, goes to the root of the matter. Hon'ble apex court land mark decision in NTPC Ltd. Vs. CIT 229 ITR 383 (SC), as considered in All Cargo Global Logistics Ltd. Vs. DCIT (2012) 137 ITD 26 (SB) (Mum) holds that we can very well entertain additional ground(s) so as to determine correct tax liability of an assessee provided all these relevant facts are already on record. We thus accept the assessee's petition(s) seeking to raise the above stated legal ground along with similar other pleadings. 5. Now we come to legality of the im…

HERO MOTOCROP LTD.,NEW DELHI vs. ACIT, CIRCLE- 11(1), NEW DELHI

The appeal of the assessee is partly allowed

ITA 9187/DEL/2019[2015-16]Status: DisposedITAT Delhi13 Apr 2021AY 2015-16

Bench: Shri Sudhanshu Srivastava & Shri O.P. Kantassessment Year: 2015-16

Section 115JSection 143(3)Section 144CSection 145ASection 80ISection 92C

…d proposition the Ld. Counsel also relied upon the decision of the Hon’ble Delhi High Court in the case of CIT vs. Jai Parabolic Springs Ltd: 306 ITR 42 and the decision of the Special Bench of Tribunal in the case of Allcargo Global Logistics Ltd vs. DCIT: 137 ITD 26. 60.0.0 We have heard both the parties and have perused the material available on record. We find that the entire facts relating to the aforesaid claim were before the AO and after examining the same, the AO did not dispute the allowability of claim on merits. The sole issue raised by both the AO and the Ld. DRP is that the said claim is not a…

SMT. RUPAL DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

ITA 675/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) and All ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 3 Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) hold that this tribunal can very well entertain an additional ground going to root of the matter provided all the relevant facts form part of records. We adopt the very reasoning herein as well to decline Revenue’s foregoing technical objection. The assessees’ twin additional substantive ground(s) stand admitted therefore. 5. Learned c…

SHRI MANOJ KUMAR DHUPELIA,KOLKATA vs. DCIT, CENTRAL CIRCLE - III, KOLKATA, KOLKATA

In the result, both the appeals are allowed

ITA 674/KOL/2011[2002-03]Status: DisposedITAT Kolkata15 Jun 2020AY 2002-03

Bench: Shri P.M.Jagtap, Vice- & Shri S.S.Godara

Section 147Section 148Section 69

…decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) and All ITA No.674-675/Kol/2011 A.Y.2002-03 Sh Manoj Kr. & Smt. Rupal Dhupelia Vs. DCIT, CC-III, Kol Page 3 Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) hold that this tribunal can very well entertain an additional ground going to root of the matter provided all the relevant facts form part of records. We adopt the very reasoning herein as well to decline Revenue’s foregoing technical objection. The assessees’ twin additional substantive ground(s) stand admitted therefore. 5. Learned c…

HINDUSTAN COPPER LIMITED,KOLKATA vs. CIT, LTU - 1, KOLKATA , KOLKATA

Appeal is allowed

ITA 900/KOL/2018[2013-14]Status: DisposedITAT Kolkata29 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2013-14 Hindustan Copper Ltd., V/S. Commissioner Of Income Tamra Bhawan, 1, Tax, Ltu-1, Kolkata, Ashutosh Choudhury Aayakar Bhawan Poorva, Avenue, Kolkta-700 019 110, Shanti Pally, [Pan No.Aaach 7409 R] Kolkata-700 0107 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Sanjay Bhattacharya, Fca अपीलाथ" क" ओर से/By Appellant Shri Ram Bilash Meena, Cit-Dr ""यथ" क" ओर से/By Respondent 24-12-2019 सुनवाई क" तार"ख/Date Of Hearing -01-2020 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per S.S.Godara:- This Assessee’S Appeal For Assessment Year 2013-14 Arises Against The Commissioner Of Income Tax (Ltu)-1, Kolkata’S Order Dated 08.03.2018 Passed In Case F.No.Cit/Ltu/Kol/263/Hcl/2017-18/1128-1132, Involving Proceedings U/S 263 Of The Income Tax Act, 1961; In Short ‘The Act’. Heard Both The Parties. Case File Perused.

Section 115JSection 135Section 263Section 263(1)Section 37

…er Ltd. Vs. CIT-LTU-1, Kol. Page 3 Hon'ble apex court’s landmark decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in tribunal’s special bench All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) holds that we can very well entertain a pure question of law by way of additional ground in order to determine the correct tax liability provided relevant facts form part of record. We take into account the same and observe that the assessee’s additional ground is in the nature of an additional plea only. We thus admit the same going by the…

SIKA INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIRCLE - 12(2), , KOLKATA

ITA 2024/KOL/2018[2014-15]Status: DisposedITAT Kolkata22 Jan 2020AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…adding leave encashment amount of ₹26,69,200/-. Hon'ble apex court’s landmark judgment in decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) holds that this tribunal can very well entertain an additional ground to determine correct tax liability of an assessee provided all the relevant facts form part of records. The department’s objections against admissions of assessee’s additional ground are rejected. 13. Coming to merits of the leave encashment issue, we find that the a…

SIKA INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIR-12(2), KOLKATA, KOLKATA

ITA 627/KOL/2017[2012-13]Status: DisposedITAT Kolkata22 Jan 2020AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…adding leave encashment amount of ₹26,69,200/-. Hon'ble apex court’s landmark judgment in decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) holds that this tribunal can very well entertain an additional ground to determine correct tax liability of an assessee provided all the relevant facts form part of records. The department’s objections against admissions of assessee’s additional ground are rejected. 13. Coming to merits of the leave encashment issue, we find that the a…

SIKA INDIA PRIVATE LIMITED,KOLKATA vs. ACIT, CIR-12(2), KOLKATA, KOLKATA

ITA 2214/KOL/2017[2013-14]Status: DisposedITAT Kolkata22 Jan 2020AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…adding leave encashment amount of ₹26,69,200/-. Hon'ble apex court’s landmark judgment in decision in National Thermal Power Corporation. Ltd. vs. Commissioner of Income-tax (1998) 229 ITR 383 (SC) considered in All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) (SB) holds that this tribunal can very well entertain an additional ground to determine correct tax liability of an assessee provided all the relevant facts form part of records. The department’s objections against admissions of assessee’s additional ground are rejected. 13. Coming to merits of the leave encashment issue, we find that the a…

RUSSELL CREDIT LIMITED ,KOLKATA vs. ADDL. CIT, RANGE - 8, KOLKATA , KOLKATA

ITA 33/KOL/2018[2010-11]Status: DisposedITAT Kolkata17 Jan 2020AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.33/Kol/2018 & 1090/Kol/2017 Assessment Years : 2010-11 & 2011-12 Russell Credit Ltd., V/s. DCIT, Cricle-8/Addl.CIT 37, J.L. Nhru Road, Range-8,Aayakar Kolkata-700 071 Bhawan, P-7, [PAN No.AABCR 3494 H] Chowringhee Square, Kolkakta-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri J.P. Khaitan, Senior Advocate & आवेदक क" ओर से/By Assessee Shri Bikash Chandra, AR Shri Sanjay Paul, Addl. CIT-DR राज व क" ओर से/By Revenue 04-1…

RUSSELL CREDIT LIMITED,KOLKATA vs. DCIT, CIRCLE-8, KOLKATA, KOLKATA

ITA 1090/KOL/2017[2011-12]Status: DisposedITAT Kolkata17 Jan 2020AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)

…आयकर अपील"य अधीकरण, "यायपीठ – “"स” कोलकाता, IN THE INCOME TAX APPELLATE TRIBUNAL KOLKATA BENCH “C” KOLKATA Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.33/Kol/2018 & 1090/Kol/2017 Assessment Years : 2010-11 & 2011-12 Russell Credit Ltd., V/s. DCIT, Cricle-8/Addl.CIT 37, J.L. Nhru Road, Range-8,Aayakar Kolkata-700 071 Bhawan, P-7, [PAN No.AABCR 3494 H] Chowringhee Square, Kolkakta-700 069 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri J.P. Khaitan, Senior Advocate & आवेदक क" ओर से/By Assessee Shri Bikash Chandra, AR Shri Sanjay Paul, Addl. CIT-DR राज व क" ओर से/By Revenue 04-1…

SRI UJJAL DUTTA ,BIRBHUM vs. ITO, WARD - 3(1), SURI , BIRBHUM

Appeals are allowed in above terms

ITA 2209/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…tional ground that the same cannot be allowed to be raised at this belated stage. We find no force in Revenue’s foregoing technical argument. Hon’ble apex court’s decision (supra) as well the tribunal in the M/s All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) conclude that we can very well entertain an additional ground in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. Suffice to say, the assessee’s only plea is that the Assessing Officer completed his reassessment on 23.11.2010 without issuing section 143(2) notice. The same fact is…

SRI UJJAL DUTTA ,BIRBHUM vs. ITO, WARD - 3(1), SURI , BIRBHUM

Appeals are allowed in above terms

ITA 2208/KOL/2017[2005-06]Status: DisposedITAT Kolkata27 Nov 2019AY 2005-06

Bench: Shri P.M. Jagtap, V.P & Shri S. S. Godara, Jm आयकर अपीलसं./I.T.A Nos.2208 & 2209/Kol/2017 ("नधा"रण वष" / Assessment Years: 2005-06 & 2005-06) Sri Ujjal Dutta Vs. Ito, Ward-3(1), Suri Netaji Subhas Rd. Bolpur, Birbhum. "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Agtpd9357Q (Appellant) .. (Respondent) Appellant By : Shri Miraj D. Shah, Ar Respondent By : Smt. Ranu Biswas, Sr. Dr सुनवाईक"तार"ख/ Date Of Hearing : 24/09/2019 घोषणाक"तार"ख/Date Of Pronouncement : 27/11/2019 आदेश / O R D E R

For Appellant: Shri Miraj D. Shah, ARFor Respondent: Smt. Ranu Biswas, Sr. DR
Section 143(2)Section 147Section 148

…tional ground that the same cannot be allowed to be raised at this belated stage. We find no force in Revenue’s foregoing technical argument. Hon’ble apex court’s decision (supra) as well the tribunal in the M/s All Cargo Global Logistics Ltd. vs. DCIT (2012) 137 ITD 26 (Mum) conclude that we can very well entertain an additional ground in order to determine correct tax liability of an assessee provided all the relevant facts are already on record. Suffice to say, the assessee’s only plea is that the Assessing Officer completed his reassessment on 23.11.2010 without issuing section 143(2) notice. The same fact is…

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

ITA 33/GTY/2018[2008-09]Status: DisposedITAT Guwahati26 Aug 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

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

ITA 9/GTY/2014[2010-11]Status: DisposedITAT Guwahati26 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

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

ITA 325/GTY/2013[2009-10]Status: DisposedITAT Guwahati26 Aug 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 251Section 80I

…आयकर अपील"य अधीकरण, खंङपीठ गुवाहाट" , IN THE INCOME TAX APPELLATE TRIBUNAL GUWAHATI BENCH, GUWAHATI Before Shri S.S.Godara, Judicial Member and Dr. A.L. Saini, Accountant Member ITA No.120 to 123/Gau/2008 Assessment Years :2003-04 to 2006-07 ACIT, Circle-2, V/s. Oil India Ltd., Duliajan Dibrugarh, Kartickpara, Dist. Dibrugarh, Assam Dibrugarh, Assam-786008 Pin-786602 [PAN No. AAACO 2352 C] .. अपीलाथ" /Appellant ""यथ"/Respondent Assessment Year :2007-08 Assessment Year:2008-09 Assessment Year: 2009-10 Assessment Year: 2010-11 Oil India Ltd., V/s. ACIT, Circle-2, P.O. Duliajan Dibrugarh, Dist. Dibrugarh, Kartick…

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