DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4,, GUWAHATI vs. M/S. SHIV STEEL INDUSTRIES, GUWAHATI
In the result, appeal of the revenue is dismissed
ITA 176/GTY/2019[2013-14]Status: DisposedITAT Guwahati24 Aug 2023AY 2013-14
Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Blei.T.A. No. 176/Gty/2019 Assessment Year: 2013-14 Dy. Commissioner Of Income-Tax, M/S. Shiv Steel Industries Circle-4 Vs Block Dhanuka Complex S.J. Road Athgaon, Kamrup Guwahati - 781001 [Pan : Abefs6132J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Jay Prakash Gupta, Fca Revenue By : Shri P.S. Thuingaleng, Acit, Sr. D/R & Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 23/08/2023 घोषणा क" तारीख /Date Of Pronouncement: 24/08/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) Guwahati -2, (Hereinafter The “Ld. Cit(A)”) Dt. 28/02/2019, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2013-14. 2. Facts In Brief Are That The Assessee Is A Partnership Firm Engaged In Manufacturing Of Tmt Bars. Income Of Rs.20,58,660/- Declared In The E-Return Filed On 29/09/2013. Case Selected For Scrutiny Through Cass Followed By Validly Serving Notice U/S 143(2) & 142(1) Of The Act. While Computing The Total Income, The Assessee Claimed Deduction U/S 80Ie Of The Act In Respect Of Vat Remission At Rs. 1,99,13,704/-. The Assessee Filed Form 10Ccb Eligibility Certificate, Registration Certificate From Inspector Of Factories, Assam & Other Details.
For Appellant: Shri Jay Prakash Gupta, FCAFor Respondent: Shri P.S. Thuingaleng, ACIT, Sr. D/R & Shri Arun
Section 143(2)Section 250Section 28Section 80I
…| आयकर अपीलीय अिधकरण "यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI BEFORE SHRI RAJPAL YADAV, HON’BLE VICE PRESIDENT & DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER I.T.A. No. 176/GTY/2019 Assessment Year: 2013-14 Dy. Commissioner of Income-tax, M/s. Shiv Steel Industries Circle-4 Vs Block Dhanuka Complex S.J. Road Athgaon, Kamrup Guwahati - 781001 [PAN : ABEFS6132J] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Jay Prakash Gupta, FCA Revenue by : Shri P.S. Thuingaleng, ACIT, Sr. D/R & Shri Arun Bhowmick, JCIT, D/R सुनवाई क" तारीख/Date of Hearing : 23/08/2023…
