RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133(6) of the Income Tax Act, 1961 to Mr Vinod dated 29.11.2022, but Mr Vinod did not file any response to the above said notice to the Assessing officer. ix. The appellant assessee has also not provided any evidence, details/letter which the assessee may have sent to the GST Authorities that, he does not have any transaction with

H. BINITA BALI SINGHA,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, the appeal of the assessee is partly allowed for statistical purposes

Bench: Shri A. T. Varkey, Jm]

TDS (Form 26AS), it appeared to the Assessing Officer that the assessee had received fee from professional services amounting to Rs. 14,22,679/- from M/s ICICI Lombard General Insurance Co. Ltd., Mumbai during the financial year 2010-11. From the said discussion, according to Assessing Officer, the 1 | P a g e H. Binita Bali Singha

M/S. JACK N JILL,DIMAPUR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR

Bench: Shri P.M. Jagtap, V.P & Shri S.S. Godara, Am S. A. No.01/Gau/2020 (In Ita No.477/Gau/2019) & M/S Jack N Jill, Dimapur Vs. Acit, Circle-Dimapur, Dimapur Solo Complex, Hazi Park Road, Hongkong Market, Dimapur, Nagaland, Pin-797112. "थायीलेखासं/.जीआइआरसं/.Pan/Gir No.: Aalfj0244L (Appellant) .. (Respondent) Appellant By : Shri Sanjay Mody, Ca Respondent By : Shri Jayanta Mridha, Jcit, Sr. Dr सुनवाई क" तार"ख /Date Of Hearing : 14/02/2020 घोषणा क" तार"ख/Date Of Pronouncement : 28/02/2020 आदेश / O R D E R Per Shri S.S. Godara: This Assessee’S Stay Application S.A No.01/Gau/20 Seeks To Restrain The Department From Effecting Outstanding Demand Of Rs.3,74,133/- Out Of The Total Sum Of Rs.467379/- Arising From Both The Learned Lower Authorities’ Action Disallowing/Adding Rent Payment Of Rs.11,46,312/- For Non-Deduction Of Tds During The Course Of Assessment Framed On 26.11.2018 As Affirmed In The Lower Appellate Order Under Challenge.

133/- out of the total sum of Rs.467379/- arising from both the learned lower authorities’ action disallowing/adding rent payment of Rs.11,46,312/- for non-deduction of TDS during the course of assessment framed on 26.11.2018 as affirmed in the lower appellate order under challenge. 2 S. A. No.01/Gau/2020 & M/s Jack N Jill, Dimapur Heard both the parties. Case file

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

133 of the paper book have been filed and specifically page 130 was referred. The written submission filed by the assessee is as under: “1. That Sir, there was Search & Seizure operation on 22/12/2020 in the case of Mr. Bhagya Kalita. Our company is although in the same group but there was only Survey operation u/s 133A on same date