MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

2. (a) For that on the facts and in the circumstances of the case, the Ld. CIT(A) ought to have deleted the addition made by the A.O. on account of unsecured loans treating it as unexplained credit of Rs. 4,03,00,000/wrongly invoking the provisions of section 68. (b) For that the Ld. CIT(A) failed to appreciate

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

2) CIT v. Reaiest Builders and Services: 307 ITR 202 (SC) (3) Radhasoami Satsang v. CIT 193 ITR 321 (SC) (4) CIT v. Excel Industries: 358 ITR 295 (SC) (5) CIT V. Daimia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) (6) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) (7) CIT V. A.K.J. Security Printers

M/S. NORTH EASTERN ELECTRIC POWER CORPORATION LTD.,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - SHILLONG, SHILLONG

In the result, the appeal of the assessee in ITA

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

2) CIT v. Reaiest Builders and Services: 307 ITR 202 (SC) (3) Radhasoami Satsang v. CIT 193 ITR 321 (SC) (4) CIT v. Excel Industries: 358 ITR 295 (SC) (5) CIT V. Daimia Promoters Developers (P) Ltd: 281 ITR 346 (Del.) (6) DIT v. Escorts Cardiac Diseases Hospital: 300 ITR 75 (Del.) (7) CIT V. A.K.J. Security Printers

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

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

2,99,14,790/- 3,26,82,790/- 27,68,000/- 2017-18 1,16,25,711/- 1,29,13,711/- 12,88,000/- 2018-19 1,01,25,690/- 1,39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

TDS under that Section and as per provisions of section 197(2). Other Expenses-Material consumed, labour Charge etc. 1. That the Ld. Commissioner of Income Tax(Appeals) erred in deleting Construction expenses, labour charges/Salary, store and spare expenses, other direct expenses, other expenses such as office expenses, travel & conveyance etc. disallowed expenses of Rs.3,62,37,711/­ as being

MRINAL DAS,BAKSA vs. ITO, WARD - BARPETA ROAD, BARPETA

In the result, the appeal filed by the assessee is allowed

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2. For that the learned CIT (A) is not justified in assessing business income @15% of total turnover by observing telescope due to violation of sec. 40A(3) and 40(a)(ia) is as much as in case of presumptive scheme same does not apply. 3. The Appellant craves the leave to take Additional Grounds and/or amend the above grounds

M/S. K. B. ASSOCIATES,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajpal Yadav, Vice- & Shri Manish Boradi.T.A. No.472/Gty/2019 Assessment Year: 2016-17 M/S K. B. Associates.....…………………………....................……….……Appellant Nilomani Phukan Path, Christian Basti, Guwahati-781005. [Pan: Aajfk6526E] Vs. Dcit, Circle-3, Guwahati……..….…..….........……........……...…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. I. Gyaneshori Devi, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : December 19, 2022 Date Of Pronouncing The Order : December 29, 2022 Order Per Manish Borad: This Appeal Filed By The Assessee Pertaining To Assessment Year 2016-17 Is Directed Against The Order Of The Ld. Commissioner Of Income Tax(Appeals)-2, Guwahati [Hereinafter Referred To As ‘Cit(A)’] Dated 30.09.2019 Is Arising Out Of The Order U/S 143(3) Of The Act Dated 08.12.2018. 2. When The Case Was Called, None Appeared On Behalf Of The Assessee. A Perusal Of The Appeal File Shows That Even After Providing Opportunity, The Assessee Failed To Appear. It Seems That Assessee Is Not Interested To Pursue The Appeal. We, Therefore, Decide To Hear This Appeal With The Assistance Of The Ld. Departmental Representative & Adjudicate The Same On Merits.

TDS Was made u/s 194 2. Other receipt 78,68,891 48,24,969 95,21,959 3. Total Receipts (1+2) 2,33,13,409 2,70,44,553 3,55,93,911 4. Income assessed 15,38,165 31,51,648 4938,610(returned) 5. Income as % of Turnover 6.60% 11.65% 13.87% (Returned) (4/3x100) 6 Section

TRENISTONE D SANGMA,AMPATI vs. INCOME TAX OFFICER,, WARD - GOALPARA

In the result, the appeals of the assessee are allowed for statistical purposes

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

Section-Rs. 2,07,198/- - 194A) TDS-194C Payment to Rs. 3,12,257/- Contractor (194C) 3. Notice u/s 148 of the Act dated

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials 1,55,95,404.00 10 WBM Expenses

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

3 Sub Contract Expenses 18,25,36,116.00 4 Bridge Expenses 17,69,56,347.00 5 Earthwork Expenses 10,04,03,520.00 6 Fabrication and Erection Expenses 2,66,95,843.00 7 Pile Casting 2,49,85,313.00 8 Retaining Work and Culvert Expenses 1,90,70,003.00 9 Supply of Materials 1,55,95,404.00 10 WBM Expenses