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

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

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

vii) while making the assessment under Section 153A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment”. 23 Assessment Year: 2013-2014 & Assessment

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

TRIPURA STATE ELECTRICITY CORPORATION LTD.,TRIPURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

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

vii) read with section 36(2) of the Act, as all the conditions stipulated were fulfilled. It was submitted that a sum of Rs. 35,88,392/- was due from industrial consumers whose names along with the amount written-off was furnished. The balance written-off was said to be attributable to a ‘large number’ of rural consumers to whom

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld

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

vii. ITA No. 116/GTY/2024: A.Y. 2019-20: “1 For that assessment order passed u/s 153C 143(3) is bad in law and liable to be quashed as no proper satisfaction has been recorded as required under the provision of I.T. Act. 2 For that additions made by the A.O. and upheld