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24 results for “TDS”+ Section 41clear

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Key Topics

Section 153C29Addition to Income21Section 25020Disallowance17Section 143(3)16Section 26314Depreciation14Section 40A(3)10Section 689Section 36

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI, GUWAHATI vs. THE ASSAM COOERATIVE APEX BANK LIMITED, GUWAHATI

The appeal of the Revenue is dismissed

ITA 160/GTY/2025[2020-21]Status: DisposedITAT Guwahati28 Oct 2025AY 2020-21

Bench: The Hon'Ble Income Tax Appellate Tribunal (Itat) Was On Or Before 31/05/2025. However, The Appeal Was Filed Before The Hon'Ble Itat, Guwahati, On 18/06/2025, Resulting A Delay Of 18 Days Due To The Following Reasons. Exceptional Workload Due To Time-Barring Assessments & Initial Budget Collection Monitoring (March 2025): The Period Immediately Preceding The Appeal

Section 250Section 40

41,00,000/- to be restricted to Rs.2,52,30,000/- being 30% of the amount on account of non- deduction of TDS under section

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 85/GTY/2020[2012-13]Status: Disposed

Showing 1–20 of 24 · Page 1 of 2

9
Section 1478
TDS4
ITAT Guwahati
20 Jul 2023
AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

41,13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction to the A.O. to invoke his powers

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

ITA 216/GTY/2019[2012-13]Status: DisposedITAT Guwahati20 Jul 2023AY 2012-13

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

Section 143(2)Section 143(3)Section 150(1)Section 150(2)Section 250Section 271(1)(c)

41,13,932/- for such alleged shortage was void ab-intio. Page 2 of 11 I.T.A. No.: 216/GTY/2019 I.T.A. No.: 85/GTY/2020 Assessment Year: 2012-13 Assam Tea Corporation Ltd. 4) On the facts and in the circumstance of the appellant's case the Id. CIT(Appeals) was not justified in giving direction to the A.O. to invoke his powers

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

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

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

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

41(4) of the Income-tax Act as laid down by their Lordship of Delhi High Court in the decisions quoted (supra). Bad debts could not be disallowed on this ground. 12.4 Reason No. (v) has already been referred to above. 12.5 It is, therefore, clear that all relevant material to decide the matter with reference to section

DEPUTY 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

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

DEPUTY 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

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

DEPUTY 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

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

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

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

TDS. 17. We also take note that ld. CIT(A) has recorded the following finding in the impugned order partly sustaining the estimated disallowances: “It is yet further noted that the Assessing Officer had also averred that the Appellant had not furnished party-wise details and their addresses (of the parties to whom payments claimed under the expense head “Other

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

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

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

section 115BBE of the Act and the Ld. CIT(A) not being justified in partially sustaining the addition of ₹7,42,397/- out of the same. A perusal of the assessment order shows that the assessee had filed the return of income showing total income of ₹27,41,140/- and the notice for hearing was issued to furnish certain particulars

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

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

41,000/- u/s 36. I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private Limited. 5 The Appellant craves the leave to take Additional Grounds and/or amend the above grounds of appeal at the time of hearing of Appeal.” vi. ITA No. 115/GTY/2024: A.Y. 2018-19: 1 For that assessment order passed u/s 153C/143

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

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

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

41,88,35,026/- has been transferred by M/s ABCI -Infrastructures Pvt. Ltd. on various dates to Account No. 00088260000116 maintained by M/s Silverpoint Infratech Ltd. with HDFC Bank. The funds were immediately transferred by M/s Silverpoint Infratech Ltd. to three different accounts maintained by (i) M/s Argo Trade and Commerce, (ii) Wilson Projects and (iii) Elegant Constructions. The above