ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH
Appeal is allowed for statistical purposes
ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20
Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)
Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B
438 is to ensure timely compliance with payment obligations. The appellant's argument that the extended due date should apply is not supported by any statutory provision or judicial precedent
4.2.8 Based on the above findings, it is held that the disallowance of Rs.
1,10,43,057 under Section 43B was correctly made. Accordingly, this ground of appeal
