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

The appeal of the Revenue is dismissed

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 139(1). Since the assessee did not deposit the TDS within the due date u/s 139(1), the disallowance is restricted to Rs 2,52,30,000 @ 30% of Rs 8

SHRI SANJIBUR RAHMAN,AGARTALA vs. INCOME TAX OFFICER, WARD-3, AGARTALA

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

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

Section 44AD applicable on some contractor is not to be applied on every time on every type of business. Therefore, we direct the ld. Assessing Officer to take an estimated income at 4% and credit of income disclosed by the assessee is to be given of Rs.6,03,762/-. In other words, at 4%, the total addition will be Rs.12

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

section 40(b)(v) of the Act and duly authorized by the partnership deed. It is further noted that out of the aggregate amount of Rs. 1,30,05,216/­ (Rs. 8,10,000/­ for salary and Rs. 1,21,95,216/­ for commission) paid as remuneration/ commission, an aggregate amount of Rs. 1,18,55,4561­ was paid

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

8. For the reasons stated hereinbelow, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra), taking the view that no addition can be made in respect of completed assessment in absence of any incriminating material

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

TDS u/s 194A of the Act of Rs. 345/- was also deposited. Accordingly, the assessment was reopened u/s 147 of the Act. The Ld. AO issued statutory notices to the assessee but no response was received nor any return was filed within 30 days of the service of the notice u/s 148 of the Act. The assessee however, filed

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

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

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being aggrieved, the assessee filed

SPECIAL JUDGE ASSAM GUWAHATI,GUWAHATI vs. ITO-TDS2, GUWAHATI

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

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Manomohan Das, Hon’Ble

section 234E, contending that it is ultra vires and illegal. 3. The learned CIT(A) vide order dated 31.12.2024 dismissed the appeal of the assessee citing the reason that appeal was filed after a delay of approximately 7 years and 6 months and there was lack of sufficient cause for condonation of delay. 4. Being aggrieved, the assessee filed

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 8

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 8

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 8

ASSISTANT GARRISON ENGINEERING INDEPENDENT AGARTALA,AGARTALA vs. DCIT,CPC-TDS, GHAZIABAD

In the result, ITA Nos. 172, 173 & 177/GTY/2020 are allowed while ITA

Bench: Shri Sanjay Garg, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 172/Gty/2020 Assessment Year: 2014-15 &

TDS deducted for the respective assessment year prior to 1.6.2015. Hence, the demand notices under Section 200A by the respondent- authority for intimation for payment of fee under Section 234E can be said as without any authority of law and the same are quashed and set aside to that extent." 8

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

8) DIT v. Apparel Export Promotion Council 244 ITR 734 (Del) (9) CIT v. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del) (10) CIT v. Gilds'- Mohan Ganeriwala: 260 ITR 417 (P&H) (11) Thirani Chemicals Ltd. v. DCIT 153 Taxman 45 (Del) 12. Vesta Investmemnt and Trading Co.(P) Limited

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

8) DIT v. Apparel Export Promotion Council 244 ITR 734 (Del) (9) CIT v. Neo Poly Pack (P) Ltd. 245 ITR 492 (Del) (10) CIT v. Gilds'- Mohan Ganeriwala: 260 ITR 417 (P&H) (11) Thirani Chemicals Ltd. v. DCIT 153 Taxman 45 (Del) 12. Vesta Investmemnt and Trading Co.(P) Limited

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

8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true and complete facts in this case since the assessee company had taken

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

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

8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true and complete facts in this case since the assessee company had taken

ANUP TRADE AND TRANSPORT (P) LTD.,,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

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

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

TDS and submitted relevant evidence showing the payment of interest. The ld. Counsel for the assessee in support of the case of assessee submitted before us that M/s. Amtek Financial Consultants Pvt. Limited is assessed to tax. Its assessment was framed under section 147 read with section 143(3) and copy of such assessment order is available at pages

INCOME TAX OFFICER, WARD-1, SHILLONG, SHILLONG vs. ACHULA DARNEICHONG SAILO, SHILLONG

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

Bench: Sri Manomohan Das & Sri Rakesh Mishra

TDS deducted nor the source of bank transactions of Rs. 47,29,500/-was explained. There is no discussion in the order of the Ld. CIT(A) nor any reason has been given regarding the exemption being allowed to the assessee nor any finding has been Page 6 of 8 I.T.A. No.: 119/GTY/2023 Assessment Year: 2013-14 Achula Darneichong Sailo

FRIDAY HINGE,MEGHALAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

TDS is deducted by a deductor who is not from the areas or state mentioned in section 10(26). 3. Claim for large exempt Income (Business ITR). Accordingly, notices u/s 143(2) of the Act dated 29.06.2021 and notices u/s 142(1) were issued to the assessee from time to time asking to submit details as mentioned therein. The assessee

FRIDAY HINGE,MEGHALAYA vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI

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

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

TDS is deducted by a deductor who is not from the areas or state mentioned in section 10(26). 3. Claim for large exempt Income (Business ITR). Accordingly, notices u/s 143(2) of the Act dated 29.06.2021 and notices u/s 142(1) were issued to the assessee from time to time asking to submit details as mentioned therein. The assessee