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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed asset has been found. 10. That Sir, Apex Court in the case of CIT Vs. Sinhgad Technical Education Society (397 ITR 344) while affirming the decision of ITAT & Hon'ble Bombay High Court has held that AO cannot resort to jurisdiction of Sec. 153C without having Incriminating material for the assessment year in question. Blindly he cannot resort

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

undisclosed income in the form of an asset or assets that has escaped assessment amount to or likely to amount of 50 lakh rupees or more in the relevant assessment year or in aggregate in the relevant assessment years. 25 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited In other words, there must be a search

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

undisclosed income in the form of an asset or assets that has escaped assessment amount to or likely to amount of 50 lakh rupees or more in the relevant assessment year or in aggregate in the relevant assessment years. 25 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited In other words, there must be a search

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

TDS certificate. The Assessing Officer also noted that the income of the assessee is exempt from tax on the ground of being a Member of Scheduled Tribe of Arunachal Pradesh. The Assessing Officer also estimated the transport income out of total transport contract receipts, at Rs.1,34,40,000/- after deducting all expenses by applying flat rate of 10%, which

SHRI LIKHA SAAYA,NIRJILI vs. INCOME TAX OFFICER, WARD- NORTH LAKHIMPUR., LAKHIMPUR.

In the result, both the appeals of the assessee are allowed

Bench: S/Shriand Rajesh Kumarand Manmohan Dasita Nos.49 & 50/Gty/2021 Assessment Years : 2010-11 & 2011-12 Shri Likha Saaya S/O. Shri Likha Vs. Ito, Ward-North, Lakhimpur Heli, P-Sector, P.O. Nirjuli, Borah Complex, D.K.Road, North District Papumpare, Arunachal Lakhimpur, Lakhimpur, Assam- Pradesh-791109 787001 Pan/Gir No. (Appellant) .. ( Respondent) Assessee By : Sarala Agarwal. Ar Revenue By : Shri Kausik Ray, Jcit

TDS certificate. The Assessing Officer also noted that the income of the assessee is exempt from tax on the ground of being a Member of Scheduled Tribe of Arunachal Pradesh. The Assessing Officer also estimated the transport income out of total transport contract receipts, at Rs.1,34,40,000/- after deducting all expenses by applying flat rate of 10%, which

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

undisclosed source.’ xii. The appellant assessee filed its response before this Appellate authority dated 12.10.2024 and other stating that, “….I need a personal hearing through VC for my appeal case. The appeal proceedings will be attended by my authorised representative CA MANOJ NAHATA. His Authority letter cum Power of Attorney is attached herewith. Please provide a hearing at a notice

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

undisclosed contract receipt was shown as part of receipt from business of purchase and sale of fish. AO rejected the claim of assessee. He found out that G.P. of disclosed contract receipt was @10.99%. He took the G.P. @ 12%. It led to addition of Rs.60,000/-. 5.2. In appeal, it was stated that the return was filed on basis

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

undisclosed income, and had thereafter retracted the same. The assessee is also a Director in the said company, besides being Director in one M/s Premsagar Commercial Pvt. Ltd. It has been recorded by the Ld. AO in his order that there was an allegation that unaccounted money was routed back as unsecured loan in the individual hands of the family

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

TDS certificate and as to not come under the purview of the direct or indirect taxes. Another reason was that the assessee had sold land or investments within the year or the preceding year the transactions of which were done partly in cash and partly through the banking channel. Considering the facts of the case the Ld. AO gave

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA vs. KALIKA JEWELLERS, AGARTALA

In the result, appeal of the revenue is partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 85/Gty/2016 Assessment Year: 2010-11 Asstt. Commissioner Of Income M/S. Kalika Jewellers Tax, Circle-Agartala Vs H.G.B. Road Agartala Tripura (W) - 799001 [Pan: Aafj5678K] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Sanjay Modi, Fca Revenue By : Shri N.T. Sherpa, Jcit सुनवाई क" तारीख/Date Of Hearing : 06/09/2022 घोषणा क" तारीख /Date Of Pronouncement: 09/11/2022 आदेश/O R D E R Per Manish Borad: The Present Appeal Is Directed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - Shillong, (Hereinafter The “Ld. Cit(A)”) Dt. 03/06/2016, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’) For The Assessment Year 2010-11, On The Following Grounds:- “1. For That The Ld. Cit(A) Has Erred In Deleting The Addition Made By A.O. Of Rs.8,81,708/- On Account Of Unexplained Expenditure. 2. For That The Ld. Cit(A) Has Erred In Deleting The Addition Of Rs.4,02,36,806/- Made By A.O. On Account Of Undisclosed Stock. 3. For That The Ld. Cit(A) Has Erred In Deleting The Disallowance Of Rs.16,20,750/- Made By A.O. On Account Of Making Charges U/S 40(A)(Ia). 4. For That The Ld. Cit(A) Has Erred In Deleting The Disallowance Of Rs.1,34,640/- & Rs.83,385/- Made By A.O. On Account Of Advertisement Expense U/S 40(A)(Ia).” 2. Brief Facts Of The Case Are That The Assessee Is A Partnership Firm Engaged In Jewellery Business. Income Of Rs.56,80,854/- Was Declared In The Return Filed On 23/09/2010. The Case Was Manually Selected For Scrutiny Followed By Service Of Notice U/S 143(2) & 143(1) Of The Act. The Ld. Assessing Officer Called For Various

TDS on Advertisement Net Total Income 4,91,97,800/- 3. Aggrieved the assessee preferred an appeal before the ld. CIT(A) who made detailed submissions and most of the additions made by the Assessing Officer were deleted and assessee partly succeeded. 4. Aggrieved the revenue is in appeal before this Tribunal. 5. The ld. D/R, vehemently supported the order

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

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

TDS was being deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were