DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs. SHRI SATYAJIT SAHA, AGARTALA

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

bogus sundry creditor on finding that the learned AO had worked out the figure of closing sundry creditor by mistakenly calculating purchase value at a lesser value by Rs 5,32.05.857/- from the details provided by Custom Stations. 5. For that the learned CIT(A) was not justified in arbitrarily rejecting the books of account and estimating business income

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2

SRI PICKLU PAUL,KARIMGANJ vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

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

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 251 of the I.T. Act in the case of the Appellant. Page 3 of 12 I.T.A. No.: 195/GTY/2018 Assessment Year: 2014-15 Sri Picklu Paul. 5. For that the Appellant craves leave to take up any further ground or grounds at the time of hearing of the appeal.” 4. The brief facts of the case are that the assessee

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

Bench: Shri Manomohan Das & Shri Rakesh Mishra

251 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2010-11 dated 27.08.2018, I.T.A. No.: 358/GTY/2018 Assessment Year: 2010-11 Accrecent Way Marketing Private Limited. which has been passed against the assessment order passed by the u/s 143(3) of the Act, dated 31.03.2013. 2. The assessee is in appeal before the Tribunal raising