L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L.Saini

rectification petition u/s. 154. By an order dated 11.07.2017, assessee’s application was rejected. According to the Assessing Officer, return was due by 31.10.2015. But the same was filed only on 01.11.2015. In accordance with provision of Section 80AC, unless return was filed within due date prescribed u/s.139(1) deduction u/s 80-IE could no be allowed. Time limit prescribed

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L.Saini

rectification petition u/s. 154. By an order dated 11.07.2017, assessee’s application was rejected. According to the Assessing Officer, return was due by 31.10.2015. But the same was filed only on 01.11.2015. In accordance with provision of Section 80AC, unless return was filed within due date prescribed u/s.139(1) deduction u/s 80-IE could no be allowed. Time limit prescribed

PRIYANSHU BOIRAGI,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2014-15 Priyanshu Boiragi Acit, Circle-1, Guwahati 16, Prasanti Path, Basistha Vs. Road, Survey Guwahati, Assam- 781028. Pan: Aiapb 4499 G (Appellant) (Respondent) Present For: Appellant By : Shri Jay Prakash Gupta, Fca Respondent By : Shri N.T. Sherpa, Jcit Date Of Hearing : 26.06.2023 Date Of Pronouncement : 24.07.2023 O R D E R Per Sonjoy Sarma, Jm: This Appeal Of The Assessee For The Assessment Year 2012-13 Is Directed Against The Order Dated 27.10.2021 Passed By The Ld. Commissioner Of Income-Tax Appeals, Nfac, Delhi [Hereinafter Referred To As ‘The Ld. Cit(A)’]. The Assessee Has Raised The Following Grounds Of Appeal: “I. For That Both The Ld. Cit(A), Nfac As Well As Ld. J.A.O. Are Not Justified In Confirming/Rejecting The Petition Filed U/S. 154 Of I.T. Act 1961 Claiming Deduction U/S. 80(Ie) In Respect Of Vat Remission Claimed As Revenue Receipt In The Facts & Circumstances Of The Case Ii. For That The Ld. Cit(A), Nfac Was Not Justified Also In Not Considering The Cbdt Circular No. 39/2016 (F. No.279/Misc/140/2015/Itj Dated 29.11.2016 & No. 68 (F. No.245/17/71-A & Pac) Dated 17.11.1971 As Submitted By The Appellant Online Firstly On 16.01.2016 & Secondly On 05.10.2021 Vide Annexures - 5 & 6 In The Appellant'S Written Submission Dated 16.01.2021 While Passing The Appellate Order U/S. 250 Of I.T. Act 1961 Iii. For That The Ld. A.O. Has Not Considered In Right Perspective Rectification Petition Dated 21.04.2016, 09.04.2019 16.03.2020 Submitted Online Vide Annexure - 3 Of Appellant'S Written Submission Dated 16.01.2021. 2 Priyanshu Boiragi A.Y. 2014-15 Iv. For That The Other Grounds Of Law As Well As Of Facts, The Appellant May Be Allowed To Raise On Or Before The Hearing Of The Case.”

rectification petition filed by the assessee stating that the alleged issue was not a mistake apparent from the record. Since the issue involved was purely a matter of litigation and same did not come under the purview of section 154 of the Act. 3. Dissatisfied with the above, assessee preferred an appeal before the ld. CIT(A) where

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LTD.,AGARTALA vs. INCOME TAX OFFICER, WARD - UDAIPUR , AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LTD.,TRIPURA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both

TRIPURA STATE ELECTRICITY CORPORATION LIMITED ,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA, AGARTALA

Bench: Sh. S.S.Godara & Dr. A.L. Saini

154 of the Act. 2. The assessee’s last three appeals ITA Nos. 63 & 64/GAU/2018 and ITA No. 167/GAU/2018 for Assessment Years 2010-11 to 2012-13 are directed against the very CIT(A)’s separate orders dated 04.12.2017 except in last assessment year involving order dated 23.09.2016, in proceedings u/s 143(3) of the Act, respectively. Heard both