NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

section 119(2)(b) for denying condonation of delay in filing form 10CCB without first considering the proviso (b) to section

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

section 119(2)(b) for denying condonation of delay in filing form 10CCB without first considering the proviso (b) to section

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

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

section 119(2)(b) for denying condonation of delay in filing form 10CCB without first considering the proviso (b) to section

GURU TEG BAHADUR ACADEMIC SOCIETY,TINSUKIA vs. INCOME TAX OFFICER, WARD-2(4), EXEMPTION, SHILLONG

In the result, the appeal of the assessee is allowed

Bench: Dr. Manish Borad & Shri Sonjoy Sarma]

section 11 (2) of the Act. 5. For that the Id. CIT was not justified both in law and on facts in arbitrarily branding the order of assessment passed by the Id. AO as erroneous which was passed after due application of mind by the Id. AO. 6. For that the impugned order having been passed in gross violation

ARUP BAKSHI,BONGAIGAON vs. ITO, WARD -1, BONGAIGAON, BONGAIGAON

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

Bench: Shri Pradip Kumar Choubey & Shri Rakesh Mishra

119 days. The assessee has filed a petition along with an affidavit for condonation of delay explaining the reasons that the assessee is a businessman and residing in the state of Assam in Bongaigaon town and for income tax matters, the assessee is fully dependent on the professionals. The assessee could file the appeal before the Hon'ble ITAT only

ASSISTANT 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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

M/S. ASSAM COMPANY INDIA LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

ASSAM COMPANY INDIA LTD,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. ASSAM COMPANY INDIA LIMITED, KOLKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. ASSAM COMPANY LIMITED, KOKATA

In the result, I.T.A. No.: 104/Gty/2010 for Assessment Year:

Bench: Sri Rajpal Yadav & Dr. Manish Borad

2 of 13 I.T.A. No.: 104/Gty/2010 I.T.A. No.: 183 & 440/Gty/2013 I.T.A. No.: 12/Gty/2018 I.T.A. Nos.: 108, 109, 119, 120, 121, 123 & 161/Gty/2019 M/s. Assam Company India Limited (Erstwhile Assam Company Limited). parties. After perusing the same, we find force in the reasons mentioned therein and are satisfied that both the parties were prevented for reasonable cause in filing the instant