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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

condone the delay and admit the appeals for adjudication. 3. As in the captioned appeals most of the issues raised by both the parties are common, therefore, as agreed by both the parties, the same are taken up together and are being disposed off by this common order for the sake of convenience and brevity. 4. Brief facts

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

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

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

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

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this

JANARDAN MISHRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

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

condone the impugned delay in filing as neither intentional nor deliberate but on account of circumstances beyond his control. ITA No.260-261/Kol/2018 A.Ys. 92-93 & 93-94 Janardan Misra Vs. ITO Wd-1(3), Guwa Page 2 These two above cases ITA 260 and 261/Gau/2018 are taken up for adjudication on merits. 3. It emerges at the outset that this