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42 results for “depreciation”+ Section 13(1)(e)clear

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Mumbai3,983Delhi2,794Bangalore1,485Chennai1,364Ahmedabad796Kolkata653Hyderabad340Pune264Jaipur264Cochin193Chandigarh193Indore185Visakhapatnam176Cuttack158Raipur151Karnataka139Surat121Rajkot72Lucknow72SC67Nagpur58Ranchi56Guwahati42Jodhpur37Amritsar29Telangana29Agra26Allahabad20Kerala14Patna14Panaji14Dehradun9Varanasi7Calcutta7Jabalpur5Rajasthan3Punjab & Haryana2ASHOK BHAN DALVEER BHANDARI1A.K. SIKRI N.V. RAMANA1D.K. JAIN H.L. DATTU JAGDISH SINGH KHEHAR1Orissa1MADAN B. LOKUR S.A. BOBDE1

Key Topics

Addition to Income40Section 153C29Disallowance28Section 143(3)24Section 8020Section 25019Section 80I16Deduction16Section 6815Depreciation

M/S. ASSAM CARBON PRODUCTS LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 463/GTY/2019[2012-13]Status: DisposedITAT Guwahati30 Nov 2022AY 2012-13
Section 143(2)Section 250Section 43A

e-return filed for the AY 2014-15 on 30-09-2014. Case selected for scrutiny through CASS followed by serving of valid notices u/s. 143(2) and 142(1) of the Act. After examining the details filed by the assessee the ld. AO apart from making disallowances of computer maintenance accessories at Rs.6,17,000/- made disallowance of loss

INCOME TAX OFFICER, WARD-3(1), GUWAHATI vs. M/S.ASSAM CARBON PRODUCTS LIMITED, GUWAHATI

In the result, the revenue’s appeal for the AY 2014-15 is dismissed and that of assessee’s appeal for the AY 2012-13 is allowed

ITA 211/GTY/2019[2014-15]Status: Disposed

Showing 1–20 of 42 · Page 1 of 3

15
Section 158B9
Section 40A(3)9
ITAT Guwahati
30 Nov 2022
AY 2014-15
Section 143(2)Section 250Section 43A

e-return filed for the AY 2014-15 on 30-09-2014. Case selected for scrutiny through CASS followed by serving of valid notices u/s. 143(2) and 142(1) of the Act. After examining the details filed by the assessee the ld. AO apart from making disallowances of computer maintenance accessories at Rs.6,17,000/- made disallowance of loss

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

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

e. Therefore subsequent to the search action u/s 132 of the Income Tax Act, 1961, on any assessee, section 153 A comes into play leading to :- (i) Automatic issuance of notices under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted and (ii) if the Assessing Officer comes

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

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

e. Therefore subsequent to the search action u/s 132 of the Income Tax Act, 1961, on any assessee, section 153 A comes into play leading to :- (i) Automatic issuance of notices under section 153A for six assessment years prior to the assessment year relevant to the previous year in which search was conducted and (ii) if the Assessing Officer comes

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

e) where any order of settlement has been made under Sub-section (4) of Section 245D, on the basis of such order; (f) where an assessment of undisclosed income had been made earlier under Clause (c) of Section 158BC, on the basis of such assessment. Explanation.--For the purposes of determination of undisclosed income,- (a) the total income or loss

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 90/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

ITA 27/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 5/GTY/2014[2007-08]Status: DisposedITAT Guwahati13 Sept 2019AY 2007-08

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 98/GTY/2016[2012-13]Status: DisposedITAT Guwahati13 Sept 2019AY 2012-13

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

ITA 28/GTY/2017[2013-14]Status: DisposedITAT Guwahati13 Sept 2019AY 2013-14

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 7/GTY/2014[2009-10]Status: DisposedITAT Guwahati13 Sept 2019AY 2009-10

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

M/S. NUMALIGARH REFINERY LTD.,GUWAHATI vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, appeals of the assessee in I

ITA 8/GTY/2014[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 278/GTY/2018[2015-16]Status: DisposedITAT Guwahati13 Sept 2019AY 2015-16

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

ITA 97/GTY/2016[2011-12]Status: DisposedITAT Guwahati13 Sept 2019AY 2011-12

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80

E R PER Dr. Arjun Lal Saini, The caption seven appeals filed by the assessee, and five Appeals filed by the Revenue are directed against the separate orders dated 08-10-2013, 06-07-2016, 08-07-2016, 13-12-2016, 30-11-2017 and 31-07-2018 passed by the commissioner of income Tax (Appeals/Appeals-2), Guwahati in Appeal

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

e-filed the return of income on 24.03.2022 showing loss of Rs. 77,13,709/- for AY 2014-15. In the original return of income filed u/s 139 of the Act, loss of Rs. 87,13,709/- was shown. Statutory notices under the Act were issued by the Ld. AO and after considering the reply

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

e-filed the return of income on 24.03.2022 showing loss of Rs. 77,13,709/- for AY 2014-15. In the original return of income filed u/s 139 of the Act, loss of Rs. 87,13,709/- was shown. Statutory notices under the Act were issued by the Ld. AO and after considering the reply

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

e-filed the return of income on 24.03.2022 showing loss of Rs. 77,13,709/- for AY 2014-15. In the original return of income filed u/s 139 of the Act, loss of Rs. 87,13,709/- was shown. Statutory notices under the Act were issued by the Ld. AO and after considering the reply