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Section 80I5 Section 139(1)2 Section 143(3)2

SHIVAM PIPE INDUSTRIES,GUWAHATI vs. ITO WARD 2(2), GUWAHATI

In the result, the appeals of the assessee is allowed

ITA 164/GTY/2024[2017-18]Status: DisposedITAT Guwahati03 Sept 2025AY 2017-18

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: S.P. Bhati, FCAFor Respondent: Shri Kaushik Ray, JCIT

Section 139Section 139(1)Section 143(3)Section 154Section 250Section 37Section 80I

depreciation were already been adjusted with earlier years’ income. This has resulted in assessee’s income of Rs. 41,39,786/- under the head business or profession. During the assessment proceedings, the assessee requested to give deduction u/s 80IE of the Act, being the assessee is engaged in manufacture of eligible articles and things in NER. Subsequently, the AO completed