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18 results for “disallowance”+ Rectification u/s 154clear

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Key Topics

Section 143(1)62 Section 15443 Section 80I25 Addition to Income14 Rectification u/s 15413 Section 143(3)11 Section 25011 Disallowance9 Deduction7 Section 246A

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- SHILLONG, SHILLONG vs. JOWAI CO-OP. URBAN BANK LIMITED, JOWAI

In the result, appeal of the revenue is partly allowed in terms of our above observation

ITA 30/GTY/2022[2015-16]Status: DisposedITAT Guwahati13 Jun 2023AY 2015-16

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2015-16

For Appellant: Shri Sumit Das, FCAFor Respondent: Shri P. S. Thuingaleng, ACIT

Section 143(3)Section 154Section 36(1)(viia)Section 37(1)Section 40

disallowed the same u/s. 37(1) of the Act. 4.1. Subsequent to this rectification, another order was passed u/s. 154

5

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO, W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 41/GTY/2024[2020-21]Status: DisposedITAT Guwahati20 Jan 2025AY 2020-21

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 11Section 12ASection 143(1)Section 154Section 250

u/s 154. For that the Learned Commissioner of Income Tax (Appeals) was wrong in failing to direct rectification of the erroneous order issued by the CPC wherein a disallowance

LUIT ACADEMIC DEVELOPMENT SOCIETY,JORHAT vs. ITO W-2(3), EXEM, GUWAHATI, GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 42/GTY/2024[2021-22]Status: DisposedITAT Guwahati20 Jan 2025AY 2021-22

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

Section 11Section 12ASection 143(1)Section 154Section 250

u/s 154. For that the Learned Commissioner of Income Tax (Appeals) was wrong in failing to direct rectification of the erroneous order issued by the CPC wherein a disallowance

MEGHALAYA CO-OP. APEX BANK LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 43/GTY/2019[2011-12]Status: HeardITAT Guwahati09 Aug 2022AY 2011-12

Bench: Shri Manish Borad & Shri Sonjoy Sarmaassessment Year: 2011-12 Meghalaya Co-Op. Apex Assistant Commissioner Of Bank Ltd. Income-Tax, Circle - Shillong Vs. M. G. Road, Shillong- 793001 (Pan: Aaam8227G) (Appellant) (Respondent)

For Appellant: Shri Parthasarathi Choudhury, FCAFor Respondent: Shri N. T. Sherpa, JCIT

Section 143(3)Section 14ASection 154Section 246ASection 250

rectification petition u/s 154 on the order u/s 143(3)/263 on 19/12/2016, which was rejected by the A.O. on 27/03/2017. ii) Learned CIT(A})u/s 246A on 05/04/2017 on the order u/s 154 as rejected on 27/03/2017 . iii) The Learned CIT(A) rejected the above appeal u/s 250 on 03/05/2018. iv) Finally again before Learned CIT(A) against

BALRAM SINGHI,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 56/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

BALRAM SINGHI,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 57/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

BETTER POWER SERVICES PVT. LTD.,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1 (2), GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 59/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

BETTER POWER SERVICES PVT. LTD.,GUWAHATI vs. INCOME TAX OFFICER, WARD - 1 (2), GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 60/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 52/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 53/GTY/2022[2019-20]Status: DisposedITAT Guwahati14 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

PODDAR CAR WORLD (P) LTD.,,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 54/GTY/2022[2020-21]Status: DisposedITAT Guwahati14 Jun 2023AY 2020-21

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

BALRAM SINGHI,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(1), GUWAHATI

In the result, appeals of the assessees stand dismissed

ITA 55/GTY/2022[2018-19]Status: DisposedITAT Guwahati14 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawal

For Appellant: N o n eFor Respondent: Shri N. T. Sherpa, JCIT and Shri P. S

Section 143(1)Section 154

rectification applications u/s. 154 of the Act. The efforts to get the intimation u/s 143(1) rectified u/s 154 did not yield any favourable result. Aggrieved, assessee carried the matter before ld. CIT(A) but without any success. Aggrieved, assessee is now in appeal before the Tribunal. 4. Brief facts in appeals of Balram Singh (ITA Nos. 55 to 57/GTY/2022

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 238/GTY/2018[2012-13]Status: DisposedITAT Guwahati08 Dec 2022AY 2012-13

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

rectification application before ld. CIT(A) pointing out certain apparent errors including non-adjudication of ground no. 4 raised in the respective appeal before ld. CIT(A). Further, we note that ld. CIT(A) found merit in the application u/s 154 of the Act filed for AY 2013-14 & 2014-15 and accordingly inserted some more finding to that given

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 240/GTY/2018[2014-15]Status: DisposedITAT Guwahati08 Dec 2022AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

rectification application before ld. CIT(A) pointing out certain apparent errors including non-adjudication of ground no. 4 raised in the respective appeal before ld. CIT(A). Further, we note that ld. CIT(A) found merit in the application u/s 154 of the Act filed for AY 2013-14 & 2014-15 and accordingly inserted some more finding to that given

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 318/GTY/2018[2013-14]Status: DisposedITAT Guwahati08 Dec 2022AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

rectification application before ld. CIT(A) pointing out certain apparent errors including non-adjudication of ground no. 4 raised in the respective appeal before ld. CIT(A). Further, we note that ld. CIT(A) found merit in the application u/s 154 of the Act filed for AY 2013-14 & 2014-15 and accordingly inserted some more finding to that given

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 239/GTY/2018[2013-14]Status: DisposedITAT Guwahati08 Dec 2022AY 2013-14

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

rectification application before ld. CIT(A) pointing out certain apparent errors including non-adjudication of ground no. 4 raised in the respective appeal before ld. CIT(A). Further, we note that ld. CIT(A) found merit in the application u/s 154 of the Act filed for AY 2013-14 & 2014-15 and accordingly inserted some more finding to that given

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

ITA 319/GTY/2018[2014-15]Status: DisposedITAT Guwahati08 Dec 2022AY 2014-15

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 154Section 250Section 80I

rectification application before ld. CIT(A) pointing out certain apparent errors including non-adjudication of ground no. 4 raised in the respective appeal before ld. CIT(A). Further, we note that ld. CIT(A) found merit in the application u/s 154 of the Act filed for AY 2013-14 & 2014-15 and accordingly inserted some more finding to that given

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

In the result, the appeal of the assessee is dismissed

ITA 61/GTY/2021[2014-15]Status: DisposedITAT Guwahati24 Jul 2023AY 2014-15

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.”

For Appellant: Shri Jay Prakash Gupta, FCAFor Respondent: Shri N.T. Sherpa, JCIT

Section 143(3)Section 154Section 250Section 80

disallowed an amount of Rs. 84,53,370/- in the hands of assessee on the ground that such VAT Remission cannot said to be core activity or for the purpose of the manufacturing business carried on by the assessee. Subsequent to the assessment order, assessee had filed rectification petition u/s 154