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66 results for “disallowance”+ Section 10(29)clear

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Key Topics

Section 6855Addition to Income50Section 25037Section 14830Disallowance30Section 153C29Section 153A19Section 10(26)18Section 143(3)18Depreciation

ASSAM GAS COMPANY LIMITED,DULIAJAN vs. DCIT/ ACIT, CIRCLE 1/DBR, DIBRUGARH

Appeal is allowed for statistical purposes

ITA 66/GTY/2025[2019-20]Status: DisposedITAT Guwahati16 Oct 2025AY 2019-20

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

Section 139(1)Section 139(5)Section 143(1)Section 250Section 438Section 43B

10. For that while filing Return of Income u/s 139(1) on dated 26.10.2019, a sum of Rs. 4,27,713 was disallowed u/s 43B as against disallowable Rs. 4,56,943 as above and further disallowance, if any, should have been Rs. 29,230 only. The facts were duly communicated to the Ld. CIT(A) while filing online submission

Showing 1–20 of 66 · Page 1 of 4

15
Section 43B14
Natural Justice9

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 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

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 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

29-May-2025 ORDER PER RAKESH MISHRA, ACCOUNTANT MEMBER: All these appeals filed by the assessee are against the separate orders of the Ld. Commissioner of Income Tax, Central NER, Guwahati [hereinafter referred to as “the Ld. CIT(A)”] passed u/s 250 of the Income I.T.A. Nos.: 110 to 118/GTY/2024 Assessment Years: 2014-15 to 2021-22 Greenwood Resorts Private

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

29. There was lot of controversy on the scope and interpretation of the first compartment of the section 153A, but now this controversy has been finally silenced by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited. Before adverting to the judgment of the Hon’ble Supreme Court, we deem it appropriate to make