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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

In the result, appeals of the assessee in I

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

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

In the result, appeals of the assessee in I

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

3(c) of the Paper book for the Assessment Year 2009-10) and the ld AO failed to consider the same in the assessment order, the ld CIT(A) should have considered the matter on merits. It is well settled the ld CIT(A) has a plenary power to consider the issue in merits. Numaligarh Refinery Limited We note that

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. ASSAM POWER DISTRIBUTION COMPANY LIMITED, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed and the Cross Objection filed by the assessee is partly allowed

Bench: Sri Manish Borad & Sri Sonjoy Sarma

Section 194A of the Act. The assessee failed to file any details and, therefore, ld. AO made the alleged disallowance. When the matter travelled to ld. CIT(A) the assessee filed details stating that only the interest sum of Rs. 48,60,850/- is subject to deduction of tax at source and the assessee company has paid