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

iii)For that on the facts and circumstances of the case as well as on the points of law the Assessing Officer erred in deciding that The Tripura State Co-operative Bank is not being a Co-op Society and therefore not allowed deduction u/s 80P(2)(d) on the interest income earned by the assessee. 3. Brief facts