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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

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

section 254 or section 251 which would indicate that the appellate authorities are confined to consider only the objections raised before it or allowed to be raised before it either by the assessee or by the Department, as the case may be. They can consider the entire proceedings to determine the tax liability of an assessee. In case

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

47,85,407 construction Disallowance of Labour Charges/ Salary Rs. 56,97,135 Disallowance of Store & Spare Rs. 38,63,007 Disallowance of Direct expenses Rs.1 2,03,411 Disallowance of Office expenses Rs. 1,24,771 Disallowance of Travel & Conveyance Rs. 5,63,980 Assessed income: Rs. 4,84,36,311 4. Aggrieved, the assessee preferred an appeal before

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

v. ITA No. 114/GTY/2024: A.Y. 2017-18: “1 For that the learned A.O. is not justified in making disallowance of Capital Expenditure of Rs. 17,49,055/- and charging the same to taxable income even when no expenditure was claimed. 2 For that the learned A.O. is not justified in disallowing Depreciation of Rs. 1,74,905/- after rejecting