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116 results for “disallowance”+ Section 250(6)clear

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Key Topics

Section 250109Addition to Income84Section 80I68Section 143(3)64Disallowance59Section 36(1)(va)51Section 6844Section 43B37Section 153C37Deduction

INCOME TAX OFFICER WARD-4(2), GUWAHATI vs. M/S. KISHLAY FOOD (P) LTD, GUWAHATI

In the result, the appeal is allowed

ITA 232/GTY/2018[2010-11]Status: DisposedITAT Guwahati13 Dec 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L.Sainiassessment Year :2011-12

Section 143(3)Section 14ASection 250(6)Section 43BSection 80Section 80ISection 80l

Section 250(6) of the Income Tax Act, 1961: i) Ground No. 1 This ground of appeal being general in nature, require no adjudication. X X X iii) Ground Nos.3 and 4 The above grounds of appeal are directed against denying the allowability of Excise refund, VAT remission, subsidies and disallowance

Showing 1–20 of 116 · Page 1 of 6

37
Section 143(1)35
Depreciation14

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

ITA 99/GTY/2000[1993-94]Status: DisposedITAT Guwahati20 Dec 2022AY 1993-94

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

For Appellant: Smt. Harshita Jain on behalf of NituFor Respondent: Shri N.T. Sherpa, JCIT, D/R
Section 143(3)Section 250Section 80G

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 1993-94. I.T.A. No. 99/Gau/2000 Assessment Year: 1993-94 M/s. Brooke Bond India Limited (successors in-interest to Doom Dooma India Ltd.) C.O. No. 08/Gau/2000 Assessment Year: 1993-94 M/s. Brooke Bond India Limited (successors in-interest to Doom Dooma India Ltd.) 2 2. On receipt

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 22.11.2019 arising out of the assessment orders framed u/s 153A/153D/143(3) of the Act dated 28.12.2018. 2. The Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 22.11.2019 arising out of the assessment orders framed u/s 153A/153D/143(3) of the Act dated 28.12.2018. 2. The Revenue

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

disallowance made u/s 80-IE of the Income Tax Act, 1961 when as per sub-section 6 of section 801E of IT Act 1961 read with sub- section 7 of section 80-IA, it is mandatory to furnish form 10CCB before the specified date which is 15/02/2022 in the instant case. 5. On the facts and circumstances of the case

PAWAN COMMUNICATIONS PRIVATE LIMITED,GUWAHATI ASSAM vs. DCIT, CENTRAL CIRCLE-2, GUWAHATI

Appeal of the assessee is allowed

ITA 283/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

Bench: the learned Income Tax Appellate Tribunal [ITAT for short hereafter] expired on 17.05.2024. There is therefore a delay of about 211 (two hundred eleven) days or more till date in submitting the appeal before the said learned Tribunal.

Section 132Section 143(3)Section 144Section 147Section 250Section 253Section 36(1)(va)

Section 250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)”], dated 18.03.2024. I.T.A. No. 283/GTY/2024 Pawan Communications Private Limited 2.1 In this case, the points of contention involve several items of addition/disallowance which have been briefly summarized by the Ld. AR as under

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 102/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Jyoti Prakash Das Dcit, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. Pan: Ajipd 5193 Q (Appellant) (Respondent) Present For: Appellant By : Shri Ramesh Goenka, Advocate Respondent By : Shri Arun Bhowmick, Jcit Date Of Hearing : 31.08.2023 Date Of Pronouncement : 31.08.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2020 Of Ld. Cit(A), Guwahati-2 Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee Has Raised The Following Grounds Of Appeal: “1(A). That Neither The Learned Assessing Officer Was Justified In Making Disallowance Of Rs. 1,43,73,603/- On Account Of Proportionate Direct Expenses & Adding The Same In The Closing Stock Of The Appellant Nor The Learned Cit(A) Was Justified In Confirming The Aforesaid Disallowance/Addition.

For Appellant: Shri Ramesh Goenka, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT
Section 143(2)Section 250Section 40A(3)Section 69C

250 of the Income Tax Act [hereinafter referred to as the ‘Act’]. The assessee has raised the following grounds of appeal: “1(a). That neither the learned assessing officer was justified in making disallowance of Rs. 1,43,73,603/- on account of proportionate direct expenses and adding the same in the closing stock of the appellant nor the learned

TRIDENT INFRAPROJECTS PRIVATE LIMITED,GUWAHATI vs. THE INCOME TAX OFFICER, WARD - 1(2), GUWAHATI

The appeal is allowed for statistical purposes

ITA 254/GTY/2024[2018-19]Status: DisposedITAT Guwahati06 Aug 2025AY 2018-19

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

Section 10(26)Section 194CSection 194C(6)Section 250Section 40Section 69C

250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 27.09.2024. 1.1 In this case, the primary challenge is on two sets of additions made by the Ld. AO as under: (a) Rs. 58,02,792/- made under Section

M/S. J.C. CONSTRUCTION (P) LTD.,NORTH LAKHIMPUR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-TEZPUR, TEZPUR

In the result, the stay application filed by the assessee is dismissed while the appeal filed by the assessee is treated as allowed for statistical purpose

ITA 314/GTY/2018[2014-15]Status: DisposedITAT Guwahati08 Mar 2019AY 2014-15

Bench: Shri P.M. Jagtap & Shri S.S. Viswanethra Ravi, Jm] Assessment Year: 2014-15 M/S. J.C. Construction Pvt. Ltd.................................………………………………………….Appellant D.K. Road, North Lakhimpur -787 001, (Assam) [Pan : Aabct 3063 A] Dcit, Circle, Tezpur………………………………………………..........................................Respondent Aayakar Bhawan, Ex-Police Line, Tezpur, Assam – 784 001. S.A. No. 10/Gau/2018 (Arising Out Of Ita No. 314/Gau/2018) Assessment Year: 2014-15 M/S. J.C. Construction Pvt. Ltd.................................………………………………………..Appellant D.K. Road, North Lakhimpur -787 001, (Assam) [Pan : Aabct 3063 A] Dcit, Circle, Tezpur………………………………………………........................................Respondent Aayakar Bhawan, Ex-Police Line, Tezpur, Assam – 784 001. Appearances By: Shri Deva Raj Sahu, Advocate Appearing On Behalf Of The Assessee. Shri Pradip Sengupta, Jcit, Sr. Dr Appearing On Behalf Of The Revenue. Date Of Concluding The Hearing : March 08, 2019 Date Of Pronouncing The Order : March 08, 2019 O R D E R Per P.M. Jagtapat The Time Of Hearing Of Stay Application Filed By The Assessee In This Case Being S.A. No. 10/Gau/2018, The Learned Representatives Of Both The Sides Have Agreed That The Corresponding Appeal Of The Assessee Being Ita

Section 143(3)Section 250Section 40A(3)

disallowance of sundry creditors of Rs. 7,04,174/-. 3. Against the order passed by the AO u/s 143(3), an appeal was preferred by the assessee before the Ld. CIT(A) and since there was no satisfactory compliance on the part of the assessee to the notices issued by him fixing the said appeal for hearing from time

PLASCOM INDUSTRIES LLP,KOLKATA vs. THE INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, appeal of the assessee is allowed

ITA 280/GTY/2025[2023-24]Status: DisposedITAT Guwahati02 Mar 2026AY 2023-24

Bench: SHRI GEORGE MATHAN, JUDICIAL MEMBER SHRI LAXMI PRASAD SAHU (Accountant Member)

For Appellant: S.M. Surana, AdvocateFor Respondent: Sanjay Jha, JCIT
Section 133(6)Section 142(1)Section 250Section 801ESection 801E(3)Section 801E(4)Section 801E(5)Section 801E(6)Section 80I

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] dated 22.07.2025, DIN & order No. ITBA/NFAC/S/250/2025-26/ 1078777515(1) as per the grounds raised by the assessee after going through the grounds, the substantive grievance raised by the assessee is the deduction

VISHASH AGARWAL,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH

In the result, the appeal of the assessee stand dismissed

ITA 39/GTY/2021[2018-19]Status: DisposedITAT Guwahati20 Sept 2023AY 2018-19

Bench: Shri Sanjay Garg & Dr. Manish Boradi.T.A. No.39/Gty/2021 Assessment Year: 2018-19 Vishesh Agarwal…………………..……....….........…..........….…… Appellant C/O Assam Pushpak Travel Agency, Makum Road, Tinsukia, Assam – 786170. [Pan: Aghpa7072R] Vs. Acit, Circle-1, Dibrugarh……………..….…..…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri Soumendu Sekhar Das, Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : September 20, 2023 Date Of Pronouncing The Order : September 20, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 17.03.2020 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole Issue Involved In These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole issue involved in these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after the due date

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 6/GTY/2022[2019-20]Status: DisposedITAT Guwahati05 Jun 2023AY 2019-20

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole and common issue involved in both the appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

HEMENDRA NATH DEKA,GUWAHATI vs. ASSISTANT COMMISSIONER OF INCOME TAX, CPC, BENGALURU

In the result, both the captioned appeals of the assessee stand dismissed

ITA 5/GTY/2022[2018-19]Status: DisposedITAT Guwahati05 Jun 2023AY 2018-19

Bench: Shri Sanjay Garg & Shri Girish Agrawali.T.A. Nos.5&6/Gau/2022 Assessment Years: 2018-19 & 2019-20 Hemendra Nath Deka…………....…………....….........…..........….…… Appellant House No.6, Dolphin Security & Advertising, Kamakhya Temple Road, Kamakhya Gate, Guwahati-781009, Kamrup, Assam. [Pan: Ajupd3564F] Vs. Acit, Cpc, Bengaluru (Ito, Ward-1(2), Guwahati)…...…..…..…..... Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N. T. Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 05, 2023 Date Of Pronouncing The Order : June 05, 2023 आदेश / Order संजय गग", "या"यक सद"य "वारा / Per Sanjay Garg: The Captioned Appeals Have Been Preferred By The Assessee Against The Separate Orders Both Dated 09.12.2021 Of The National Faceless Appeal Centre [Hereinafter Referred To As ‘Cit(A)’] Passed U/S 250 Of The Income Tax Act (Hereinafter Referred To As The ‘Act’). 2. The Sole & Common Issue Involved In Both The Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act (hereinafter referred to as the ‘Act’). 2. The sole and common issue involved in both the appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 14/GTY/2023[2020-21]Status: DisposedITAT Guwahati22 Aug 2023AY 2020-21

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 13/GTY/2023[2019-20]Status: DisposedITAT Guwahati22 Aug 2023AY 2019-20

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

M/S. ADD CONSTRUCTION,GUWAHATI vs. ACIT, CIRCLE -1, GUWAHATI

In the result, all the captioned appeals of the assessee are dismissed

ITA 12/GTY/2023[2018-19]Status: DisposedITAT Guwahati22 Aug 2023AY 2018-19

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. Nos.12,13&14/Gau/2023 Assessment Years: 2018-19 To 2020-21 M/S Add Construction….…........…..…………....................……….……Appellant C/O Rahul Raj Jain & Co., H.No.15, 1St Floor, Bye Lane-2, Shaktigarh Path, Bhangagarh, G.S. Road, Assam-781005. [Pan: Aaifa2627H] Vs. Acit, Circle-1, Guwahati ……….…............…….......................…..…..Respondent Appearances By: None Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : June 26, 2023 Date Of Pronouncing The Order : August 22, 2023 Order Per Manish Borad: All These Appeals Filed By The Same Assessee Pertaining To The Assessment Years 2018-19 To 2020-21 Are Directed Against The Order Of The National Faceless Appeal Centre [In Short Ld. “Cit(A)”] All Dated 31.01.2023 Passed U/S 250 Of The Income Tax Act 1961 (Hereinafter Referred To As The ‘Act’). 2. The Common Issue Involved In All These Appeals Is Relating To The Disallowance Made By The Assessing Officer/Central Processing Centre (Cpc) U/S 36(1)(Va) R.W.S. 2(24)(X) Of The Act On Account Of Delayed Deposit Of Employees’ Contribution To Pf/Esi I.E. After The Due Date As Provided Under The Respective Welfare Enactments.

Section 143(1)Section 143(1)(a)Section 250Section 36(1)(va)Section 43B

250 of the Income Tax Act 1961 (hereinafter referred to as the ‘Act’). 2. The common issue involved in all these appeals is relating to the disallowance made by the Assessing Officer/Central Processing Centre (CPC) u/s 36(1)(va) r.w.s. 2(24)(x) of the Act on account of delayed deposit of employees’ contribution to PF/ESI i.e. after

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

6 Bengaluru for Assessment year under reference is bad in law as well as in facts. 7. That the impugned order passed u/s 250 by Ld. CTT(A)/ADDL/JCIT(A): Noida for Assessment year under reference is also bad in law as well as in facts as far as allowability of Bonus paid Rs. 1,10,43,057 is concerned

MEGHALAYA ENERGY CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 363/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

6. The first issue for our consideration raised by the assessee in ground no. 1 relates to disallowance of purchase related expenses of Rs. 1,44,242/-. We notice that the assessee is a company engaged in power transmission and hundred percent holding is with Meghalaya Energy Corporation Ltd. and its nominees. Loss of Rs. 2,98,51,729/- declared

MEGHALAYA POWER DISTRIBUTION CORPORATION LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 362/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

6. The first issue for our consideration raised by the assessee in ground no. 1 relates to disallowance of purchase related expenses of Rs. 1,44,242/-. We notice that the assessee is a company engaged in power transmission and hundred percent holding is with Meghalaya Energy Corporation Ltd. and its nominees. Loss of Rs. 2,98,51,729/- declared

MEGHALAYA ENERGY CORPORATION LIMITED, (GPF TRUST),SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal filed by the assessee in ITA No

ITA 364/GTY/2019[2016-17]Status: DisposedITAT Guwahati28 Feb 2023AY 2016-17

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 40

6. The first issue for our consideration raised by the assessee in ground no. 1 relates to disallowance of purchase related expenses of Rs. 1,44,242/-. We notice that the assessee is a company engaged in power transmission and hundred percent holding is with Meghalaya Energy Corporation Ltd. and its nominees. Loss of Rs. 2,98,51,729/- declared