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

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

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

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

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

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 ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

251 r.w.s. 154 of the Income Tax Act, 1961; in short as ‘the Act’; respectively. Heard Shri Sanjay Sarma, Senior Standing Counsel, Shri H.B. Mahanta, Principal CIT,Dibrugarh and Mrs. Rinnee Sherpa, ACIT present (incumbent Assessing Officer) representing the department and S/Shri Gaurav Jain and Deepesh Jain appearing for the assessee. 2. It transpires at the outset from a combined

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

251(2). 3. For that the Ld. CIT(A) is not justified in issuing directions.” 3. The issue raised in ground no. 1 is against the part confirmation of addition of Rs.29,08,124/- by Ld. CIT(A) out of total addition made by the AO of Rs.43,53,053/-. The facts in brief are that assessee filed return