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
ITA 89/GTY/2016[2010-11]Status: DisposedITAT Guwahati13 Sept 2019AY 2010-11
Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals
For Appellant: Shri Jayanta Dutta, ARFor Respondent: Shri Sanjay Sarma, DR
Section 80
iii) of the Act, for the assessment years 2008-09, 2009-10 and 2010-11. 20. Common ground No.3 raised by the assessee is as follows:
“(3). Disallowance of claim of expenses under the head 'Prior Period Exp.'
Ground and Assessment Year
Amount
Ground No.(1) for the Assessment Year 2007- 08;
Rs.2,36,95,427/-
Ground No.(1
