BHABANI ROY,AGARTALA vs. INCOME TAX OFFICER, WARD-1, AGARTALA
In the result, the appeal of the assessee is allowed for statistical purposes
ITA 41/GTY/2022[2012-13]Status: DisposedITAT Guwahati14 Jun 2023AY 2012-13
Bench: Dr. Manish Borad & Shri Sonjoy Sarmai.T.A. No. 41/Gau/2022 Assessment Year: 2012-2013 Bhabani Roy,..........................................Appellant C/O. Rajesh Roy, B.K. Road, Palace Compound, East Agartala-799001, Tripura [Pan: Ahmpr0715L] -Vs.- Income Tax Officer,................................Respondent Ward-1, Agartala, Aayakar Bhawan, Mantribari Road, Agartala-799001, Tripura Appearances By: Shri Debaprasasd Majee, Fca, Appeared On Behalf Of The Assessee Shri Amit Kumar Pandey, Jcit, Appeared On Behalf Of The Revenue Date Of Concluding The Hearing : May 16, 2023 Date Of Pronouncing The Order : June 14, 2023 O R D E R
Section 139(1)Section 143(3)Section 80I
disallowance of Rs.15,62,285/- under chapter VIA (u/s. 80IE) of the Income Tax Act,
1961. The assessee is eligible for deduction under section 80IE of the Income Tax Act, 1961, special provisions in respect of certain undertakings in North Eastern States. The action of the ld. CIT(A) is illegal, unjustified, arbitrary and against the facts of the case