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159 results for “disallowance”+ Section 4clear

Sorted by relevance

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Key Topics

Section 36(1)(va)75Section 143(1)72Addition to Income63Section 25057Disallowance47Section 143(3)45Section 43B26Section 153A26Section 80I24

GOMATI CO-OPERATIVE MILK PRODUCERS UNION LIMITED,AGARTALA vs. ACIT-NATIONAL-E-ASSEMENT CENTRE, NEW DELHI

ITA 136/GTY/2023[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Kishor Jain, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 143(3)Section 250Section 5Section 56Section 80PSection 80P(2)(d)Section 80P(4)

disallowed by the ld. AO by treating it as income from other sources u/s 56 of the Act. Aggrieved, the assessee filed 1st appeal before the ld. CIT(A). The ld. CIT(A) 4. vide order dated 27.03.2023 dismissed the appeal of the assessee. 5. Aggrieved, the assessee filed the present appeal before the Tribunal. 6. Heard the representatives

Showing 1–20 of 159 · Page 1 of 8

...
Deduction24
Section 6823
Natural Justice10

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

section and is not as a result of any incriminating documents found in course of the search which would warrant such disallowance. (ii) Only other addition in the assessment is the sum of Rs. 4

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

section and is not as a result of any incriminating documents found in course of the search which would warrant such disallowance. (ii) Only other addition in the assessment is the sum of Rs. 4

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

Section 36 and the Judgement delivered by the (a) Hon'ble 4 ITAT Pune Bench 'B' between Sharp Aluminium vs ACIT (2024) 162 taxmann.com 74 (Pune-Trib) and further judgement of (b) Hon'ble Delhi High Court in CIT, Central-II, New Delhi vs Narendra Anand (2011) 198 taxmann.com 51 Delhi endorses our said view. 5. For that other ground

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

4) For that in the facts and circumstances of the case theadditions/disallowances made u/s 153A of the IT Act 1961 was beyond the scope of the said section and hence bad in law and hence the order be quashed and/or the addition/ disallowances

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

4 : The Appellant contended that the AO was not justified in disallowing cash payments to labourers. It is observed from the record that the cash payments above Rs. 20,000/- were made under the head ‘Repairs & maintenance’ in contravention of Section

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

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

section 142, such return shall be processed in the following manner, namely:- (a) The total income or loss shall be computed after making the following adjustments, namely:- (iv) disallowance of expenditure (or increase in income) indicated in the audit report but not taken into account in computing the total income in the return.” 4

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

section 142, such return shall be processed in the following manner, namely:- (a) The total income or loss shall be computed after making the following adjustments, namely:- (iv) disallowance of expenditure (or increase in income) indicated in the audit report but not taken into account in computing the total income in the return.” 4

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

section 142, such return shall be processed in the following manner, namely:- (a) The total income or loss shall be computed after making the following adjustments, namely:- (iv) disallowance of expenditure (or increase in income) indicated in the audit report but not taken into account in computing the total income in the return.” 4