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
1) on dated 26.10.2019, a sum of Rs. 4,27,713 was disallowed u/s 43B as against disallowable Rs. 4,56,943 as above and further disallowance, if any, should have been Rs. 29,230 only. The facts were duly communicated to the Ld. CIT(A) while filing online submission on dated 07.01.2025 which should have been considered