RAITANI ENGINEERING WORKS (P) LTD,GUWAHATI vs. JOINT COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI
Appeal is partly allowed in above terms
ITA 85/GTY/2014[2010-11]Status: DisposedITAT Guwahati06 Sept 2019AY 2010-11
Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2010-11 Raitani Engineering Works V/S. Jcut, Range-3, (P) Ltd., Railway Colony, Aayakar Bhawan, Pan Bazar, Guwahati- G.S. Road, Christan 781001 Basti, Guwahati- [Pan No.Aaacr 6691 K] 781005 .. अपीलाथ" /Appellant ""यथ"/Respondent Shri Somnath Ghosh, Advocate अपीलाथ" क" ओर से/By Assessee Shri Rabindro Singh, Jcit, Dr ""यथ" क" ओर से/By Respondent 02-07-2019 सुनवाई क" तार"ख/Date Of Hearing 06-09-2019 घोषणा क" तार"ख/Date Of Pronouncement आदेश /O R D E R Per Bench:- This Assessee’S Appeal For Assessment Year 2010-11 Arises Against The Commissioner Of Income Tax (Appeals)-Guwahati’S Order Dated 19.02.2014 Passed In Case No.Guwa-60/2013-14, Involving Proceedings U/S 143(3) Of The Income Tax Act, 1961; In Short ‘The Act’). Heard Both The Parties. The Assessee’S Detailed Paper Book Running Into 132 Pages Comprising Of Various Documents, The Assessing Officer’S Notice During Scrutiny, Cash Book Of Assessee’S Head Office, Computation, Financial Statements; Stands Perused.
Section 143(3)Section 145
disallowing various payments of Rs.8,02,64,780/- claimed as business expenditure. Both the learned lower authorities are of the
ITA No.85/Gau/2014 A.Y. 2010-11
Raitani Engineering Works (P) Ltd. vs. JCIT, Rg-3, Gau Page 2
view that the assessee could not prove by way of cogent evidence as to what manner it had made the impugned payment
