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

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

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

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

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

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

NUMALIGARH REFINERY LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 03, GUWAHATI vs. NUMALIGARH REFINERY LIMITED, GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. NUMALIGARH REFINERY LTD., GUWAHATI

In the result, appeals of the assessee in I

Bench: Shri S.S. Godara, Jm & Dr. A.L. Saini, Am Assessee`S Appeals

Disallowance of claim of deduction under section 80-IB(9) of the Income Tax Act, 1961 for the Motor Spirit New Industrial undertaking of the Assessee Company, commissioned on 25-07-2006. Ground and Assessment Year: Amount Ground No. 4. A.Y. 2007-08 Rs. 38,65,11,189/- Ground No. 3 A.Y. 2008-09 Rs. 172,37,79

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

79,78,604/-, ₹369,60,15,777, ₹1174,87,15,092/-, ₹1,149,57,71,017/-, ₹1572,02,31,395/-, ₹1626,49,31,357/- and 186,677,04,350/-; assessment year-wise respectively. 3. Learned representative(s) inform us very fairly that the Revenue’s four appeal(s) in assessment year(s) 2003-04 to 2006-07 arise against

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. M/S. BRAHMAPUTRA VALLEY FERTILIZER CORPORATION LIMITED, DIBRUGARH

In the result, both the appeal of revenue as well as Cross Objection of the assessee are dismissed

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 43B of the Act. 3. Whether on the facts and circumstances of the case, the Ld. CIT(A)was justified in deleting the disallowance of prior period adjustment when such prior period expenses is not allowable to an assessee following the mercantile system of accounting.” C.O. No. 01/Gau/2022 Brahmaputra Valley Fertilizer Corpn. Ltd., AY 2008-09 3. The issue

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given