SHRI LAKSHMI RAM THAKURIA,GUWAHATI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, all appeals filed by the assessee (in ITA No

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

section 80-IE of the Income Tax Act, 1961. Therefore, assessee's claim of deduction u/s 80-IE of the Act amounting to Rs.87,60,893/- for its proprietary concern, namely, M/s Charu Innovation & Industries was disallowed

SHRI LAKSHMI RAM THAKURIA,GUWAHATI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, all appeals filed by the assessee (in ITA No

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

section 80-IE of the Income Tax Act, 1961. Therefore, assessee's claim of deduction u/s 80-IE of the Act amounting to Rs.87,60,893/- for its proprietary concern, namely, M/s Charu Innovation & Industries was disallowed

SHRI LAKSHMI RAM THAKURIA,GUWAHATI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, all appeals filed by the assessee (in ITA No

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

section 80-IE of the Income Tax Act, 1961. Therefore, assessee's claim of deduction u/s 80-IE of the Act amounting to Rs.87,60,893/- for its proprietary concern, namely, M/s Charu Innovation & Industries was disallowed

SHRI LAKSHMI RAM THAKURIA,GUWAHATI vs. DY. COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, all appeals filed by the assessee (in ITA No

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Shri Lakshmi Ram Thakuria Ito, Ward-3(2), Guwahati On Behalf Of Prop. M/S Charu Engineering Industries, Vs. Thakurias Novelty, Mother Teresa Road, Nrengi,Guwahati-26 (Appellant) .. ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P M/S Charu Engineering The Dy. Commissioner Of Income Tax, Circle-3, Industries Guwahati M/S Charu Innovation 7Th Aaykarbhawan, Floor, Department Industries, On Vs. G.S. Road, Guwahati- Behalf Of Prop. Shri Lakshmi 781005 Ram Thakuria, Thakurias Novelty, Mother Teresa Road, Narengi, Guwahati-26 .. (Appellant) ( Respondent) "थायीलेखासं./Pan No. Acbpt9469P The Dy. Commissioner O Income Tax Officer, On Behalf Of Prop. M/S Charu Circle-3, Guwahati, Engineering Industries, Aayakar Bhawan, 7Th Floor, Vs. Thakurias Novelty, Mother G.S. Road, Guwahti-781005 Teresa Road, Nrengi,Guwahati-26 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 (Appellant) .. (Respondent) Shri Lakshmiramthakuria The Income Tax Officer, Ward-3(2), Guwahati, Prop-Charu Engineering Aayakar Bhawan, Industries Thakuria Novelties, Vs. Christianbasti, Forest Gate, Guwahati, Pin- Pin-781005 (Assam) 781026 .. (Appellant) (Respondent)

section 80-IE of the Income Tax Act, 1961. Therefore, assessee's claim of deduction u/s 80-IE of the Act amounting to Rs.87,60,893/- for its proprietary concern, namely, M/s Charu Innovation & Industries was disallowed

ASSAM ROOFING LIMITED,GUWAHATI vs. INCOME TAX OFFICER, WARD-3(1), GUWAHATI

Appeal is allowed in above terms

Bench: Shri S.S.Godara & Dr. A.L. Sainiassessment Year :2014-15

disallowing the claim of deduction are as under:- a) The initial year for claiming such deduction u/s 80IE would have been the year when the ‘substantial expansion’ first took place and not assessment year when such claim was first made. b) The case of the assessee has been hit by the provisions of section 80IE

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

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

80,387/- (12). Disallowance of claim of deduction for 'Other Provisions'. Ground and Assessment Year Amount Ground No.(4) for the Assessment Year 2010-11; Rs.5,61,254/- 4. Now, we shall take above grounds, one by one. Common ground No.1 raised by the assessee is as follows: (1) Disallowance of claim of deduction under section

MUKAND POLY PRODUCTS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-4, GUWAHATI

In the result, the appeal of assessee is dismissed

section 80-IC or 801E. The impugned order is liable to be set aside and the learned CIT(A) may be directed to dispose of the appeal on merit after considering the relevant grounds, submissions and prayers. 2. For that, on the facts and in the circumstances, the learned Commissioner of Income Tax (Appeals), Guwahati-2, Guwahati

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

sections 80HH, 80-1 and 80-IA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"). Admissibility of benefit under the aforesaid provision depends upon the question as to whether bottling of LPG is an activity which amounts to "production" or "manufacturing" for the purposes of the aforesaid provisions of the Act. 2. The Assessing Officers

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. M/S. ASSAM AIR PRODUCTS (P) LTD, GUWAHATI

In the result, all the appeals filed by the Revenue are dismissed as per terms indicated above

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

sections 80HH, 80-1 and 80-IA of the Income-tax Act, 1961 (hereinafter referred to as the "Act"). Admissibility of benefit under the aforesaid provision depends upon the question as to whether bottling of LPG is an activity which amounts to "production" or "manufacturing" for the purposes of the aforesaid provisions of the Act. 2. The Assessing Officers