Search: disallowance

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Section 6844 Section 25028 Section 14828 Addition to Income28 Section 153C27 Disallowance18 Depreciation15 Section 40A(3)11 Section 143(3)9 Section 36

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 102/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 Aug 2023AY 2017-18

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Bleassessment Year: 2017-18 Jyoti Prakash Das Dcit, Circle-3, Guwahati Kumud Enclave, Nawaram Vs. Kakati Path, Rehabari, Guwahati-781008. Pan: Ajipd 5193 Q (Appellant) (Respondent) Present For: Appellant By : Shri Ramesh Goenka, Advocate Respondent By : Shri Arun Bhowmick, Jcit Date Of Hearing : 31.08.2023 Date Of Pronouncement : 31.08.2023 O R D E R Per Sonjoy Sarma, Jm: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 07.02.2020 Of Ld. Cit(A), Guwahati-2 Passed U/S 250 Of The Income Tax Act [Hereinafter Referred To As The ‘Act’]. The Assessee Has Raised The Following Grounds Of Appeal: “1(A). That Neither The Learned Assessing Officer Was Justified In Making Disallowance Of Rs. 1,43,73,603/- On Account Of Proportionate Direct Expenses & Adding The Same In The Closing Stock Of The Appellant Nor The Learned Cit(A) Was Justified In Confirming The Aforesaid Disallowance/Addition.

For Appellant: Shri Ramesh Goenka, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT

Section 143(2)Section 250Section 40A(3)Section 69C

Showing 1–20 of 29 · Page 1 of 2

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

JYOTI PRAKASH DAS,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

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

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

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

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

GWASINLO KATH RENGMA,DIMAPUR, NAGALAND vs. INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. SHRI PARAN JYOTI SAIKIA, GUWAHATI

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI