M/S. BRAHMAPUTRA CRACKER & POLYMER LTD. ,DIBRUGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH

In the result, all the appeals of the revenue are dismissed and all the appeals of the assessee are allowed

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

deductions which is otherwise entitled for the assessee. Hence respectfully following these principles and the judicial precedents relied upon we hold that the interest income on deposits earned in the sum of Rs. 1,18,85,987/- for the Asst Year 2009-10 (raised by way of additional ground) out of equity funds, shall have to be treated only

CARBON SPECIALITIES LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI

In the result, the appeal of the assessee is partly allowed

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarmaassessment Year: 2009-10 Carbon Specialities Limited Dcit, Circle-2, Guwahati 53/10, Naya Ganj, Kanpur, Vs. Uttar Pradesh-208001. Pan: Aaacc 7924 J (Appellant) (Respondent) Present For: Appellant By : Shri S.P. Bhati, Fca Respondent By : Shri P.S. Thuingaleng, Acit. Date Of Hearing : 27.04.2023 Date Of Pronouncement :.. 28.04.2022 O R D E R Per Rajesh Kumar: The Present Appeal Has Been Preferred By The Assessee Against The Order Dated 28.02.2020 Passed By The Ld. Commissioner Of Income Tax (Appeals) -2, Guwahati [Hereinafter Referred To As The Cit(A)] Relevant To Ay 2009-10. 2. The Only Issue Raised By The Assessee Is Against The Confirmation Of Disallowance Of Rs. 8,44,556/- By Ld. Cit(A) As Made By The Ao U/S 14A Of The Act Relating To Earning Of Exempt Income.

deduction from the house property income whereas Rs. 4,000/- was added by the AO to the income of the assessee

INCOME TAX OFFICER, WARD-2, SHILLONG vs. SATINDER SINGH DHARIWAL, KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

House Property Rs. (-)88,200/- Gross total Income Rs. 4,79,070/- Deduction under Chapter VIA Rs. 1,50,000/- Total

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

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

deduction u/s 80-IE of the Act, Decisions of Hon'ble Special Bench in case of Sapphire Garments (supra), Hon'ble Kolkata Tribunal in case of Mount Distilleries Ltd.(supra) & decision of Hon'ble Kolkata High Court in case of Shelcom Properties are squarely applicable in assessee's case. Ground

L.K. TEA COMPANY PRIVATE LIMITED,DIBRUGARH vs. INCOME TAX OFFICER, WARD-2(1), DIBRUGARH

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

deduction u/s 80-IE of the Act, Decisions of Hon'ble Special Bench in case of Sapphire Garments (supra), Hon'ble Kolkata Tribunal in case of Mount Distilleries Ltd.(supra) & decision of Hon'ble Kolkata High Court in case of Shelcom Properties are squarely applicable in assessee's case. Ground

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA vs. M/S. BROOKE BOND INDIA LIMITED, MUMBAI

In the result, appeal of the revenue and the cross-objection of the assessee are dismissed

Bench: Shri Rajpal Yadav, Hon’Ble & Dr. Manish Borad, Hon’Ble]

house. Rather, it is with respect to transit flats given to the employees on transfers. The manufacturing activities of the assesse are such a place where it is difficult to find out any space to stay. The employees have to stay in the gardens where certain space is mandatory for the assessee to maintain. After considering the finding

ASSISTANT 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

deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were filed

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

deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were filed

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

deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were filed

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

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

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

deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were filed

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

deducted in respect of the Contract Revenue received by the Assessee, the Assessee could not be treated Page 47 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. as a “Works Contractor”. Detailed explanations in this regard were filed

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

property being land or building or both, shares and securities, loans and advances, deposits in bank account. 13. From a reading of the aforesaid fourth proviso to Section 153A of the Act, it can be seen that the expression used by the Parliament, while enlarging the power of the AO to extend the jurisdiction u/s. 153A/153C of the Act from

M/S. EVEREST INFRA ENERGY LTD.,NAHARLAGUN vs. JOINT COMMISSIONER OF INCOME TAX, RANGE - TEZPUR, TEZPUR

In the result, appeal of the assessee is dismissed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 187/Gty/2018 Assessment Year: 2012-13 M/S. Everest Infra Energy Limited Joint Commissioner Of Income A- Sector, Vs Tax, Tezpur C/O Everest Engineering House Naharlagun - 791110 Pan : Aabce7178B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri Purushotam Gaggar, Fca Revenue By : Shri P.S. Thuingaleng, Acit सुनवाई क" तारीख/Date Of Hearing : 26/07/2022 घोषणा क" तारीख /Date Of Pronouncement: 27/09/2022 आदेश/O R D E R Per Dr. Manish Borad, Am : The Present Appeal Is Directed At The Instance Of The Assessee Against The Order Of The Learned Commissioner Of Income Tax (Appeals) - 1, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 27/04/2019, Passed U/S 250 Of The Income Tax Act, 1961 (“The Act’), For Assessment Year 2012-13. 2. Brief Facts Of The Case Are That The Assessee Is A Limited Company Engaged In Construction & Installation Work. Loss Of Rs.20,84,81,814/- Declared In The Return Of Income Filed For The Assessment Year 2012-13. After The Case Being Selected For Scrutiny Under Cass & Serving Notice U/S 143(2) & 142(1) Of The Act, Various Details Were Called For & After Considering The Submissions Of The Assessee, The Ld. Assessing Officer Assessed Loss Income At Rs.13,68,94,750/- After Making Certain Disallowances/Additions. The Assessee Challenged The Addition Before The Ld. Cit(A) & Partly Succeeded & Now The Assessee Is In Appeal Before The Tribunal Raising The Sole Issue Challenging The Ld. Cit(A)’S Finding Confirming The Addition

House Naharlagun - 791110 PAN : AABCE7178B अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee by : Shri Purushotam Gaggar, FCA Revenue by : Shri P.S. Thuingaleng, ACIT सुनवाई क" तारीख/Date of Hearing : 26/07/2022 घोषणा क" तारीख /Date of Pronouncement: 27/09/2022 आदेश/O R D E R PER DR. MANISH BORAD, AM : The present appeal is directed at the instance of the assessee against the order