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Addition to Income34 Section 143(3)23 Section 8020 Section 6817 Section 25015 Section 139(1)15 Section 69A14 Section 153C13 House Property13 Section 147

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate

Section 143Section 22

house property income should be assessed under the heard of “income from house property” instead of “income

Showing 1–20 of 56 · Page 1 of 3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

RANEE NARAH ,GUWAHATI vs. ACIT CIR -2 GUWAHATI, GUWAHATI

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

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

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. SHRI SANJAY GOSWAMI, GUWAHATI

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. SHRI RATAN SHARMA , GUWAHATI

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. SHRI RATAN SHARMA , GUWAHATI

SHRI RATAN SHARMA ,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI

AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. BATH AND SANITARY, GUWAHATI

SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. SMT. INDU RANI JHA, SHILLONG

DIGANTA DEKA,GUWAHATI vs. PRINCIPAL COMMISSIONER OF INCOME TAX, GUWAHATI-1, GUWAHATI

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