DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - DIMAPUR , DIMAPUR vs. M/S. UDIPTA ENERGY & EQUIPMENT PVT. LTD., ASSAM
In the result, appeal of the Revenue is dismissed
ITA 45/GTY/2017[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14
Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं. /Ita No. 45/Gau/2017 (Ǔ""ȡ[""""[/ Assessment Year 2013-14) The Dy. Commissioner Of Income- M/S Udipta Energy & Equipment Tax, Circle, Dimapur, Nagaland Pvt. Ltd. Vs. C/O Phukan Nagar, Sivasagar, Assam-785640 (\ "Ȣ"ȡ"ȸ/ Assessee) (Ĥ×"ȡ"Ȣ- / Respondent) .. È"ȡ"Ȣलेखासं./Pan No. Aaacu5559K \ "Ȣ"ȡ"ȸ"Ȧओरसे/ Assessee By : Shri Rabindro Singh, Jcit Ĥ×""ȸ"Ȧओरसे/ Respondent By : Shri Uttam Kr. Borthakur, Advocate
For Appellant: Shri Rabindro Singh, JCITFor Respondent: Shri Uttam Kr. Borthakur, Advocate
Section 131Section 139(1)Section 153ASection 69C
57,595-1,25,000 suo moto disallowed by assessee).
5. Aggrieved by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A), who has deleted the addition made by the AO.
Aggrieved, by the order of the ld CIT(A), the Revenue is in appeal before us.
6. The learned
