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9 results for “house property”+ Section 58clear

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Key Topics

Addition to Income9Section 143(3)6Depreciation6Section 2505Section 44A5Disallowance5Section 153C4Section 153A3Section 69C3

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

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

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

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 38. The present appeals concern AYs 2002-03, 2005-06 and 2006-07, on the date of the search the said assessments already stood completed. Since no incriminating material was unearthed during the search, no additions

Section 682
Section 1442

SYED IZAZUL HAQUE,GUWAHATI` vs. INCOME TAX OFFICER, WARD-3(4), GUWAHATI

In the result, the appeal of the assesseeis allowed

ITA 284/GTY/2019[2014-15]Status: DisposedITAT Guwahati26 Aug 2025AY 2014-15

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm Ito, Ward 3(4), Guwahati Syed Izazul Haque Aaykar Bhavan, G.S Road, House No.21, Near Darandamaszid, Panjabari Road, Christian Basti, Guwahati Vs. Guwahati-781037, Assam Pin-781005, Assam (Appellant) (Respondent) Pan No. Aedph2934M Assessee By : Shri Somnath Ghosh, Ar Revenue By : Shri Kausik Ray, Dr Date Of Hearing: 10.07.2025 Date Of Pronouncement: 26.08.2025

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Kausik Ray, DR
Section 115Section 142(2)Section 144

House No.21, Near DarandaMaszid, panjabari Road, Christian Basti, Guwahati Vs. Guwahati-781037, Assam PIN-781005, Assam (Appellant) (Respondent) PAN No. AEDPH2934M Assessee by : Shri Somnath Ghosh, AR Revenue by : Shri Kausik Ray, DR Date of hearing: 10.07.2025 Date of pronouncement: 26.08.2025 O R D E R Per Rajesh Kumar, AM: This appeal preferred by the assessee against the order

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

section 69C relates to the source of the expenditure which is M/s Udipta Energy & Equipment Pvt. Ltd. unexplained, and that it is a deeming provision and not about whether the expenditure incurred relates to business or not. We note that the Expenditure of Rs. 17,32,595/- on account of business are either made by cash or cheque which

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding

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

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his 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

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding

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

ITA 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding

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

ITA 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

58. Ld. CIT(A), after considering the submissions filed by both the sides, the various provisions of the Income-tax Act, 1961 and the relevant case-laws on the impugned subject, passed an elaborate Order u/s 250 of the Act dated 27.07.2022 running into 1017 pages allowing the deduction claimed u/s.80IA of the Act and the crux of his finding

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

House No. 31, Shiva Niwas, 1stByelane, Ajanta Path, Survey, Beltala, Guwahati-781028. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOGPS 3670 G (Assessee) .. (Revenue) Assesseeby : Shri Sandip Sengupta, JCIT DR Respondent by : Shri B. L. Purohit FCA & Shri Subash Purohit, FCA सुनवाईक"तार"ख/ Date of Hearing : 15/05/2019 घोषणाक"तार"ख/Date of Pronouncement : 02/08/2019 आदेश