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
74,220/-. The AO noticed that during the post search proceedings, a seized document marked as PS-22 (Pg. No. 9 to 20) showing Business
Promotional expenses of Udipta Energy Equipment Pvt. Ltd, reflected an amount of Rs. 18,57,595/-, was not for the purpose of business. AO noted that Statement of Dhandev Mahanta (A/R of M/s UEEPL