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25 results for “penalty u/s 271”+ Carry Forward of Lossesclear

Sorted by relevance

Mumbai463Delhi209Ahmedabad121Jaipur93Hyderabad75Raipur71Pune65Kolkata57Chandigarh53Rajkot46Chennai45Amritsar42Nagpur37Bangalore28Guwahati25Surat22Indore19Visakhapatnam16Cuttack11Lucknow7Allahabad3Jabalpur2Panaji2Ranchi2Jodhpur2Patna2Dehradun1

Key Topics

Section 153A84Section 13229Section 132(4)28Section 143(2)28Addition to Income19Section 25018Search & Seizure15Section 142(1)14Section 143(3)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE, SHILLONG, SHILLONG vs. MEGHALAYA POWER TRANSMISSION CORPORATION LIMITED, LUMJINGSHAI, SHILLONG

In the result, the appeal of the Revenue is allowed

ITA 308/GTY/2025[2016-17]Status: DisposedITAT Guwahati13 Mar 2026AY 2016-17
Section 139(4)Section 139(9)Section 143(3)Section 144Section 263Section 271(1)(c)Section 72Section 80Section 80I

carried forward loss, which is accordingly deleted.\n\nThe appeal is allowed.”\n\n5. After hearing the rival contentions and perusing the materials\navailable on record, we find that the penalty was imposed by the Id.\nAO u/s 271

Showing 1–20 of 25 · Page 1 of 2

7
Section 271(1)(c)6
Disallowance6
Depreciation5

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 119/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 121/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 122/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 123/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 180/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 182/GTY/2018[2010-11]Status: DisposedITAT Guwahati06 Feb 2025AY 2010-11

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 185/GTY/2018[2013-14]Status: DisposedITAT Guwahati06 Feb 2025AY 2013-14

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 186/GTY/2018[2014-15]Status: DisposedITAT Guwahati06 Feb 2025AY 2014-15

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 117/GTY/2018[2008-09]Status: DisposedITAT Guwahati06 Feb 2025AY 2008-09

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 184/GTY/2018[2012-13]Status: DisposedITAT Guwahati06 Feb 2025AY 2012-13

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 183/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

RAJARSHI MOTORS PVT. LTD.,AGARTALA vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 181/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 118/GTY/2018[2009-10]Status: DisposedITAT Guwahati06 Feb 2025AY 2009-10

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- AGARTALA , AGARTALA vs. RAJARSHI MOTORS PVT. LTD., AGARTALA

In the result, all the grounds of appeal raised by the Revenue in ITA Nos

ITA 120/GTY/2018[2011-12]Status: DisposedITAT Guwahati06 Feb 2025AY 2011-12

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita Nos.117 To 123/Gty/2018 िनधा"रण वष" / Assessment Years : 2008-09 To 2014-15 Dcit, Rajarshi Motors Pvt. Ltd., Circle Agartala A.A. Road, Chandrapur, Vs. Agartala, Tripura Pan : Aaccr8033P अपीलाथ" / Appellant ""यथ" / Respondent

For Appellant: Shri Sanjay Mody, FCAFor Respondent: Shri Kaushik Ray, JCIT
Section 132Section 132(4)Section 142(1)Section 143(2)Section 153A

loss account in the data taken from tally for difference financial year is given in the table below (enclosed as Annexure "A1" and as part of this assessment order) Tally data with path F.Y. Net profit Net profit Difference as per P&L as per A/c. audit report PS-15/Computer 2007-08 6349560 2142041 42,07,519 Position/tally/data/0007

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-IMPHAL, IMPHAL vs. SHRI LAISHRAM MANI SINGH, IMPHAL

In the result, appeal filed by the Revenue is partly allowed for statistical purposes

ITA 31/GTY/2021[2014-15]Status: DisposedITAT Guwahati23 Apr 2025AY 2014-15

Bench: The Ld. Ao. It Is Seen That The Ld. Cit(A) Had Access To More

Section 132Section 144Section 250Section 271(1)(c)Section 271A

u/s 250 of the Income Tax Act, 1961 (hereinafter “the Act”), passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter the Ld. CIT(A)”] vide order dated 29.08.2024 for AY 2018-19. 1.1 Through this appeal, the Ld. CIT(A) has deleted the impugned penalty on the basis of detailed finding given

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 80/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

loss of Rs.2,64,174/- for Assessment Year 2011-12. Case of the assessee was processed u/s 143(1) of the Act on 24/04/2012. Subsequently the case was reopened u/s 147 of the Act by issue notice u/s 148 of the Act on 23/03/2017, after the Assessing Officer received information from DDIT (Inv.) Unit 2(2), Guwahati (hereinafter

DCIT, CENTRAL CIRCLE-1, GUWAHATI vs. POTENCIAL VINCOM (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 81/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

loss of Rs.2,64,174/- for Assessment Year 2011-12. Case of the assessee was processed u/s 143(1) of the Act on 24/04/2012. Subsequently the case was reopened u/s 147 of the Act by issue notice u/s 148 of the Act on 23/03/2017, after the Assessing Officer received information from DDIT (Inv.) Unit 2(2), Guwahati (hereinafter

DCIT, CENTRAL CIRCLE-1, GUWAHATIU vs. MANOHAR MERCHANTS (P) LTD.,, KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 82/GTY/2023[2010-11]Status: DisposedITAT Guwahati01 Sept 2023AY 2010-11

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

loss of Rs.2,64,174/- for Assessment Year 2011-12. Case of the assessee was processed u/s 143(1) of the Act on 24/04/2012. Subsequently the case was reopened u/s 147 of the Act by issue notice u/s 148 of the Act on 23/03/2017, after the Assessing Officer received information from DDIT (Inv.) Unit 2(2), Guwahati (hereinafter

A.C.I.T., CIRCLE -1, GUWAHATI vs. M/S. SEEMA HOLDING PVT. LTD., KOLKATA

In the result, all the appeals filed by the revenue are dismissed and the cross objections by the assessee are allowed

ITA 83/GTY/2023[2011-12]Status: DisposedITAT Guwahati01 Sept 2023AY 2011-12

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 80/Gty/2023 Assessment Year: 2010-11 Deputy Commissioner Of Income M/S. Potential Vincom Tax, Circle-1, Guwahati Vs Private Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 22/Gty/2023 Assessment Year: 2010-11 M/S. Potential Vincom Private Deputy Commissioner Of Income Vs Tax, Central Circle-1, Guwahati Limited 5/1, 3Rd Floor Clive Row Kolkata - 700001 [Pan : Aaecp7667D] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

Section 250

loss of Rs.2,64,174/- for Assessment Year 2011-12. Case of the assessee was processed u/s 143(1) of the Act on 24/04/2012. Subsequently the case was reopened u/s 147 of the Act by issue notice u/s 148 of the Act on 23/03/2017, after the Assessing Officer received information from DDIT (Inv.) Unit 2(2), Guwahati (hereinafter