DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - AGARTALA , AGARTALA vs. SHRI SUBHAJIT PAUL, AGARTALA

In the result, cross-objection nos

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.116/Gau/2018 ("नधा"रणवष" / Assessment Year:2014-15)

reassessment in cases where search has been conducted. Thus, the legislature wanted the assessments/reassessments of search and seizure cases should be made with the prior approval of superior authorities which also means that the superior authorities should apply their minds on the materials on the basis of which the officer is making the assessment and after due application of mind

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

reassessments shall respectively be increased by three months. The existing period and the new extended period for completion of pending proceedings and subsequent proceedings under these provisions is given below: Limitation of time Proceedings under section Current time allowed Proposed Period 143 21 months from the end of the A. Y. 24 months (others, omitted) These amendments will take effect

SHRI BIMAL PAUL,SILCHAR vs. INCOME TAX OFFICER, WARD-1, SILCHAR

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

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2010-11 & Assessment Year: 2011-12

reassessments shall respectively be increased by three months. The existing period and the new extended period for completion of pending proceedings and subsequent proceedings under these provisions is given below: Limitation of time Proceedings under section Current time allowed Proposed Period 143 21 months from the end of the A. Y. 24 months (others, omitted) These amendments will take effect

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STATE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER, (EXEMPTION) WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

STAE HEALTH SOCIETY ASSAM,GUWAHATI vs. INCOME TAX OFFICER (EXEMPTION), WARD-2(3), GUWAHATI

In the result, the appeals of the assessee are treated as partly allowed for statistical purposes

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Girish Agrawal

120, 121, 122, 123 & 124/GAU/2020 Assessment Years: 2012-2013 to 2017-2018 State Health Society Assam,.................... Appellant Saikia Commercial Complex, Sreenagar Path, G.S. Road, Dispur, Guwahati-781005, Assam [PAN:AARAS3018A] -Vs.- Income Tax Officer (Exemption),..............Respondent Ward-2(3), Guwahati, Aayakar Bhawan, G.S. Road, Christian Basti, Dispur, Guwahati-781005, Assam Appearances by: Shri J.P. Gupta, FCA, appeared on behalf

JANARDAN MISRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

Bench: Shri S.S.Godara & Dr. A.L.Saini

120 ITR in this respect, more particularly the following paragraph from the judgment at pages 18-19 of the Reports: ‘The expression “finding” and “direction” are limited in meaning. A finding given in an appeal, revision or reference arising out of an assessment must be a finding necessary for the disposal of the ITA No.260-261/Kol/2018 A.Ys