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

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

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 is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

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

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 is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

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

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 is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

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

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 is summarized as under: “(i) That, in respect of an assessment year whose proceedings had abated, a Return of Income filed in compliance to the Notice issued u/s 153A of the Act, substitutes the prior/earlier

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

147, 153A, 153C, etc. Further, these time limits get extended if a reference is made under section 92CA to the Transfer Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year

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

147, 153A, 153C, etc. Further, these time limits get extended if a reference is made under section 92CA to the Transfer Pricing Officer during the course of assessment/reassessment proceedings. These time limits are either from the end of the financial year in which the notice for initiation of the proceedings was served or from the end of the assessment year

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

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

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

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

u/s. 254 of the said Act, as mentioned in section 153(3)(ii) thereof, the appellant seeks to refer to the pronouncement of the Hon'ble Supreme Court in Rajinder Nath vs. Commissioner of Income Tax (1979) 120 ITR in this respect, more particularly the following paragraph from the judgment at pages 18-19 of the Reports: ‘The expression “finding

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

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

u/s. 254 of the said Act, as mentioned in section 153(3)(ii) thereof, the appellant seeks to refer to the pronouncement of the Hon'ble Supreme Court in Rajinder Nath vs. Commissioner of Income Tax (1979) 120 ITR in this respect, more particularly the following paragraph from the judgment at pages 18-19 of the Reports: ‘The expression “finding