AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

Bench: the Ld. CIT(A).

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Ld. Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)] dated 22.08.2025, DIN & order No. 2 M/s Amplex Projects Private Limited ITBA/NFAC/S/250/2025-26/1079874749(1) on the following grounds of appeal: “1. That

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH, DIBRUGARH vs. SANTOSH BAMALWA, DIBRUGARH

In the result, appeal of the revenue is dismissed and the cross- objection filed by the assessee is allowed

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 104/Gty/2023 Assessment Year: 2012-13 Assistant Commissioner Of Income Smt. Santosh Bamalwa Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 34/Gty/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa Assistant Commissioner Of Income Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 01/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 13/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Filed By The Revenue & The Cross-Objection Filed By The Assessee Are Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Central, North-East Region, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 14/07/2023, Passed U/S

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2012- 13. 2. The assessee has raised the following grounds of appeal:- “1. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- on the ground that no incriminating documents

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Manomohan Das & Sri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 1992-93 & 1993- 94 dated 29.06.2018, which have been passed against the assessment I.T.A. Nos.: 258 & 259/GTY/2018 Assessment Years: 1992-93 & 1993-94 Jugal Chandra Saikia. order u/s 254 of the Act, dated 20.12.2016. Since the issues in both the appeals are common, they were

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

Bench: Sri Manomohan Das & Sri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 1992-93 & 1993- 94 dated 29.06.2018, which have been passed against the assessment I.T.A. Nos.: 258 & 259/GTY/2018 Assessment Years: 1992-93 & 1993-94 Jugal Chandra Saikia. order u/s 254 of the Act, dated 20.12.2016. Since the issues in both the appeals are common, they were

RAJULHOUBIENUO ANGAMI,NAGALAND vs. ITO WARD 2, DIMAPUR

Appeal of the assessee is partly allowed for statistical purposes

Bench: This Hon'Ble Tribunal Assailing The Order Dated 24.06.2024 Passed By The Learned Commissioner Of Income Tax (Appeals) ["Ld. Cit(A)"]. That The Due Date For Filing The Appeal Was 24Th August, 2024. However, There Has Been An Unintentional Delay Of 166 Days (Upto 13Th February, 2025), In Filing The Present Appeal, For Which The Appellant, With Utmost Humility, Seeks The Indulgence Of This Hon'Ble Tribunal For Condonation Of The Said Delay On The Grounds Set Forth Herein. 2. It Is Submitted That The Mr. Shivendu Maharaj Is The Accountant Of The Appellant Who Looks After The Tax Portal & Email Updates. The Accountant Also Forwards The Needful To The Chartered Accountant, Mr. Ajit Jain, To Take Necessary Action In Response To Any Notice That Is Received.

250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 24.06.2024. 2.1 In this case, reassessment proceedings under Section 147 of the Act were finalised on 29.03.2022, after making an addition of Rs. 77,99,220/- under Section

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

In the result, appeal of the assessee in ITA No

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 2. As the issues involved in all these appeals are identical, they were heard together and are being disposed off by way this common order for the sake of convenience and brevity. 3. First we take up the assessee’s appeal in ITA No. 69/GTY/2023

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

In the result, appeal of the assessee in ITA No

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 2. As the issues involved in all these appeals are identical, they were heard together and are being disposed off by way this common order for the sake of convenience and brevity. 3. First we take up the assessee’s appeal in ITA No. 69/GTY/2023

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

In the result, appeal of the assessee in ITA No

Bench: Shri Rajesh Kumar, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 67/Gty/2023 Assessment Year: 2014-15 M/S. Seema Holding Pvt. Ltd. I.T.O. Ward-15(2), Kolkata Vs [Now, Acit, Central Circle-1, 89, Muktaram Babu Street Guwahati] Kolkata - 700007 [Pan : Aadcs5209H] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

250 of the Income Tax Act, 1961 (“the Act’), for Assessment Year 2015-16. 2. As the issues involved in all these appeals are identical, they were heard together and are being disposed off by way this common order for the sake of convenience and brevity. 3. First we take up the assessee’s appeal in ITA No. 69/GTY/2023

RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

In the result, the appeal of the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

250 of the Income Tax Act, 1961 (hereinafter referred to as “the Act”) for AY 2018-19 dated 25.09.2024, I.T.A. No.: 241/GTY/2024 Assessment Year: 2018-19 RI-BHOI Ispat & Rolling Mills. which has been passed against the assessment order passed u/s 147 r.w.s 144B of the Act, dated 21.03.2023. 2. The assessee is in appeal before the Tribunal raising

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

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

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 22.11.2019 arising out of the assessment orders framed u/s 153A/153D/143(3) of the Act dated 28.12.2018. 2. The Revenue

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

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

250 of the Income Tax Act, 1961 (in short the “Act”) by ld. Commissioner of Income-tax I.T.A. Nos.: 72 & 73/GTY/2020 Assessment Years: 2011-12 & 2013-14 Pawan Cement Company Pvt. Ltd. (Appeals)-1, Guwahati [in short ld. “CIT(A)”] dated 22.11.2019 arising out of the assessment orders framed u/s 153A/153D/143(3) of the Act dated 28.12.2018. 2. The Revenue

ACIT CENTRAL CIRCLE 1 GUWAHATI, GUWAHATI vs. DS SYSTEMS PRIVATE LIMITED, GUWAHATI

In the result, appeal of the revenue is dismissed

Bench: the Hon'ble

250 of the Income Tax Act, 1961 (hereafter “the Act”) by the Ld. Commissioner of Income Tax (Appeals), Central NER, Guwahati [hereafter “the Ld. CIT(A)] dated 18.07.2025, DIN & order No. 2 DS Systems Private Limited ITBA/APL/S/250/2025-26/1078645797(1) on the following grounds of appeal: “Ground 1. Whether on the facts and in the circumstances of the case

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

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

250 of the Income Tax Act, 1961. 2. In ITA No. 219, & 222/GAU/2019, the assessee has raised the following grounds:- (1) That the ld. CIT(A) has fails to appreciate all the averments/objections taken by the appellant in its written submission dated 11.10.2018 and was in gross violation of natural justice while dismissing the case without considering the written submission

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

250 of Income Tax Act, 1961 (hereafter “the Act”) passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi [hereafter “the Ld. CIT(A)”], dated 18.01.2024. I.T.A. Nos. 32 & 33/GTY/2024 Amit Kumar 2. In ITA No. 32/Gty/2024 pertaining to AY 2017-18, the Ld. AO passed an order dated 23.03.2022, through which an addition u/s