ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

68 of the Act, which according to him, lends credence to his argument that the jurisdictional fact was indeed absent and hence, the action of AO is bad in law for want of jurisdiction. 14. So, first let us examine whether this legal contention of Shri Dudhwewala that existence of the undisclosed asset valued Rs. 50 lakh or more discovered

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

OIL INDIA LTD.,DIBRUGARH vs. ADDITIONAL COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE -2, DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

OIL INDIA LTD.,DIBRUGARH vs. ASSISTANT COMMISSIONER OF INCOME TAX, RANGE -2, DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, DIBRUGARH vs. OIL INDIA LTD., DIBRUGARH

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

68 taxmann.com 322 (Del); Commissioner of Income-tax vs. G.M.Knitting Industries (P) Ltd. (2015) 376 ITR 456 (SC); Commissioner of Income-tax, Delhi vs. Contimeters Electricals (P) Ltd. (2009) 317 ITR 249 (Del); Commissioner of Income-tax vs. Axis Computers (India) (P) Ltd. (2009) 178 Taxman 143 (Del); Commissioner of Income-tax-I vs. AKS Alloys

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit