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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

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

68 of the Act as well as Rs. 47,10,000/- on account of interest payment and dismissed the appeal of the assessee. Aggrieved with the order of the Ld. CIT(A), the assessee has filed the appeal before the Tribunal. 4. Rival contentions were heard and the paper book filed and the submissions made have been examined. During

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

LAXMI NARAYAN PACKAGING INDUSTRIES,GUWAHATI vs. THE INCOME TAX OFFICER, WARD - 2(1), GUWAHATI, GUWAHATI

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

Bench: Sri Duvvuru Rl Reddy(Kz) & Sri Rakesh Mishra

130/- in respect of 8 items. Thus, the entire inventory was valued at Rs. 1,33,06,964/- and it is observed that the work-in-progress of Rs. 90,00,000/- has been included without giving any quantitative or other details. It was submitted that no measurement was carried out. The assessee objected that the inventory was prepared

DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs. SHRI SATYAJIT SAHA, AGARTALA

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

68 of the Act. I.T.A. No. 190/GTY/2019 CO No. 07/Gty/2019 Shri Satyajit Saha 2.1 The Ld. CIT(A) has discussed these issues at length in paras 7.3 and 9.3, respectively for the two issues, in the impugned order. Needless to say, the Ld. CIT(A) has given relief on these to issues. For the sake of reference, the relevant findings

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

130,32,47,966 8 31.03.2011 136,01,89,749 9 31.03.2012 141,38,93,166 4.1 Despite showing high amount as sundry creditors in its Balance Sheet over the years, the assessee has not even furnished details of same. Even the garden-wise details of sundry creditors has not been furnished. No annexures or list of such creditors

M/S. ASSAM TEA CORPORATION LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

The appeals are allowed for statistical purposes

Bench: Sri Rajpal Yadav & Sri Girish Agrawal

130,32,47,966 8 31.03.2011 136,01,89,749 9 31.03.2012 141,38,93,166 4.1 Despite showing high amount as sundry creditors in its Balance Sheet over the years, the assessee has not even furnished details of same. Even the garden-wise details of sundry creditors has not been furnished. No annexures or list of such creditors