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

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

4. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the addition of Rs.29,15,74,364/- being difference in sales as per books and figures reported in GST ignoring the reconciliation submitted with evidences on record. 5. On the facts and circumstances of the case

MS. ALLIED TRADE LINKS,GUWAHATI vs. ACIT CIR-2, GUWAHATI, GUWAHATI

In the result the appeal is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

172/-, for the month of August Rs.7,77,525/- and for the month of September, 2016 it is Rs. 8,64,316/- but the same had jumped to Rs.29,98,700/- and Rs.13,92,500/- for the months of October & November, 2016 respectively and had gone down to Rs. 4,23,101/- for the month of December, 2016 to March

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]

4) of the Act had accepted that he had acquired the shares of M/s. Fortune Vanijya Pvt. Ltd. and is one of the Directors of the company. In view of the observation made above, I am satisfied that the pages 61 to 69 of the bunch of loose sheets having identification mark SST-01 pertain to and the information contained

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- JORHAT, JORHAT vs. M/S. TOOR FINANCE COMPANY LTD,, JORHAT

In the result, the appeal of the Revenue is dismissed

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

4 M/s. Toor Finance Company Limited 5. We find that the ld. Assessing Officer has made two additions, namely Rs.8,94,55,000/- as unexplained credits with the aid of section 68 and Rs.26,83,650/- being commission paid by the assessee for arranging this bogus accommodation entry of unexplained credit amounting to Rs.8,94,55,000/-. He calculated

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

section 44AB during the impugned period of A.Y.2021-22. 4. That accordingly, the appellant furnished tax audit report and return of income for the A.Y.2021-22 by declaring a gross total Income of Rs 14,65,162/- which included Income under the head Profit from Business & Profession Rs 14,53,999/- & Income from other Sources Rs 11,163/- The net taxable

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

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

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

68,92,668/-. 7. Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A) who has given his findings as under after examining the assessment order and other details filed: “6.3 In view of the above detailed reasons AO rejected the appellant's claim and concluded the assessment after making the addition u/s.69C

CHANGLANG COMMUNITY RESOURCE MANAGEMENT SOCIETY,CHANGLALNG vs. ITO(EXEMPTION), 2(4), SHILLONG

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

Bench: SHRI DUVVURU RL REDDY, VICE PRESIDENT SHRI LAXMI PRASAD SAHU (Accountant Member)

4), Resources Management Society, Aayakar Bhawan, M G NERCOMP, CHANGLANG, Road, Shillong - 782001 Itanagar-792120 [PAN: AACAC1064F] APPELLANT RESPONDENT Assessee by Shri Sunil Sharma, AR : Revenue by Shri Santosh Kumar Karnani, Addl. : CIT Date of hearing : 07.01.2026 Date of : Pronouncement 08.01.2026 O R D E R PER LAXMI PRASAD SAHU, ACCOUNTANT MEMBER: This is an appeal filed by the assessee