(i) CIT v. Smt. PushpaMalpani

20 Taxmann.com 597High Court2012#3126 most cited
38

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2018 to 2026.

Sections most often in play

Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 153ASection 68

Issues it is cited on

third party informationbogus long term capital gainpreponderance of probabilitybogus ltcgpenny stocksection 10(38)long term capital gainsshare application moneyaccommodation entrylong term capital gainsection 37(1)genuineness of the transaction

Judgments citing (i) CIT v. Smt. PushpaMalpani

SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 348/GTY/2025[2011-12]Status: DisposedITAT Guwahati13 Mar 2026AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL ‘GAUHATI BENCH’, GUWAHATI BEFORE SHRI DUVVURU RL REDDY, VICE PRESIDENT AND SHRI RAJESH KUMAR, ACCOUNTANT MEMBER Smt. Santosh Bamalwa ACIT, Circle-1 C/o A.K. Varma, Ground Floor, Aayakar Bhawan, 2nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) PAN No. AEDPB9900P Assessee by : Shri S.K. Tulsiyan, Advocate Revenue by : Shri Santosh Kumar Karnani, Addl. CIT Date of hearing: 09/03/2026 Date of pronouncement: 13/03/2026 O R D E R PER: BENCH This is an appeal preferred by the assessee against the order of the Natio…

TARA SONI,DAUSA vs. ITO WARD, DAUSA, DAUSA

In the result, the appeal filed by the appellant stands allowed with no orders as to cost

ITA 13/JPR/2024[2015-16]Status: DisposedITAT Jaipur17 Sept 2024AY 2015-16
For Appellant: Shri Rohan Sogani, CAFor Respondent: Smt. Monisha Choudhary, Addl. CIT-DR
Section 10(38)Section 143(3)Section 263Section 69ASection 69C

…## आयकर अपीलीय अधिकरण, जयपुर न्यायपीठ, जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ''SMC" JAIPUR श्री संदीप गोसाई, न्यायिक सदस्य के समक्ष BEFORE: Hon'ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER आयकर अपील सं./ITA No.13/JP/2024 निर्धारण वर्ष्/Assessment Year : 2015-16 | Mrs. Tara Soni | बनाम | The ITO | | | | |------------------------------------------------------|------|-------------------------|--|--|--| | W/o Shri Jagdish Prasad Soni | Vs. | Ward-Dausa | | | | | J-423, Sangam Vihar Colony, Dausa 3033…

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

ITA 104/GTY/2023[2012-13]Status: HeardITAT Guwahati13 Dec 2023AY 2012-13

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

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT, D/R
Section 132Section 143(2)Section 153ASection 68

…| आयकर अपीलीय अिधकरण "यायपीठ, गुवाहाटी| IN THE INCOME TAX APPELLATE TRIBUNAL “GUWAHATI” BENCH, GUWAHATI BEFORE DR. MANISH BORAD, HON’BLE ACCOUNTANT MEMBER & SHRI SONJOY SARMA, HON’BLE JUDICIAL MEMBER I.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.…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINOD BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. PRAMOD KUMAR BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. SHEETAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. MADAN LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. RAVI BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. VINAY BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. VISHAL BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. BHAGWATI DEVII BAMALWA , DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. MEENAKSHI BAMALWA SONI, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. USHA BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA (HUF), DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE- 1, DIBRUGARH vs. HANS RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

D.C.I.T., CIRCLE-1, DIBRUGARH vs. BACHH RAJ BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

DCIT, CIRCLE-1, DIBRUGARH vs. BAJRANG LAL BAMALWA, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

…ITA Nos. 51 to 66/GAU/2023 & CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) IN THE INCOME TAX APPELLATE TRIBUNAL, KOLKATA-GUWAHATI ‘e-COURT’, KOLKATA [Virtual Court Hearing] Before Shri Rajpal Yadav, Vice-President (KZ) & Shri Rajesh Kumar, Accountant Member I.T.A. Nos. 51 & 52/GAU/2023 Assessment Years: 2012-2013 & 2013-2014 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -Vs.- Bajrang Lal Bamalwa,.............................Respondent Ground Floor, Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Ass…

SHRI ASHNUTH GOYAL,JAIPUR vs. ACIT, WARD -1(3), JAIPUR

In the result, the appeal of the assessee is allowed

ITA 276/JPR/2020[2015-16]Status: DisposedITAT Jaipur03 Apr 2023AY 2015-16

Bench: Him. Thus, The Addition Of Rs. 30,04,864/- So Uphold Deserves To Be Deleted. Shri Ashnuth Goyal Vs Acit, Ward 1(3), Jaipur

For Appellant: Shri Manish Agarwal, CAFor Respondent: Smt. Monisha Choudhary, JCIT
Section 10(38)Section 68

…आयकर अपीलीय अधिकरण] जयपुर न्यायपीठ] जयपुर IN THE INCOME TAX APPELLATE TRIBUNAL, JAIPUR BENCHES, ‘’SMC” JAIPUR Jh lanhi xkslkbZ] U;kf;d lnL; ds le{k BEFORE: Hon’ble SHRI SANDEEP GOSAIN, JUDICIAL MEMBER vk;dj vihy la-@ITA No.276/JP/2020 fu/kZkj.k o"kZ@Assessment Year : 2015-16 cuke Shri Ashnuth Goyal The ACIT 141, Vidyut Nagar-A, Prince Road Vs. Ward 1(3) Jaipur Jaipur LFkk;h ys[kk la-@thvkbZvkj la-@PAN/GIR No.: AEYPG 6337 C vihykFkhZ@Appellant izR;FkhZ@Respondent fu/kZkfjrh dh vksj ls@ Assessee by : Shri Manish Agarwal, CA jktLo dh vksj ls@ Revenue by: Smt. Monisha Choudhary, JCIT lquokbZ dh rkjh[k@ Date of He…

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