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25 results for “bogus purchases”+ Section 115clear

Sorted by relevance

Mumbai378Delhi318Jaipur115Karnataka103Bangalore82Ahmedabad64Chandigarh59Cochin59Surat50Calcutta34Hyderabad32Chennai31Kolkata27Guwahati25Nagpur22Indore20Cuttack18Pune16Raipur16Lucknow10Visakhapatnam9Varanasi5Telangana5Amritsar3Jodhpur2Jabalpur2Patna2Rajkot2SC1Agra1

Key Topics

Section 153C27Section 2509Section 689Section 40A(3)9Section 369Depreciation9Disallowance9Addition to Income9

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

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

Showing 1–20 of 25 · Page 1 of 2

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

115, 116, 117 & 118/GTY/2024 Assessment Years: 2014-15, 2016-17, 2015-16, 2017-18, 2017-18, 2018-19, 2019-20, 2020-21 & 2021-22 Greenwood Resorts Private ACIT, Central Circle-1, Limited Guwahati Vs. (Appellant) (Respondent) PAN: AACCG9121F Appearances: Assessee represented by : S. P. Bhati, FCA. Department represented by : Kausik Ray, JCIT Date of concluding the hearing : 13-March

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference

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

115 to 118 of the impugned order. We take note of the relevant part in the concluding paragraph of this letter:- “Further, the assessee has stated that no incriminating document relating to such share transaction was found/seized indicating such transactions to be bogus. The undersigned has examined the seized document and Harddisk but could not identify or draw any inference