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)

bogus and raw material supplier was non-existent, then the issue whether the purchases were made from some other parties, was irrelevant and the said payment was be treated as income from undisclosed sources. In the case of Kanak Impex (India) Ltd (supra), the Hon'ble Bombay High Court, also did not accept the submission of the assessee that

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

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

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income Tax Act, 1961, ld. Assessing Officer shall

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

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

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income Tax Act, 1961, ld. Assessing Officer shall

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

13. Before us, a detailed paper book containing 672 pages has been filed. Similarly ledger account running into 231 pages has also been filed in this assessment year. The ld. Counsel for the assessee while impugning the order of ld. CIT(Appeals) dated 15.02.2019 passed on an assessment under section 153A submitted that ld. Assessing Officer has not referred discovery

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

13. Before us, a detailed paper book containing 672 pages has been filed. Similarly ledger account running into 231 pages has also been filed in this assessment year. The ld. Counsel for the assessee while impugning the order of ld. CIT(Appeals) dated 15.02.2019 passed on an assessment under section 153A submitted that ld. Assessing Officer has not referred discovery

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

13. Before us, a detailed paper book containing 672 pages has been filed. Similarly ledger account running into 231 pages has also been filed in this assessment year. The ld. Counsel for the assessee while impugning the order of ld. CIT(Appeals) dated 15.02.2019 passed on an assessment under section 153A submitted that ld. Assessing Officer has not referred discovery

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

13,02,740/-, the assessment was made at the total income of Rs. 3,66,37,890/-. I.T.A. No.: 266/GTY/2024 Assessment Year: 2021-22 Rishi Agarwal. 3.2 Aggrieved with the assessment order, the assessee filed an appeal before the Ld. CIT(A), who has reproduced the relevant extract from the assessment order, discussed the submission of the assessee and after

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

3. Brief facts of the case are that the assessee is stated to be a domestic company, engaged in the business of hotel and hospitality services etc. and had filed the return of income showing total income of Rs. NIL on 30/11/2014. There was a survey operation under section 133A of the Act on 22/12/2020 wherein books of accounts

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

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

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century

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

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

13. MADAN LAL 2012-13 Twenty First Century 2,38,20,516 PB-13 BAMALWA India Ltd. 14. SHEETAL 2013-14 Twenty First Century 75,89,343 PB-14 BAMALWA India Ltd. 15. PRAMOD KUMAR 2013-14 Twenty First Century 3,93,36,039 PB-15 BAMALWA India Ltd. 16. VINOD 2013-14 Twenty First Century