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32 results for “bogus purchases”+ Section 131clear

Sorted by relevance

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Key Topics

Section 6845Section 14830Addition to Income16Section 153A15Section 25012Section 1479Reassessment9Section 270A7Section 271A7

RI-BHOI ISPAT & ROLLING MILLS,BYRNIHAT vs. ITO, WARD- BYRNIHAT, BYRNIHAT

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

ITA 241/GTY/2024[2018-2019]Status: DisposedITAT Guwahati12 Aug 2025AY 2018-2019

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 133ASection 147Section 250Section 69C

131 of the Act were issued on 30.08.2019 by the Investigation Wing, Kolkata to Sh. Nagendra Jagrup Singh Prop. of this entity and he was asked to produce books of accounts along-with list of entities to whom goods were sold. This entity was asked to produce documentary evidence in support of genuineness and rationality of the transactions made with

INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR

In the result, appeal of the revenue is dismissed

Showing 1–20 of 32 · Page 1 of 2

Penalty7
Section 143(3)6
Disallowance4
ITA 182/GTY/2020[2011-12]Status: DisposedITAT Guwahati16 Aug 2023AY 2011-12

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

For Appellant: Shri Babu Lal Jain, FCAFor Respondent: Shri N. T. Sherpa, JCIT
Section 131Section 133ASection 143(3)Section 147Section 68

bogus in statements under section 131 of the Income-tax Act, 1901 given separately by three directors of the shell company through which the concealed income of the assessee was routed and it was merely a book entry which the assessee had made in an attempt to project a sham transaction as genuine? • Whether on facts and in the circumstances

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 222/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 221/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 218/GTY/2024[2014-15]Status: DisposedITAT Guwahati21 Mar 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 217/GTY/2024[2013-14]Status: DisposedITAT Guwahati21 Mar 2025AY 2013-14

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 220/GTY/2024[2017-18]Status: DisposedITAT Guwahati21 Mar 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 223/GTY/2024[2018-19]Status: DisposedITAT Guwahati21 Mar 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

JAYANTA KHAUND,GUWAHATI vs. ACIT CIR-1, GUWAHATI

In the result, the appeals filed by the assessee in ITA Nos

ITA 219/GTY/2024[2016-17]Status: DisposedITAT Guwahati21 Mar 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 148Section 250Section 270ASection 271ASection 68

131 of the Act was issued by the DCIT, Circle-1, Guwahati on 31.01.2019 and the assessee was requested to produce the details/documents, subsequent payments along with supporting bank statements and books of account for the purchases made during FY 2014-15 from Shri Toko Kach, Neelam Tain, Gem Taje and M/s. Tagum Enterprises, the bills and vouchers of which

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter

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

131(1)(d) read with Code of Civil Procedure 1908 to re-examine and cross examine all the family members of Nemichand CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) Bamalwa & Sons, who have claimed such bogus long-term capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter