NISHA RANI,C/O SAHAY ENTERPRISES vs. THE INCOME TAX OFFICER, WARD -1(2), AAYAKAR BHAWAN,

In the result, this appeal of the assessee is partly allowed

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarnisha Rani, I.T.O., Bedi Market, At Road, Ward-1(2), Vs. Guwahati-781001 (Assam) Guwahati. (Appellant) (Respondent) Pan No. Afjpr 7852 P Assessee By : Shri Vishesh Surana, Fca. 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

bogus purchases by the assessee. 2 Nisha Rani Vs ITO 3. The facts of the case, in brief, are that the assessee filed return of income declaring total income of ₹ 45,50,680/-. The case of the assessee was reopened under Section 147 of the Act by issuing notice under Section 148 of the Act on 21/03/2024 after passing order

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

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

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

bogus purchases (liability shown as Sundry Creditors) and further enhancement of Rs. 6,80,71,300/- u/s 41(1) read with section 251(2) of the Act. While enhancing the addition the Ld. CIT(A) had given the following directions: “Further, in view of the fact that the Appellant could not furnish Bills and Vouchers both during the course

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal filed by the revenue is partly allowed

Bench: Sri Manomohan Das & Sri Rakesh Mishra

bogus, resulting in additional additions under section 69C. The assessee provided responses to the show cause notice, citing the pandemic's impact on individuals and emphasizing the deduction of TDS on payments. However, bills supporting the transactions were not provided, making it difficult to verify the genuineness of the expenses. The AO proceeded with the proposed additions under section

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

142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 22. A bare perusal of the above provision would reveal that before issuance of a notice under section 148 of the Income Tax Act for reopening of assessment, the ld. Assessing Officer having jurisdiction over the assessee

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

142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 22. A bare perusal of the above provision would reveal that before issuance of a notice under section 148 of the Income Tax Act for reopening of assessment, the ld. Assessing Officer having jurisdiction over the assessee

DEPUTY COMMISSIONER OF INCOME TAX. CIRCLE-AGARTALA, AGARTALA vs. SHRI SATYAJIT SAHA, AGARTALA

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

bogus sundry creditor on finding that the learned AO had worked out the figure of closing sundry creditor by mistakenly calculating purchase value at a lesser value by Rs 5,32.05.857/- from the details provided by Custom Stations. 5. For that the learned CIT(A) was not justified in arbitrarily rejecting the books of account and estimating business income

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023

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

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

142 of the Income Tax Act. 12. A perusal of the assessment order in the case of Bajrang Lal Bamalwa in ITA No. 51/GAU/2023 would reveal that on the second page of the assessment order, the ld. Assessing Officer before embarking an inquiry upon the facts of this assessee had deem it fit to first CO Nos. 6 to 21/GAU/2023