AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

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

purchases have been considered to be bogus. 8.6 Section 69C provides that where an assessee has incurred any expenditure and offers no explanation about the source of expenditure or the explanation offered is not in the opinion of the AO satisfactory, then the amount of expenditure may be deemed to be the income of the assessee and such unexplained expenditure

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

section 143(3) on 30.03.2016. If this information was possessed by the Revenue in 2014, then why, while assessing the income of the assessee from assignment of sub-contract of the above projects was accepted by the Revenue. It could have been enquired at that point of time and assessee could be show-caused that it is a bogus profit

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

section 143(3) on 30.03.2016. If this information was possessed by the Revenue in 2014, then why, while assessing the income of the assessee from assignment of sub-contract of the above projects was accepted by the Revenue. It could have been enquired at that point of time and assessee could be show-caused that it is a bogus profit

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

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

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

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

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

143(3). The factum of share application money is already available in the books. It has to be assumed as examined in a scrutiny assessment. For buttressing this point, the judgment of the Hon’ble Supreme Court in the case of CIT –vs.- Kelvinator India Limited reported in 320 ITR 561 (SC), can be put into service. 17. In view

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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

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

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

143(2) of the Income Tax Act, 1961 was duly served on all these assessees. The ld. Assessing Officer thereafter issued questionnaires under section 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