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

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

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. 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

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. 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

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. 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. 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. 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. 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. 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

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

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. 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

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

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)

143 taxmann.com 173 (Cal)] the Hon'ble Calcutta High Court has observed that in spite of the AO having allowed the assessee to explain the transaction the assessee did not produce any document but stated that 2% of the bogus purchases may be added to the total income. Based on this, the Hon’ble High Court held that the purport

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)

143 taxmann.com 173 (Cal)] the Hon'ble Calcutta High Court has observed that in spite of the AO having allowed the assessee to explain the transaction the assessee did not produce any document but stated that 2% of the bogus purchases may be added to the total income. Based on this, the Hon’ble High Court held that the purport

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 147/143(3) was completed on 18/12/2017 determining the assessed income of the assessee company at Rs.21,92,45,159/- after disallowing of Rs.71,40,599/- Excess Depreciation claimed by the assessee for the relevant assessment year. 2. The DDIT (Inv), Unit-1 (2), Guwahati has informed that during the course of search and seizure operations conducted at the Registered