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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that search was conducted. The assessment

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

151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section132A after the 31st day of May, 2003, the Assessing Officer shall— (a)issue notice to such person requiring him to furnish within such period, as may be specified

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

151 and section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section132A after the 31st day of May, 2003, the Assessing Officer shall— (a)issue notice to such person requiring him to furnish within such period, as may be specified

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)

bogus accommodation entries were confirmed. Thereafter, a total addition of Rs. 202,30,39,718/- was made by the Ld. AO. 3.1 Before the Ld. CIT(A) also, it was averred that the assessee was only an entry provider and hence should be assessed on the commission income which deserved to be estimated @ 0.15% to 0.25% of the total turnover

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 accommodation entries were confirmed. Thereafter, a total addition of Rs. 202,30,39,718/- was made by the Ld. AO. 3.1 Before the Ld. CIT(A) also, it was averred that the assessee was only an entry provider and hence should be assessed on the commission income which deserved to be estimated @ 0.15% to 0.25% of the total turnover