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)

2% of the bogus purchases may be added to the total income. The Hon’ble High Court further observed that if this was the factual position then it was incumbent upon the AO to take the proceedings to their logical conclusion and having not done so, the PCIT was fully justified in exercising jurisdiction under Section

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2% of the bogus purchase may be added to the total income. If such was the factual position in the case on hand then it is incumbent upon the Assessing Officer to inquire into the matter and take the proceedings to the logical end. Having not done so, the PCIT was fully justified in exercising jurisdiction under Section

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2 For that additions made by the A.O. and upheld by the CIT (A) are bad in law as no incriminating materials has been found. 3 For that the learned A.O. is not justified in disallowing expenses u/s 40 A(3) of Rs.47,75,062/-and added back to the total income which were not recorded in the books

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

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

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

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

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

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

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

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