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18 results for “bogus purchases”+ Section 271(1)(C)clear

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Mumbai529Delhi210Jaipur82Ahmedabad72Bangalore51Chennai50Surat43Indore42Rajkot36Kolkata32Chandigarh30Hyderabad30Raipur29Amritsar22Pune22Allahabad20Guwahati18Nagpur15Lucknow13Jodhpur9Patna3Agra2Cuttack2Visakhapatnam1Dehradun1Jabalpur1Panaji1

Key Topics

Section 10(26)14Section 271(1)(c)4Section 2502Section 251(2)2Exemption2Addition to Income2

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

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

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

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

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

c) Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 167/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

271(1)(c) of the Act respectively. 2. First we take up ITA No. 110/Gau/2020. The assessee has raised the following grounds of appeal: “1. For that the Ld. CIT(A) is not justified in upholding addition of Rs.29,08,124/- out of total addition of Rs.43,53,053/- made by assessing officer. 2. For that

NYANYA GOLLO,ITANAGAR vs. INCOME TAX OFFICER, WARD-1, TEZPUR

In the result, ITA No. 110/Gau/2020 is allowed and ITA No

ITA 110/GTY/2020[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav(Kz) & Shri Rajesh Kumar]

Section 10(26)Section 250Section 251(2)Section 271(1)(c)

271(1)(c) of the Act respectively. 2. First we take up ITA No. 110/Gau/2020. The assessee has raised the following grounds of appeal: “1. For that the Ld. CIT(A) is not justified in upholding addition of Rs.29,08,124/- out of total addition of Rs.43,53,053/- made by assessing officer. 2. For that