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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37,280 PB-3 BAMALWA India Ltd. (Self: 4,76,16,069 Minor son Rahul: 4,76,21,211) 4 BACHH RAJ 2015-16 Jackson Investment 6,56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century

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

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: Once a search takes place under Section 132 of the Act, (i) notice under Section 153 A(l) will have to be mandatorily issued

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

37. On a conspectus of Section 153A(1) of the Act, read with the provisos thereto, and in the light of the law explained in the aforementioned decisions, the legal position that emerges is as under: Once a search takes place under Section 132 of the Act, (i) notice under Section 153 A(l) will have to be mandatorily issued

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 and raw material supplier was non-existent, then the issue whether the purchases were made from some other parties, was irrelevant and the said payment was be treated as income from undisclosed sources. In the case of Kanak Impex (India) Ltd (supra), the Hon'ble Bombay High Court, also did not accept the submission of the assessee that

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 and raw material supplier was non-existent, then the issue whether the purchases were made from some other parties, was irrelevant and the said payment was be treated as income from undisclosed sources. In the case of Kanak Impex (India) Ltd (supra), the Hon'ble Bombay High Court, also did not accept the submission of the assessee that