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65 results for “capital gains”+ Natural Justiceclear

Sorted by relevance

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Key Topics

Section 153A45Addition to Income41Section 143(3)37Section 6828Section 153D25Section 8020Deduction20Disallowance18Section 26317Section 801E

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 49/GTY/2020[2015-16]Status: DisposedITAT Guwahati23 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

natural justice. 6. That the authorities below erred in not providing complete details before calling for objections from the assessee. 7. That the Learned Assessing Officer erred in relying on the findings of the Investigation Wing without furnishing any material relating to the same to the assessee before passing the assessment order. 8. That the authorities erred in relying

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

ITA 51/GTY/2020[2015-16]Status: Disposed

Showing 1–20 of 65 · Page 1 of 4

15
Section 14714
Reopening of Assessment10
ITAT Guwahati
23 Dec 2022
AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 68

natural justice. 6. That the authorities below erred in not providing complete details before calling for objections from the assessee. 7. That the Learned Assessing Officer erred in relying on the findings of the Investigation Wing without furnishing any material relating to the same to the assessee before passing the assessment order. 8. That the authorities erred in relying

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

justice hence is bad in law and be quashed. (6) For that in the facts and circumstances of the case the assessment made u/s 143(3) of the IT Act 1961 was bad in law and hence the appellate order passed by the Ld CIT(A) based on the assessment order is bad in law and be quashed

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

Section 153ASection 250Section 68

justice hence is bad in law and be quashed. (6) For that in the facts and circumstances of the case the assessment made u/s 143(3) of the IT Act 1961 was bad in law and hence the appellate order passed by the Ld CIT(A) based on the assessment order is bad in law and be quashed