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55 results for “capital gains”+ Reassessmentclear

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Key Topics

Section 153A50Section 143(3)41Section 14837Addition to Income33Section 14730Section 6830Section 153D25Section 25020Reopening of Assessment

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: DisposedITAT Guwahati23 Dec 2022AY 2015-16

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

Section 143(3)Section 250Section 68

capital gain entries were taken in large numbers by the beneficiaries, issued notices under section 148 of the Act, which were duly served upon the assessees and reassessment

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 2022

Showing 1–20 of 55 · Page 1 of 3

15
Section 13212
Deduction11
Disallowance9
AY 2015-16

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

Section 143(3)Section 250Section 68

capital gain entries were taken in large numbers by the beneficiaries, issued notices under section 148 of the Act, which were duly served upon the assessees and reassessment

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

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 gain claim has been quantified to Rs.64,48,50,444/-. Thus the Department was not having complete list even for confronting any of the assessees. He pointed out that though no specific disclosure was made even in the statement under section 132, but whatever has been taken under a misconception by confronting huge details tabulated by the Department. Those

INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. SHRI ANKIT AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 140/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

reassessment proceedings after more than four years was clearly barred by time. There is yet another aspect of the matter. The reason so recorded by the Assessing Officer is, that the petitioner has indicated the computation of long term capital gains

INCOME TAX OFFICER, WARD-DIMAPUR, DIMAPUR vs. M/S. PARSURAM SANWARMAL AGARWALLA & SONS, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

reassessment proceedings after more than four years was clearly barred by time. There is yet another aspect of the matter. The reason so recorded by the Assessing Officer is, that the petitioner has indicated the computation of long term capital gains