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52 results for “capital gains”+ Section 10(1)clear

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Key Topics

Section 153A48Section 25030Addition to Income29Section 153D25Section 143(3)23Section 14820Section 143(1)20Section 271(1)(c)15Section 6813

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

Showing 1–20 of 52 · Page 1 of 3

Disallowance11
Long Term Capital Gains10
Capital Gains9

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

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

10(38) and made additions in the respective hands of each assessee. 16. Dissatisfied with the additions made by the assessee, all the respondents carried the dispute in appeals before the ld. 1st Appellate Authority. The assessees have raised two-fold submissions. In the first fold of submissions, it was contended that they have filed returns under section 139(1

DEVENDER KUMAR PRASHAR,DELHI vs. ASST. DIRECTOR OF INCOME TAX, CPC, BANGALURU

In the result, the appeal of the assessee is allowed

ITA 176/GTY/2024[2019-20]Status: DisposedITAT Guwahati25 Feb 2025AY 2019-20

Bench: The Ld. Cit(A) Also, The Assessee Could Not Succeed On The Basis Of The Following Findings:

Section 143(1)Section 143(1)(a)Section 250

capital gain for Rs. 42,08,406/- contrary to the scope of section 143(1) of Income Tax Act. 3. That the Ld. CIT (A) also erred on facts and in law and failed to appreciate the facts of the case (a) That The Ld. CIT (A) has misread and misunderstood the provision of section 143(1

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH, DIBRUGARH vs. SANTOSH BAMALWA, DIBRUGARH

In the result, appeal of the revenue is dismissed and the cross- objection filed by the assessee is allowed

ITA 104/GTY/2023[2012-13]Status: HeardITAT Guwahati13 Dec 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 104/Gty/2023 Assessment Year: 2012-13 Assistant Commissioner Of Income Smt. Santosh Bamalwa Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 34/Gty/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa Assistant Commissioner Of Income Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 01/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 13/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Filed By The Revenue & The Cross-Objection Filed By The Assessee Are Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Central, North-East Region, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 14/07/2023, Passed U/S

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT, D/R
Section 132Section 143(2)Section 153ASection 68

capital gain, the grounds are almost identical. This Tribunal vide its order dt. 01/09/2023 in ITA NO. 51 & 52/GAU/2023 & ors., has adjudicated the similar issues and dismissed the revenue’s appeal observing as follows:- “27. We have duly considered the rival contentions and gone through the record carefully. Section 153A including the amendment effected by Finance Act, 2017 whereby

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

capital gain. 3.2. The appeal of the assessee was also dismissed by the ld. CIT (A) after taking into consideration the reply and contention of the assessee by upholding the order of the ld. Assessing Officer. 3.3. The ld. AR vehemently submitted before us that the assessment framed by the ld. AO u/s 153A