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Section 14817 Section 1479 Section 1494 Section 1514 Bogus/Accommodation Entry4 Penny Stock4 Survey u/s 133A4

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

ITA 141/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

148A of the Act without satisfying the condition precedent as prescribed in clause (b) of section 149 of the Act as well as the Ld. PCIT/CIT should not have given the sanction to issue notice u/s. 148 of the Act on the reasons recorded by AO as a fit case, without satisfying the legal requirement of section

INCOME TAX OFFICERM WARD-DIMAPUR, DIMAPUR vs. SHRI BHAMA AGARWALLA, DIMAPUR

In the result, all the appeals of revenue are dismissed

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR

INCOME TAX OFFICERM WARD-DIMAPUR, DIMAPUR vs. SHRI BHAMA AGARWALLA, DIMAPUR

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-DIMAPUR, DIMAPUR vs. SHRI SANWARMALL AGARWALLA, DIMAPUR

INCOME TAX OFFICERM WARD-DIMAPUR, DIMAPUR vs. SHRI BHAMA AGARWALLA, DIMAPUR

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

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

PANKAJ KUMAR,KARNAL vs. CIT (APPEALS), DELHI