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45 results for “capital gains”+ Section 149clear

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Key Topics

Section 80I64Section 143(3)33Section 14718Deduction18Addition to Income17Section 14816Disallowance14Section 6813Reopening of Assessment11

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

149(1)(b) of the Act, it is imperative that the Assessing Officer, in his reasons, should also state that the escaped income is likely to be Rs.1 lac or more, which is an essential ingredient for seeking the approval and satisfaction that is to be recorded by the Competent Authority under Section 151 of the Act. Consequently, before taking

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

In the result, all the appeals of revenue are dismissed

Showing 1–20 of 45 · Page 1 of 3

Section 80l10
Section 2518
Section 2505
ITA 143/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

149(1)(b) of the Act, it is imperative that the Assessing Officer, in his reasons, should also state that the escaped income is likely to be Rs.1 lac or more, which is an essential ingredient for seeking the approval and satisfaction that is to be recorded by the Competent Authority under Section 151 of the Act. Consequently, before taking

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

In the result, all the appeals of revenue are dismissed

ITA 142/GTY/2020[2011-12]Status: DisposedITAT Guwahati25 Feb 2021AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 147Section 148Section 149Section 151

149(1)(b) of the Act, it is imperative that the Assessing Officer, in his reasons, should also state that the escaped income is likely to be Rs.1 lac or more, which is an essential ingredient for seeking the approval and satisfaction that is to be recorded by the Competent Authority under Section 151 of the Act. Consequently, before taking

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

149(1)(b) of the Act, it is imperative that the Assessing Officer, in his reasons, should also state that the escaped income is likely to be Rs.1 lac or more, which is an essential ingredient for seeking the approval and satisfaction that is to be recorded by the Competent Authority under Section 151 of the Act. Consequently, before taking

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. 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. 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

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. 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. 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. 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

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. 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

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. 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. 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

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. 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

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. 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