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70 results for “capital gains”+ Section 17(5)(d)clear

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Key Topics

Section 80I73Section 153A50Addition to Income41Section 143(3)36Disallowance32Section 153D25Section 26324Deduction23Section 25022

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

Showing 1–20 of 70 · Page 1 of 4

Section 6821
Section 92B21
Unexplained Cash Credit6

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

17. Without prejudice to the appellant's right of seeking waiver before appropriate authority, the appellant begs for consequential relief in the levy of interest u/s 234A, 234B and 234C of the Act. 18. For the above and other grounds and reasons which may be submitted during the course of hearing of the appeal, the assessee requests that the appeal

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

17. Without prejudice to the appellant's right of seeking waiver before appropriate authority, the appellant begs for consequential relief in the levy of interest u/s 234A, 234B and 234C of the Act. 18. For the above and other grounds and reasons which may be submitted during the course of hearing of the appeal, the assessee requests that the appeal

M/S. BHARTIA-SMSIL(JV),GUWAHATI vs. INCOME TAX OFFICER, WARD-3(1), GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 117/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jun 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.117/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri M.K. Dal, Addl. CIT, Sr. Dr
Section 143(3)Section 263Section 3Section 92BSection 92C

d) of sub-section 3 of section 92Cof the Act existed in the instant case which in turn required the ld.AO to compute ALP. 6. For that the ld. PCIT was not justified in interfering with the order of the ld. AO vide impugned revisionary order without finding that the circumstances specified in section 92CA of the Act existed

SHREE SAI SMELTERS (I) LIMITED,BYRNIHAT vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG

In the result, the appeal of the assessee is allowed

ITA 228/GTY/2019[2014-15]Status: DisposedITAT Guwahati31 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.228/Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15) Shree Shai Smelters (I) Ltd. Vs. Acit, Circle-Shillong

For Appellant: Shri J.P. Gupta, FCAFor Respondent: Shri T. Hunar, JCIT, Sr. DR
Section 143(3)Section 263Section 40ASection 92B

D E R Per Dr. A. L. Saini: The captioned appeal filed by the assessee, pertaining to assessment year 2014-15, is directed against the order passed by the Commissioner of Income Tax (Appeal)- Shillong, in appeal no. CIT(A)/SHG/10082/2018-19 dated 17.04.2019, which in turn arises out of an assessment order passed by the Assessing Officer