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
24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition.
25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing
Officer in the impugned assessment order
