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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

capital gain (LTCG) as exempt income, exempt income, therefore, we take up all these appeals together. therefore, we take up all these appeals together. 7. In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific In order to comprehend the facts in a more scientific manner, first we deem

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

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

2) of Section 153A would be redundant and/or rewriting the said provisions, which is not permissible under the law. For the reasons stated hereinabove, we are in complete agreement with the view taken by the Delhi High Court in the case of Kabul Chawla (supra) and the Gujarat High Court in the case of Saumya Construction (supra) and the decisions

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI vs. SHRI PANNALAL BHANSALI, GUWAHATI

In the result, appeal of the revenue as well as the Cross

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2016-17

36,40,325/-. With a view to convert this negative capital balance into positive capital balance for banking purposes, assessee had transferred the entries from the books of H. P. Institute of Insurance (i.e. his proprietary concern) to his personal statement of affairs. Assessee thus, claimed that he has not introduced any new capital in the books

UDAI CHAND CHOPRA,GUWAHATI vs. INCOME TAX OFFICER, WARD-2(2), GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

Bench: Shri Manish Borad & Shri Sonjoy Sarmai.T.A. No.55/Gty/2019 Assessment Year: 2014-15 Udai Chand Chopra……….......…..…………....................……….……Appellant C/O Kamal Kumar Golchha, Room No.10, Ram Kumar Plaza, 2Nd Floor, Chatribari Road, Guwahati-781001. [Pan: Abqpc9800P] Vs. Ito, Ward-2(2), Guwahati ……..…............…….......................…..…..Respondent Appearances By: Shri S. P. Bhati, Fca, Appeared On Behalf Of The Appellant. Shri N.T Sherpa, Jcit-Dr, Appeared On Behalf Of The Respondent. Date Of Concluding The Hearing : February 27, 2023 Date Of Pronouncing The Order : March 13, 2023 Order Per Manish Borad: This Appeal At The Instance Of The Assessee Pertaining To The Assessment Year (In Short “Ay”) 2014-15 Is Directed Against The Order Of The Commissioner Of Income Tax (Appeals), Guwahati-1, Guwahati [In Short Ld. “Cit(A)”] Dated 31.12.2018 Which Is Arising Out Of The Order U/S 144 Of The Assessing Officer Dated 23.12.2016. 2. The Assessee In This Appeal Has Taken The Following Grounds Of Appeal:

section 2 of the Income Tax Act, whether at all any agricultural operations were carried out on the said land by the appellant or any of his family members, whether any agricultural income from the said land was declared in past returns of the appellant, what were the crops being cultivated on the said land, whether any seeds, etc were

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SHILLONG, SHILLONG vs. M/S. DHAR CONSTRUCTION COMPANY, SHILLONG

In the result, the appeal of revenue is partly allowed

capital in a year. Valid notices u/s. 143(2) & 142(1) of the Act were issued. Various details were called for by the ld. AO, which the assessee has filed. Income assessed at Rs.4,84,36,311/- after making following disallowances :- Returned Income : Rs.1,21,98,600 ADD: Disallowance u/s 40(b)(v) [paras 3] Rs. 66,43,474 Disallowance