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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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 gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

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

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

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 of H. P. Institute

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

capital gains and the concerned Directors, the entry operators, the brokers. ACIT, Circle-1, Dibrugarh”. This letter was replied by the Office of the Deputy Director (Investigation), Kolkata vide letter dated 11.11.2019 and he expressed his apprehension about going through examination, re-examination. All these exercises were left upon to the ld. Assessing Officer, who did not carry

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

40,000/- has been made. There cannot be any doubt about this liability. The assessee has claimed this provision as a deduction. It was under the impression that this provision is allowed. Therefore, it took this amount to the work-in-progress, which is to be sold in Assessment Years: 2012-2013, 2015-16, 2012-13 Agrim Infraproject Private Limited