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25 results for “capital gains”+ Section 9(1)(vii)clear

Sorted by relevance

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Key Topics

Section 153A15Section 2509Disallowance8Addition to Income8Section 686Section 44A5Section 143(3)5Section 80I5Depreciation5Section 801E

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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 2012-13 Twenty First Century

Showing 1–20 of 25 · Page 1 of 2

4
Unexplained Cash Credit3
Natural Justice3

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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 2012-13 Twenty First Century

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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 2012-13 Twenty First Century

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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 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

9. BHAGWATI DEVI 2012-13 Twenty First Century 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India Ltd. 11. VINAY BAMALWA 2012-13 Twenty First Century 3,94,75,511 PB-11 India Ltd. 12. RAVI BAMALWA 2012-13 Twenty First Century

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

In the result, this appeal of the assessee i

ITA 224/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

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

Section 153ASection 250Section 68

vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known

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

In the result, this appeal of the assessee i

ITA 219/GTY/2019[2012-13]Status: HeardITAT Guwahati05 Apr 2023AY 2012-13

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

Section 153ASection 250Section 68

vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known

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

In the result, this appeal of the assessee i

ITA 222/GTY/2019[2015-16]Status: HeardITAT Guwahati05 Apr 2023AY 2015-16

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

Section 153ASection 250Section 68

vii. Completed assessments can be interfered with by the AO while making the assessment under Section 153 A only on the basis of some incriminating material unearthed during the course of search or requisition of documents or undisclosed income or property discovered in the course of search which were not produced or not already disclosed or made known

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred