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59 results for “disallowance”+ Section 10(23)(c)clear

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Key Topics

Addition to Income43Section 153C35Section 25034Section 80I33Disallowance30Section 6825Section 153A19Section 143(3)14Depreciation14Deduction

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

C] Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India Ltd. v. CIT- IV (2015) 229 Taxman 555 wherein it is held that during

Showing 1–20 of 59 · Page 1 of 3

13
Section 143(2)12
Section 40A(3)11

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

C] Whether the Tribunal erred in relying on the ITAT order in Sanjay Aggarwal v. DCIT (2014) 47 Taxmann.Com 210 (Del) which has interpreted undisclosed income unearthed during the search to imply incriminating material, as against the finding of the Delhi High Court in Filatex India Ltd. v. CIT- IV (2015) 229 Taxman 555 wherein it is held that during

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

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

23. In his next fold of submission, he pointed out that ld. Assessing Officer has made reference to the statement of Shri Pramod Kumar Bamalwa recorded under section 132(4) of the Income Tax Act. The questions and tabulated details confronted to Shri Pramod Kumar Bamalwa has been reproduced by the ld. 1st Appellate Authority on page

DEPUTY 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 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

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

Section 143(3)Section 250Section 44A

23,72,494/- Deduction amounting to Rs. 78,01,892/- Disallowance u/s 14A Rs. 3,05,471/- 7. Being aggrieved, both the assessee and the revenue are now in appeal before the Tribunal. Ld. Counsel for the assessee referred to the detailed written submission and placed reliance on judgment’s mentioned therein and also stated that books of accounts have

DEPUTY 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 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

23,72,494/- Deduction amounting to Rs. 78,01,892/- Disallowance u/s 14A Rs. 3,05,471/- 7. Being aggrieved, both the assessee and the revenue are now in appeal before the Tribunal. Ld. Counsel for the assessee referred to the detailed written submission and placed reliance on judgment’s mentioned therein and also stated that books of accounts have