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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) This compartment provides that section 153A applies to a person in respect of whom search is initiated under section

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

220 (PH). According to the ld. Counsel for the assessee, this section has two compartments. The first compartment deals with the situation upto 2nd proviso of the section. This compartment provides that section 153A applies to a person in respect of whom search is initiated under section 132 of the Act, or whose books of account, other documents

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

2) of section 288 (Chartered Accountant-emphasis added before the specified date referred to in section 44AB and the assessee furnishes by that date the report of such audit in the prescribed form [Form 10CCB- emphasis added] duly signed and verified by such accountant" The present manual Form 10CCB as per Rule 188BB contains information to be provided for claiming

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

2) of section 288 (Chartered Accountant-emphasis added before the specified date referred to in section 44AB and the assessee furnishes by that date the report of such audit in the prescribed form [Form 10CCB- emphasis added] duly signed and verified by such accountant" The present manual Form 10CCB as per Rule 188BB contains information to be provided for claiming

NAGAHAT TEA ESTATE PRIVATE LIMITED,KOLKATA vs. INCOME TAX OFFICER WARD -1, JORHAT

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

2) of section 288 (Chartered Accountant-emphasis added before the specified date referred to in section 44AB and the assessee furnishes by that date the report of such audit in the prescribed form [Form 10CCB- emphasis added] duly signed and verified by such accountant" The present manual Form 10CCB as per Rule 188BB contains information to be provided for claiming