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

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. 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

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. 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

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. 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. 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

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3, GUWAHATI vs. M/S. SATYAM ISPAT (NORTH EAST) LIMITED, BANDERDEWA

In the result, the appeals filed by the Revenue for AY 2011-

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

Section 142(3) of the Act. A perusal of the order sheet, a copy of which has been filed by the appellant, show that there is no order sheet entry regarding issue notices u/s. 133(6) of the Act to the company share holders as mentioned by the Assessing Officer. It further shows that no enquiries were made

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3, GUWAHATI vs. M/S. SATYAM ISPAT (NORTH EAST) LIMITED, BANDERDEWA

In the result, the appeals filed by the Revenue for AY 2011-

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

Section 142(3) of the Act. A perusal of the order sheet, a copy of which has been filed by the appellant, show that there is no order sheet entry regarding issue notices u/s. 133(6) of the Act to the company share holders as mentioned by the Assessing Officer. It further shows that no enquiries were made

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

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

6): Section 801A(7) states that "the deduction from profits and gains derived from an undertaking shall not be admissible unless the accounts of the undertaking for the previous year relevant to the assessment for which the deduction is claimed have been audited by accountant, as defined in the explanation below sub-section (2) of section 288 (Chartered Accountant-emphasis

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

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

6): Section 801A(7) states that "the deduction from profits and gains derived from an undertaking shall not be admissible unless the accounts of the undertaking for the previous year relevant to the assessment for which the deduction is claimed have been audited by accountant, as defined in the explanation below sub-section (2) of section 288 (Chartered Accountant-emphasis