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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

53 & 54/GAU/2023) Assessment Years: 2012-2013 & 2015-2016 Bachh Raj Bamalwa,........................Cross Objector Mahalaya Road, C/o. A.K. Varma, Dibrugarh-786001, Assam [PAN: ACHPB8633M -Vs.- Deputy Commissioner of Income Tax,.......Respondent Circle-1, Dibrugarh, Pushkara House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 -AND_ I.T.A. Nos. 55/GAU/2023 Assessment Year: 2012-2013 Deputy Commissioner of Income Tax,.........Appellant Circle-1, Dibrugarh

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