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18 results for “disallowance”+ Section 801clear

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Key Topics

Section 804Section 2503Section 44A2Section 143(3)2Section 69C2Addition to Income2

INCOME TAX OFFICER, WARD-1, DIGBOI, DIGBOI vs. ARUNACHAL TEA COMPANY, MARGHERITA

In the result, the appeal of the Revenue is dismissed while the CO of the assessee is allowed

ITA 133/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Jan 2025AY 2021-22

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143(1)Section 250Section 44ASection 6Section 7Section 80Section 801E

801-IA, 80-IB and 80-IC. Had the intention of the legislation was to make filing of Form 10CCB mandatory for Section 80-IE, it would have inserted section 80-IE in the heading itself. Further your petitioner reproduces relevant portion of the sub rule-1 on which your honour is banking upon for disallowing

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

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

801 (SC) and CIT Vs. Durga Prasad More (1971) 82 ITR 540 (SC). In this connection, it is submitted that the principles of preponderance of probabilities will come into play only when the basic test of direct and factual evidence fails. In the instant case, there is no ground whatsoever to doubt the direct and factual evidences furnished

RISHI AGARWAL,GUWAHATI vs. ITO, WARD-2(2), GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 266/GTY/2024[2021-22]Status: DisposedITAT Guwahati24 Jun 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 143(3)Section 250Section 69C

801 (SC)-the finding of the Hon. Supreme Court of India in this case of Sumati Dayal is a clear example of the application of the principle that the apparent must be considered real until it is shown that there are reasons to believe that it is not the real, and that the taxing authorities are entitled to look into