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26 results for “house property”+ Carry Forward of Lossesclear

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Key Topics

Addition to Income10Section 2507Section 153C7Section 143(3)6Depreciation6Disallowance6Section 44A5Section 153A3Section 683

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

Showing 1–20 of 26 · Page 1 of 2

Section 69C3
Section 143(2)2
Unexplained Cash Credit2

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 38. The present appeals concern AYs 2002-03, 2005-06 and 2006-07, on the date of the search the said assessments already stood completed. Since no incriminating material was unearthed during the search, no additions

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - DIMAPUR , DIMAPUR vs. M/S. UDIPTA ENERGY & EQUIPMENT PVT. LTD., ASSAM

In the result, appeal of the Revenue is dismissed

ITA 45/GTY/2017[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am आयकरअपीलसं. /Ita No. 45/Gau/2017 (Ǔ""ȡ[""""[/ Assessment Year 2013-14) The Dy. Commissioner Of Income- M/S Udipta Energy & Equipment Tax, Circle, Dimapur, Nagaland Pvt. Ltd. Vs. C/O Phukan Nagar, Sivasagar, Assam-785640 (\ "Ȣ"ȡ"ȸ/ Assessee) (Ĥ×"ȡ"Ȣ- / Respondent) .. È"ȡ"Ȣलेखासं./Pan No. Aaacu5559K \ "Ȣ"ȡ"ȸ"Ȧओरसे/ Assessee By : Shri Rabindro Singh, Jcit Ĥ×""ȸ"Ȧओरसे/ Respondent By : Shri Uttam Kr. Borthakur, Advocate

For Appellant: Shri Rabindro Singh, JCITFor Respondent: Shri Uttam Kr. Borthakur, Advocate
Section 131Section 139(1)Section 153ASection 69C

Loss account. Therefore, AO disallowed the amount of Rs.17,32,595/(18,57,595-1,25,000 suo moto disallowed by assessee). 5. Aggrieved by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A), who has deleted the addition made by the AO. Aggrieved, by the order

DCIT, CENTRAL CIRCLE-1, GUWAHATI, GUWAHATI vs. BRAHMAPUTRA FINLEASE PRIVATE LIMITED, NEW DELHI

In the result, appeal filed by the revenue is dismissed and the cross- objection filed by the Assessee is Partly Allowed

ITA 110/GTY/2023[2018-19]Status: DisposedITAT Guwahati28 Jan 2025AY 2018-19

Bench: Shri Manomohan Das, Hon’Ble & Shri Rakesh Mishra, Hon’Ble

For Appellant: Shri Vivek Malhotra, FCAFor Respondent: Soumendu Sekhar Das, JCIT
Section 132Section 143(2)Section 153CSection 250Section 68

House South West Delhi New Delhi – 110037 PAN : AAACK3691G (Appellant) (Respondent) Assessee By: Shri Vivek Malhotra, FCA Department By: Soumendu Sekhar Das, JCIT Date of Hearing: 30.12.2024 Date of Pronouncement: 28 .01.2025 ORDER PER MANOMOHAN DAS, JM This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals), Central, North Eastern Region, Guwahati (hereinafter

ASSISTANT 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 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

property being land or building or both, shares and securities, loans and advances, deposits in bank account. Page 56 of 114 I.T.A. No.: 43/GTY/2022 I.T.A. No.: 2/GTY/2023 Assessment Year: 2014-15 I.T.A. Nos.: 37, 38 & 39/GTY/2022 AYs: 2017-18, 2018-19 & 2019-20 ABCI Infrastructure Private Limited. (2) If any proceedings initiated or any order of assessment or reassessment made