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29 results for “house property”+ Section 10(35)clear

Sorted by relevance

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Key Topics

Addition to Income13Section 143(3)10Section 153A9Section 2508Section 271A8Section 69A6Section 44A5Depreciation5Disallowance5

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

Showing 1–20 of 29 · Page 1 of 2

Section 153C4
Section 1314
Unexplained Investment3

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

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

House, Natun Gaon, NH-37, Mohanaghat, Dibrugarh, Assam-786008 Appearances by: S/Shri S.K. Tulsiyan, Advocate and Sanjay Varma, FCA and A.K. Varma, ITP, appeared on behalf of the assessee Shri Arun Bhowmick, JCIT, appeared on behalf of the Revenue Date of concluding the hearing : August 28, 2023 Date of pronouncing the order : September

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

35. Consequently, it is obligatory on the part of the Assessing Officer to demonstrate and prove that undisclosed income of the specified previous year was found during the course of search or as a result of the search.” 6. It was also submitted that there are several other judgements which state that the penalty may not be imposed in certain

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

35. Consequently, it is obligatory on the part of the Assessing Officer to demonstrate and prove that undisclosed income of the specified previous year was found during the course of search or as a result of the search.” 6. It was also submitted that there are several other judgements which state that the penalty may not be imposed in certain

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

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

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

section 115BBE of the Act and the Ld. CIT(A) not being justified in partially sustaining the addition of ₹7,42,397/- out of the same. A perusal of the assessment order shows that the assessee had filed the return of income showing total income of ₹27,41,140/- and the notice for hearing was issued to furnish certain particulars

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

35. The rationale behind the above discussed exercise is because, ordinarily, in terms of Section 132(4A)(i) of the Act, when any document is found in the possession or control of any person in the course of a search, it may be presumed that such document belongs to such person i.e. the searched person. Section 292C