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32 results for “house property”+ Section 131(1)(a)clear

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Key Topics

Addition to Income16Section 143(3)9Section 2506Section 1436Depreciation6Section 44A5Disallowance5Section 1314Section 153C3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

Section 131 of the Act, wherein she had stated as under: - Q No. 7. Please furnish details of investments made by you in the F.Y 2011-12? Please explain the source. Ans: I have the following investments: I) Two Guest Houses as mentioned M/s ATC Realtors Pvt. Ltd. ITA No. 169 & 170/GAU/2018 2) Properties in Shillong three number, Barupani

Showing 1–20 of 32 · Page 1 of 2

Section 69C3
Deduction3
Unexplained Investment3

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate
Section 143Section 22

Section 131 of the Act, wherein she had stated as under: - Q No. 7. Please furnish details of investments made by you in the F.Y 2011-12? Please explain the source. Ans: I have the following investments: I) Two Guest Houses as mentioned M/s ATC Realtors Pvt. Ltd. ITA No. 169 & 170/GAU/2018 2) Properties in Shillong three number, Barupani

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. 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. 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. 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

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

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

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. 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. 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. 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. 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

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. 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. 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. 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

M/S. BRAHMAPUTRA CRACKER & POLYMER LTD. ,DIBRUGARH vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH

In the result, all the appeals of the revenue are dismissed and all the appeals of the assessee are allowed

ITA 200/GTY/2019[2015-16]Status: DisposedITAT Guwahati22 Oct 2020AY 2015-16

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

131 Nil (interest income from deposit of loans and equity) 2013-14 27.09.2013 Nil 20,48,28,383 1,83,76,52,004 Nil ITA Nos. 94 to 97/Gau/2018 ITA No. 101/Gau/2019 & Brahmaputra Cracker & Polymer Ltd. 2014-15 24.09.2014 Nil 28,91,87,935 16,79,15,802 Nil 2015-16 22.09.2015 Nil 6,99,57,852 1

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 2, DIBRUGARH vs. M/S. BRAHMAPUTRA CRACKER & POLYMER LTD. , DIBRUGARH

In the result, all the appeals of the revenue are dismissed and all the appeals of the assessee are allowed

ITA 89/GTY/2018[2011-12]Status: DisposedITAT Guwahati22 Oct 2020AY 2011-12

Bench: Shri A. T. Varkey, Jm & Dr. A. L. Saini, Am]

131 Nil (interest income from deposit of loans and equity) 2013-14 27.09.2013 Nil 20,48,28,383 1,83,76,52,004 Nil ITA Nos. 94 to 97/Gau/2018 ITA No. 101/Gau/2019 & Brahmaputra Cracker & Polymer Ltd. 2014-15 24.09.2014 Nil 28,91,87,935 16,79,15,802 Nil 2015-16 22.09.2015 Nil 6,99,57,852 1