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20 results for “house property”+ Section 133clear

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Key Topics

Section 1436Addition to Income4House Property3Section 1482Section 133(6)2Section 222

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

house property. That being so, we decline to interfere with the order of Id. C.I T.(A) in deleting the aforesaid additions. His order on this addition is, therefore upheld and the grounds of appeal of the Revenue are dismissed. 13. Ground No. 2 raised by the Revenue relates to deletion of addition

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

house property. That being so, we decline to interfere with the order of Id. C.I T.(A) in deleting the aforesaid additions. His order on this addition is, therefore upheld and the grounds of appeal of the Revenue are dismissed. 13. Ground No. 2 raised by the Revenue relates to deletion of addition

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

House No. 31, Shiva Niwas, 1stByelane, Ajanta Path, Survey, Beltala, Guwahati-781028. "थायीलेखासं./जीआइआरसं./PAN/GIR No.: AOGPS 3670 G (Assessee) .. (Revenue) Assesseeby : Shri Sandip Sengupta, JCIT DR Respondent by : Shri B. L. Purohit FCA & Shri Subash Purohit, FCA सुनवाईक"तार"ख/ Date of Hearing : 15/05/2019 घोषणाक"तार"ख/Date of Pronouncement : 02/08/2019 आदेश

INCOME TAX OFFICER, WARD-2, SHILLONG vs. SATINDER SINGH DHARIWAL, KOLKATA

In the result, appeal of the revenue is dismissed

ITA 17/GTY/2021[2016-17]Status: DisposedITAT Guwahati06 Oct 2023AY 2016-17

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

For Appellant: N o n eFor Respondent: Shri Arun Bhowmick, JCIT
Section 133(6)Section 147Section 148Section 69A

House Property Rs. (-)88,200/- Gross total Income Rs. 4,79,070/- Deduction under Chapter VIA Rs. 1,50,000/- Total Income Rs. 3,29,070/- 6. Ld. AO noted, “it is ascertained that during the financial year 2015-16 had made accommodation entry of bogus long term capital gains in the form of penny stock by way of trading

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement