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20 results for “house property”+ Section 133(1)(d)clear

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Key Topics

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

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

d) of the Act and rather informed the Ld. A.O to conduct the necessary cross-examination. The Ld. A.O, however, did not take any further steps to comply with his own commission. Thus, the Assessees were not provided any cross- examination of the concerned Directors, Entry Operators and the Brokers. As discussed earlier, statements recorded behind the back

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

D E R PER Bench, The caption two appeals filed by the Revenue, pertaining to assessment years 2012-13 and 2013-14 are directed against the separate orders passed by the Commissioner of Income Tax(Appeals)-2 [in short CIT(A)-2], Guwahati, which M/s ATC Realtors Pvt. Ltd. ITA No. 169 & 170/GAU/2018 in turn arise out of separate assessment

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

D E R PER Bench, The caption two appeals filed by the Revenue, pertaining to assessment years 2012-13 and 2013-14 are directed against the separate orders passed by the Commissioner of Income Tax(Appeals)-2 [in short CIT(A)-2], Guwahati, which M/s ATC Realtors Pvt. Ltd. ITA No. 169 & 170/GAU/2018 in turn arise out of separate assessment

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 / O R D

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

D E R PER GIRISH AGRAWAL, ACCOUNTANT MEMBER: Appeal filed by the revenue is against the order of Ld. CIT(A), Shillong dated 18.09.2020 passed against the assessment order of ITO, ward-3, Shillong u/s. 147/143(3) of the Income-tax Act, 1961 (hereinafter referred to as the “Act”), dated 27.12.2019 for AY 2016-17. 2. Grounds raised