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2 results for “house property”+ Section 153Dclear

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Key Topics

Section 153C7Section 1322Section 153A2Section 682Unexplained Cash Credit2Addition to Income2

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, 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

153D of the Act is the provision regarding prior approvals to be obtained by the AO for completing the assessment in case of search or requisition u/s 153A/153C of the Act. 34. From a reading of Section 153A of the Act, it is noted that where a search u/s. 132 of the Act or requisition u/s 132A