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26 results for “house property”+ Section 26(1)(iii)clear

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Key Topics

Addition to Income10Section 153C7Section 2506Section 143(3)6Section 1436Depreciation6Section 44A5Disallowance5Section 683

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

iii) Ground No. 3 raised by the Revenue in ITA No. 170/Gau/2018 relates to the deletion of addition of Rs. 54,120/- on account of parking fees.” 4. Now, we take ground No. 1 raised by the Revenue which relates to action of ld CIT(A) in treating the amount of Rs.1,15,81,078/- as income from “profits

Showing 1–20 of 26 · Page 1 of 2

Section 1322
Section 153A2
Unexplained Cash Credit2

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

iii) Ground No. 3 raised by the Revenue in ITA No. 170/Gau/2018 relates to the deletion of addition of Rs. 54,120/- on account of parking fees.” 4. Now, we take ground No. 1 raised by the Revenue which relates to action of ld CIT(A) in treating the amount of Rs.1,15,81,078/- as income from “profits

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. 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

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

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. 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. 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. 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

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

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

housing of working classes. But it was expressly provided that no land could be acquired which at the date of compulsory purchase formed part of park, garden or pleasure-ground. An order of compulsory purchase was made which was challenged by the owner contending that the land was part of park. The Minister directed public enquiry and on the basis

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

ITA 37/GTY/2022[2017-18]Status: HeardITAT Guwahati05 Apr 2023AY 2017-18

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 143(3)Section 250Section 44A

1) of the Act and, hence, the Returns of Income filed by the Assessee, in compliance to the Notice issued u/s Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred