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26 results for “house property”+ Section 56clear

Sorted by relevance

Delhi1,836Mumbai1,618Bangalore679Karnataka590Jaipur357Ahmedabad347Chennai336Hyderabad315Kolkata252Chandigarh216Pune181Cochin164Indore150Surat108Visakhapatnam86Telangana86Raipur64Lucknow59Amritsar57Calcutta56Nagpur42SC41Rajkot37Cuttack30Agra28Guwahati26Jodhpur20Patna15Varanasi14Rajasthan7Kerala7Allahabad5Orissa3Ranchi3Dehradun3Jabalpur2Gauhati1Andhra Pradesh1A.K. SIKRI ROHINTON FALI NARIMAN1T.S. THAKUR ROHINTON FALI NARIMAN1

Key Topics

Addition to Income10Section 2506Section 143(3)6Section 44A5Depreciation5Disallowance5Section 153C4Deduction3Section 153A2

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]

house property. Likewise, the company may have income from other sources. The company may also, as in that case, keep the surplus funds in short-term deposits in order to earn interest. Such interest will be chargeable under section 56

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]

house property. Likewise, the company may have income from other sources. The company may also, as in that case, keep the surplus funds in short-term deposits in order to earn interest. Such interest will be chargeable under section 56

Showing 1–20 of 26 · Page 1 of 2

Section 2(22)(e)2

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

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

house property. Likewise, the company may have income from other sources. The company may also, as in that case, keep the surplus funds in short-term deposits in order to earn interest. Such interest will be chargeable under section 56

AFSANA BEGUM,GUWAHATI vs. ACIT CIR-1, GUWAHATI, GUWAHATI

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

ITA 113/GTY/2025[2020-21]Status: DisposedITAT Guwahati11 Dec 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 139(4)Section 143(2)Section 143(3)Section 2(22)(e)Section 250Section 56

property situated at C-97, South Extension Part-Il, New Delhi jointly with her husband Sri. S.K. Datta for a consideration of ₹13,00,00,000/- (assessee’s investment share being 50% of the consideration). The assessee had submitted that the sources for the investment was out of housing loan availed from SBI jointly with her husband for an amount

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

property discovered in the course of search which were not produced or not already disclosed or made known in the course of original assessment." 38. The present appeals concern AYs 2002-03, 2005-06 and 2006-07, on the date of the search the said assessments already stood completed. Since no incriminating material was unearthed during the search, no additions

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

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

ASSISTANT 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 2/GTY/2023[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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

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

ITA 43/GTY/2022[2014-15]Status: HeardITAT Guwahati05 Apr 2023AY 2014-15

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

Section 143(3)Section 250Section 44A

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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 39/GTY/2022[2019-20]Status: HeardITAT Guwahati05 Apr 2023AY 2019-20

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

Section 143(3)Section 250Section 44A

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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 38/GTY/2022[2018-19]Status: HeardITAT Guwahati05 Apr 2023AY 2018-19

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

Section 143(3)Section 250Section 44A

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 u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given

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. 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. 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

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. 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. 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. 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 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. 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. 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