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23 results for “house property”+ Section 73(4)clear

Sorted by relevance

Delhi1,428Mumbai1,308Karnataka548Bangalore479Ahmedabad287Chennai282Jaipur270Hyderabad249Kolkata221Surat170Chandigarh152Indore114Cochin113Telangana72Pune66Calcutta57Raipur55Rajkot45Nagpur43Visakhapatnam42Lucknow38Guwahati23Cuttack22SC19Agra10Amritsar9Patna9Rajasthan8Jodhpur8Varanasi7Dehradun6Orissa4Allahabad3Ranchi3Andhra Pradesh1Jabalpur1

Key Topics

Addition to Income7Section 2505Section 44A5Section 143(3)5Depreciation5Disallowance5Section 153C4Section 1482Section 153A2

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

73,794/- only but is covered by the exception to the monetary limits for filing of appeals by the revenue, referred in Circular No. 23 of 2019 dated 06.09.2019 issued by Central Board of Direct Taxes (CBDT). 5. Brief facts of the case are that assessee filed his return of income on 26.07.2017, reporting total income of Rs.3

Showing 1–20 of 23 · Page 1 of 2

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

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

4 supra) is concerned, the following further submissions are made in addition to the above: (i) That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters, alleged dummy directors etc. of TFCIL. The same are not relevant to the case of the above Assessee. The Ld. A.O has not brought on record

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

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