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22 results for “house property”+ Short Term Capital Gainsclear

Sorted by relevance

Mumbai929Delhi677Bangalore260Jaipur234Chennai153Hyderabad122Ahmedabad89Chandigarh78Kolkata69Raipur66Pune63Indore39Nagpur38Surat38Cochin32SC24Guwahati22Visakhapatnam21Rajkot16Lucknow15Cuttack13Agra11Dehradun6Amritsar5Patna4Jabalpur3Allahabad2Jodhpur2D.K. JAIN JAGDISH SINGH KHEHAR1Ranchi1

Key Topics

Section 143(3)6Addition to Income6Section 2505Section 44A5Depreciation5Disallowance5Section 1473Section 682

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

Showing 1–20 of 22 · Page 1 of 2

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

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

gains which arose after the sale CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) of the shares was not impossible. The Appellant Assessee states that the A.O. failed to appreciate that the reasons for investing in a particular security are not always bound by fundamentals. In fact, to say that one must only invest in securities

SMT. SANTOSH BAMALWA,DIBRUGARH vs. ACIT, CIRCLE-1, DIBRUGARH

In the result, all the appeals of the Revenue are dismissed and that of the Cross Objections of the assessees are allowed

ITA 348/GTY/2025[2011-12]Status: DisposedITAT Guwahati13 Mar 2026AY 2011-12

Bench: Shri Duvvuru Rl Reddy & Shri Rajesh Kumarsmt. Santosh Bamalwa Acit, Circle-1 C/O A.K. Varma, Ground Floor, Aayakar Bhawan, 2Nd Floor, Vs. Mahalaya Road, Dibrugarh- Milan Nagar, Dibrugarh-786003, 786001, Assam Assam (Appellant) (Respondent) Pan No. Aedpb9900P Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Santosh Kumar Karnani, Addl. Cit Date Of Hearing: 09/03/2026 Date Of Pronouncement: 13/03/2026 O R D E R

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Santosh Kumar Karnani, Addl
Section 10(38)Section 143(1)Section 143(3)Section 147Section 148Section 68

house property, short term capital gain and income from other sources. The assessee has sold 50,000 equity shares of Twenty

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

short 'the Act'. Heard both the parties. Case file(s) perused. 2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue

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

short 'the Act'. Heard both the parties. Case file(s) perused. 2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue

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

short 'the Act'. Heard both the parties. Case file(s) perused. 2. For the reasons stated Revenue's petition 21.05.2017 seeking condonation of thirteen days' delay and assessee's no objection thereto, we condone the impugned delay attributable to various procedural formalities and compilation of records. The case is now taken up for adjudication on merits. 3. The Revenue