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26 results for “house property”+ Undisclosed Incomeclear

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Key Topics

Section 25010Addition to Income10Section 143(3)9Section 69A9Section 271A8Section 153A6Section 44A5Depreciation5Disallowance5

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 257/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 Sept 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

house property at the time of statement recorded u/s 132(4) of the Act on the basis of some documents related to the rental income, which were found and seized during the course of the search which was subsequently I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita. disclosed in the return of income filed in response

Showing 1–20 of 26 · Page 1 of 2

House Property4
Section 153C3
Search & Seizure3

BHAGYA KALITA,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, both the appeals filed by the assessee are partly allowed for statistical purposes

ITA 256/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 Sept 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 132(1)Section 132(4)Section 139(1)Section 153ASection 250Section 271A

house property at the time of statement recorded u/s 132(4) of the Act on the basis of some documents related to the rental income, which were found and seized during the course of the search which was subsequently I.T.A. Nos.: 256 & 257/GTY/2024 Assessment Years: 2020-21 & 2021-22 Bhagya Kalita. disclosed in the return of income filed in response

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

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

undisclosed income from other sources or that the transactions as claimed by the Assessees were sham. 3.7 Thus, the Assessees discharged the primary onus cast upon them u/s 68 of explaining the nature and source of sums found credited in their respective bank accounts viz. sale proceeds of shares of TFCIL/JIL (as the case may be) by furnishing detailed documentary

SUBHASH CHAND CHORARIA,GUWAHATI vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE - 2, GUWAHATI

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

ITA 63/GTY/2024[2017-18]Status: DisposedITAT Guwahati16 Oct 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 115BSection 143(2)Section 143(3)Section 250Section 69A

house property, most of which was received by cheque and interest on bank deposits and the miscellaneous receipts. It was submitted that the entire cash in hand was tax paid income and there is no limit even under the I.T. Act or any other law as to how much money could be withdrawn and kept at home

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