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50 results for “reassessment”+ Exemptionclear

Sorted by relevance

Mumbai753 Delhi532 Chennai355 Ahmedabad237 Jaipur224 Hyderabad159 Bangalore150 Chandigarh134 Kolkata112 Raipur110 Pune105 Indore87 Rajkot63 Cochin51 Guwahati50 Patna41 Surat40 Visakhapatnam39 Nagpur38 Ranchi38 Amritsar32 Lucknow32 Jodhpur28 Agra17 Dehradun16 Cuttack15 Allahabad12 Varanasi2 Jabalpur1 Panaji1

Key Topics

Section 14842 Section 10(26)34 Section 25033 Addition to Income30 Section 14720 Exemption18 Section 69A17 Reassessment17 Section 142(1)16 Section 153A

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 41/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

Showing 1–20 of 50 · Page 1 of 3

15

Section 143(2)13

Natural Justice13

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 42/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 40/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 43/GTY/2025[2017-18]Status: DisposedITAT Guwahati28 Jul 2025AY 2017-18

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 39/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 38/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

CHUKHU TAJO,ITANAGAR vs. ITO, WARD NORTH LAKHIMPUR, NORTH LAKHIMPUR

In the result, all the appeals of the assessee are allowed for statistical purposes

ITA 37/GTY/2025[2016-17]Status: DisposedITAT Guwahati28 Jul 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Anil Kumar Agarwala, ARFor Respondent: Shri Kausik Ray, DR

Section 10(26)Section 144Section 148Section 250Section 250(6)

reassessment proceedings making addition of Rs 62,92,399/-without taking into account the entire facts of the case and without allowing exemption

INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR, NAGALAND vs. IMKUMMONGLA PONGEN, SHILLONG

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

ITA 156/GTY/2025[2016-17]Status: DisposedITAT Guwahati11 Dec 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 69A

reassessment proceedings u/s 148 of the Act since the notice was never served upon the assessee personally. It is stated that the assessee is from the Scheduled Tribe of Nagaland and is exempt

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

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

ITA 241/GTY/2025[2014-15]Status: DisposedITAT Guwahati11 Dec 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

reassessment proceedings is liable to be quashed. ITA Nos.: 241 & 242/GTY/2025 AYs: 2014-15 & 2015-16 Toshevi Keditsu Sema. 2. For that the Ld. Assessing Officer was not justified in invoking the provisions of section 69A of the Act and making addition of Rs. 21,72,720.00 in as much as the income of the appellant is exempt

TOSHEVI KEDITSU SEMA,KOHIMA vs. INCOME TAX OFFICER, WARD-2, DIMAPUR, DIMAPUR

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

ITA 242/GTY/2025[2015-16]Status: DisposedITAT Guwahati11 Dec 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 133(6)Section 142(1)Section 144Section 147Section 149Section 250Section 69A

reassessment proceedings is liable to be quashed. ITA Nos.: 241 & 242/GTY/2025 AYs: 2014-15 & 2015-16 Toshevi Keditsu Sema. 2. For that the Ld. Assessing Officer was not justified in invoking the provisions of section 69A of the Act and making addition of Rs. 21,72,720.00 in as much as the income of the appellant is exempt

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried

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

exempt was made in A.Y. 2010- 11. This was also accepted in scrutiny assessment passed on 31.03.2013. 22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried