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37 results for “reassessment”+ Section 133clear

Sorted by relevance

Mumbai602Delhi396Kolkata198Jaipur186Bangalore132Ahmedabad110Chennai86Chandigarh69Raipur62Pune56Hyderabad52Surat42Patna41Indore39Guwahati37Ranchi30Agra28Nagpur22Lucknow21Visakhapatnam21Allahabad20Rajkot20Cuttack14Amritsar13Cochin10Dehradun9Jodhpur4Panaji1

Key Topics

Section 153C27Addition to Income19Section 6817Section 25016Section 10(26)14Section 143(3)11Section 14710Disallowance10Section 133(6)9Section 40A(3)

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

section 133(6) of the Act based on which ld. Assessing Officer was satisfied with the nature and source of the alleged sum. Thus we find that there was no failure on the part of appellant to disclose 11 M/s. Linkstar Promoters Pvt. Limited & M/s. Winner Dealtrade Pvt. limited fully and truly all material facts necessary for reassessment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati

Showing 1–20 of 37 · Page 1 of 2

9
Depreciation9
Cash Deposit4
25 Sept 2023
AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

section 133(6) of the Act based on which ld. Assessing Officer was satisfied with the nature and source of the alleged sum. Thus we find that there was no failure on the part of appellant to disclose 11 M/s. Linkstar Promoters Pvt. Limited & M/s. Winner Dealtrade Pvt. limited fully and truly all material facts necessary for reassessment

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

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

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

133(6) of the Act, all the subscribers filed their requisite details such as ITRs, Balance sheets, bank accounts, etc however no share application and share allotment letters were filed. The ld. AO on perusal of the said documents came to the conclusion that the source of the money in the hands of the subscribers was not explained and accordingly

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

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

133(6) of the Act alongwith detailed documentary evidences in support thereof. They also offered to appear personally before the Ld. A.O for confirmation of the impugned transactions. However, for reasons best known to the Ld. A.O, the said persons were never summoned by the Ld. A.O. 3.11 The Ld. A.O. has also commented on the alleged abnormal price movement

SHRI ABHIJIT RABHA,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-BONGAIGAON, BONGAIGAON

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

ITA 163/GTY/2019[2015-16]Status: DisposedITAT Guwahati03 Jul 2023AY 2015-16

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

Section 133(6)Section 143Section 150Section 150(2)Section 250

reassessment etc. under Section 147/148 d. fourthly, providing the reasons so recorded to the Appellant as soon as possible after the issue of the notice under Section 148 of the Act, e. fifthly, disposing the objections, if any filed, by the Appellant to the issue of the notice under Section 148 of the Act and f. finally, after following