BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

46 results for “reassessment”+ Section 133Aclear

Sorted by relevance

Mumbai410Delhi354Bangalore142Chennai141Jaipur117Hyderabad117Kolkata69Rajkot62Patna47Ahmedabad47Guwahati46Chandigarh45Amritsar42Pune38Visakhapatnam31Surat28Raipur22Indore20Jodhpur16Agra15Ranchi15Nagpur14Lucknow14Panaji6Cuttack4Dehradun3Allahabad2Cochin1Varanasi1

Key Topics

Section 153A45Section 14832Addition to Income30Section 153C27Section 153D25Section 25023Section 14721Section 6816Disallowance13Section 143(3)

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

Showing 1–20 of 46 · Page 1 of 3

12
Reopening of Assessment12
Survey u/s 133A10

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

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

133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri Madanlal Bamalwa

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew our attention

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew our attention

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew our attention

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A of the Act was issued in the case of the assessee and warrant of authorization was issued in the case of Bhagya Kalita. It was stated that the case of search and seizure and the case of survey are equivalent as Shri Bhagya Kalita became the owner of Greenwood Resorts Pvt. Ltd. The Ld. AR also drew our attention