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69 results for “reassessment”+ Section 2(22)clear

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Key Topics

Section 153C78Section 153A67Section 143(3)43Addition to Income43Section 25037Section 6831Section 153D31Section 14819Disallowance18Section 147

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 24/GTY/2019[2014-15]Status: DisposedITAT Guwahati02 Aug 2019AY 2014-15

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

Showing 1–20 of 69 · Page 1 of 4

17
Depreciation14
Search & Seizure12
ITA 22/GTY/2019[2012-13]Status: DisposedITAT Guwahati02 Aug 2019AY 2012-13

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 20/GTY/2019[2010-11]Status: DisposedITAT Guwahati02 Aug 2019AY 2010-11

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 21/GTY/2019[2011-12]Status: DisposedITAT Guwahati02 Aug 2019AY 2011-12

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 23/GTY/2019[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

SHRI SUBRATA KUMAR SAHA,AGARTALA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-AGARTALA, AGARTALA

Appeals are allowed in above terms

ITA 25/GTY/2019[2015-16]Status: DisposedITAT Guwahati02 Aug 2019AY 2015-16

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 144Section 153ASection 153CSection 271(1)(c)

reassess the income of the other person in accordance with the provisions of section 153A, if, that Assessing Officer is satisfied that the books of account or documents or assets seized or requisitioned have a bearing on the determination of the total, income of such other person for the relevant assessment year or years referred to in sub-section

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14

Bench: the Ld. CIT(A).

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250

2) If any proceeding initiated or any order of assessment or reassessment made sonder sub-section (1) has been annuled in appeal or any other legal proceeding then notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub-section (1) shall stand

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with

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

2) for scrutinising their returns. Therefore, in their case, the assessments would be construed as completed it. Those completed assessments could be tinkered with for assessing the income under section 153A only, if during the course of search, some incriminating material was discovered and seized. In other words, the addition in an assessment under section 153A could be made with