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62 results for “reassessment”+ Section 24(1)clear

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Key Topics

Section 6859Section 153A53Section 14845Addition to Income44Section 143(3)43Section 25039Section 153C32Section 153D25Disallowance18Section 147

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

Showing 1–20 of 62 · Page 1 of 4

15
Depreciation14
Reassessment13

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

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

24. In his next fold of submission, he pointed out that in the case of one of the assessees i.e. Vishal Bamalwa, no search was carried out, but still ld. Assessing Officer has made the addition. 25. The ld. Counsel for the assessee further submitted that the only evidence referred by the ld. Assessing Officer in the impugned assessment order

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 22. A bare perusal of the above provision would reveal that before issuance of a notice under section 148 of the Income Tax Act for reopening of assessment, the ld. Assessing Officer having jurisdiction over

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee is allowed, whereas the appeal of the Revenue is dismissed

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

1) of section 142 or section 148 or to disclose fully and truly all material facts necessary for his assessment, for that assessment year. 22. A bare perusal of the above provision would reveal that before issuance of a notice under section 148 of the Income Tax Act for reopening of assessment, the ld. Assessing Officer having jurisdiction over

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (Supra) wherein a detailed discussion has been made with

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

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

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

reassessment order, as the case may be, is required to be passed by the Assessing Officer with the prior approval of the [Principal Commissioner or] Commissioner under sub-section (12) of section 144BA. The Tribunal while quashing the assessment order had relied upon its earlier decision in Navin Jain and Others (Supra) wherein a detailed discussion has been made with