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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

281 CTR 241 (SC). According to him, in this judgment it was laid CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) down that if an assessee was not provided opportunity to cross examine the witness, whose statement is being used against the assessee, then, such evidence will be excluded for consideration of deciding controversy. Thus

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 148 seeking to reopen assessment - Whether on facts, Assessing Officer had prima facie reason to believe that income chargeable to tax escaped assessment and, thus, validity of impugned reassessment proceedings was to be upheld - Held, yes [Para 10] [In favour of revenue]” In the case of Reena Jain reported in 174 taxmann.com 849 (Calcutta). The head notes read

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAS OFFICER

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 148 seeking to reopen assessment - Whether on facts, Assessing Officer had prima facie reason to believe that income chargeable to tax escaped assessment and, thus, validity of impugned reassessment proceedings was to be upheld - Held, yes [Para 10] [In favour of revenue]” In the case of Reena Jain reported in 174 taxmann.com 849 (Calcutta). The head notes read

INCOME TAX OFFICER, WARD-1, SILCHAR vs. ROHIT KUMAR GULGULIA, SILCHAR

In the result, appeal of the revenue is dismissed

Bench: Shri Sanjay Garg & Shri Girish Agrawalassessment Year: 2011-12

Section 11 of the said Act. The first substantial question of law will, accordingly, have to be answered in favour of the Appellant and against the Respondent-Revenue." 6.3. In view of the above, non-disposal of the objections of the assessee by the Ld. AO without passing a written/speaking order renders the assessment order and the consequential additions

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

In the result, the appeal of the assessee for Assessment Year

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

Section 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit as given