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39 results for “reassessment”+ Section 39(2)clear

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Key Topics

Section 153C29Addition to Income23Section 6821Section 25020Disallowance16Depreciation14Section 143(3)12Section 40A(3)9Section 369Section 147

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

Showing 1–20 of 39 · Page 1 of 2

8
Section 69C6
Search & Seizure3

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

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

39 of the paper book No. 17 filed in the case of Vishal Bamalwa and, therefore, no order under section 153A ought to have been passed. The cognizance under section 153A could only be taken if a valid search has been carried out upon the assessee. The CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) judgment

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, DIBRUGARH, DIBRUGARH vs. SANTOSH BAMALWA, DIBRUGARH

In the result, appeal of the revenue is dismissed and the cross- objection filed by the assessee is allowed

ITA 104/GTY/2023[2012-13]Status: HeardITAT Guwahati13 Dec 2023AY 2012-13

Bench: Dr. Manish Borad, Hon’Ble & Shri Sonjoy Sarma, Hon’Blei.T.A. No. 104/Gty/2023 Assessment Year: 2012-13 Assistant Commissioner Of Income Smt. Santosh Bamalwa Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) C.O. No. 34/Gty/2023 Assessment Year: 2012-13 Smt. Santosh Bamalwa Assistant Commissioner Of Income Tax, Circle-1, Dibrugarh Vs Ground Floor Mahalaya Road C/O A.K. Varma Dibrugarh - 786001 [Pan: Aedpb9900P] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent) Assessee By : Shri S.K. Tulsiyan, Advocate Revenue By : Shri Arun Bhowmick, Jcit, D/R सुनवाई क" तारीख/Date Of Hearing : 01/11/2023 घोषणा क" तारीख /Date Of Pronouncement: 13/12/2023 आदेश/O R D E R Per Dr. Manish Borad: The Present Appeal Filed By The Revenue & The Cross-Objection Filed By The Assessee Are Directed Against The Order Of The Learned Commissioner Of Income Tax (Appeals), Central, North-East Region, Guwahati (Hereinafter The “Ld. Cit(A)”) Dt. 14/07/2023, Passed U/S

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Arun Bhowmick, JCIT, D/R
Section 132Section 143(2)Section 153ASection 68

reassess taking into consideration the other material in respect of completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made by the AO in absence of any incriminating material found during the course of search under Section 132 or requisition under Section 132A of the Act, 1961. However, the completed/unabated assessments can be re-opened

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

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

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3,98,89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed

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

39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3,98,89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed

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

39,61,346/- 11,60,000/- 26,75,650/- 2019-20 3,20,17,555/- 3,98,89,243/- 24,80,000/- 53,91,888/- 2020-21 4,95,17,205/- 5,97,56,401/- 31,84,000/- 70,55,196/- 9. That Sir, in view of 1 Proviso to Sec. 153C the date of Search is to be construed