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.

41 results for “reassessment”+ Section 56(2)clear

Sorted by relevance

Mumbai755Delhi643Chennai316Bangalore229Jaipur223Ahmedabad207Hyderabad186Kolkata139Chandigarh136Pune89Raipur88Amritsar76Indore71Rajkot49Surat46Agra42Guwahati41Jodhpur38Lucknow37Nagpur35Patna32Cochin28Visakhapatnam21Cuttack21Allahabad17Ranchi10Dehradun9Panaji2

Key Topics

Section 143(3)32Section 25027Section 153C27Addition to Income21Section 14818Depreciation14Disallowance14Section 6813Section 40A(3)9Section 36

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

Showing 1–20 of 41 · Page 1 of 3

9
Section 44A7
Limitation/Time-bar4

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

56,85,498 PB-4 BAMALWA Ltd. 5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI

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

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 when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued Notice to us u/s 153C

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

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 when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued Notice to us u/s 153C

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

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 when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued Notice to us u/s 153C

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 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

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 when it is received by AO of such third person. In this case we are the person covered by such law. In our case AO has issued Notice to us u/s 153C