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41 results for “reassessment”+ Section 72clear

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Key Topics

Section 6845Section 14832Addition to Income24Section 153A23Section 25021Section 143(3)15Section 14715Section 10(26)14Reassessment11Penalty

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

Showing 1–20 of 41 · Page 1 of 3

9
Disallowance8
Section 143(2)7

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

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

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 2012-13 Twenty First Century 4,76,41,688 PB-8 BAMALWA SONI India Ltd. CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) 9. BHAGWATI DEVI 2012-13 Twenty First Century

NAMITA MALLA SARKAR,AGARTALA vs. INCOME TAX OFFICER, WARD-UDAIPUR, AGARTALA

In the result, the appeal of the assessee is allowed

ITA 426/GTY/2019[2016-17]Status: DisposedITAT Guwahati09 Oct 2020AY 2016-17

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.426/Gau/2019 ("नधा"रणवष" / Assessment Year:2016-17)

For Appellant: Shri Rahul Jain, A.RFor Respondent: Shri Jayanta Mridha, JCIT, Sr. D.R
Section 139Section 139(1)Section 139(4)Section 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment framed by the assessing officer under section 147/148 of the Act is bad in law.For this proposition of law, Ld Counsel relied on the judgment of Hon’ble Bombay High Court, at Nagpur Bench, dated 12.07.2017 in the case of Smt. SumanVs.ITO, Income Tax Appeal No. 72

SHREE PRAKSH SINGH,GURGAON vs. INCOME TAX OFFICER, WARD-1, DIGBOI

In the result, the appeal of the assessee is allowed

ITA 14/GTY/2019[2012-13]Status: DisposedITAT Guwahati09 Oct 2020AY 2012-13

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.14/Gau/2019 ("नधा"रणवष" / Assessment Year:2012-13)

For Appellant: Shri S. P. Bhati, A.RFor Respondent: Shri Amitava Sen, JCIT, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 50CSection 50C(1)

72 of 2003 dated 12.07.2017(supra). 12. At the cost of repetition, we state that no reassessment proceedings can be initiated so long assessment proceedings on the basis of return of income filed by the assessee is pending. The assessment proceedings would cease to be pending either by passing of an order under Section

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 72/GTY/2020[2011-12]Status: DisposedITAT Guwahati03 Mar 2023AY 2011-12

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. PAWAN CEMENT COMPANY PRIVATE LIMITED, GUWAHATI

In the result, both the appeals filed by the Revenue for AY

ITA 73/GTY/2020[2013-14]Status: DisposedITAT Guwahati03 Mar 2023AY 2013-14

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

Section 132Section 139(1)Section 143(2)Section 153ASection 250Section 68

reassessment under section 147 of the Act has abated, needless to state that the scope and ambit of the assessment would include any order which the Assessing Officer could have passed under section 147 of the Act as well as under section 153A of the Act. 17. In the facts of the present case, a search came to be conducted