MITCHELL WANKHAR,SHILLONG vs. ITO W-2, SHILLONG

In the result, the appeal filed by the assessee is partly allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

reassessment proceedings initiated by the department were bad in law as no notice u/s.148A and subsequent order passed u/s148(d) were served on your appellant. Further, copies of satisfaction note and sanction from higher authority was also not provided to your appellant before issuing notice u/s. 148. The notice u/s. 148 was issued by JAO and not by NFAC

LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER, WARD-1, SILCHAR

In the result, both appeals filed by the assessee in ITA No

Bench: The Itat Dated 15.09.2025 As Under:

reassessment as per the provision of section 147 to 151 of the Act, the notice was issued u/s 148 of the Act on 30.03.2021 and time was granted to file return of income for 30 days but assessee did not file return of income. Subsequently, other statutory notices u/s 142(1) of the Act was issued to the assessee

LALTANPUIA CHAWGHLUT,AIZAWL vs. INCOME TAX OFFICER WARD-1, SILCHAR, SILCHAR

In the result, both appeals filed by the assessee in ITA No

Bench: The Itat Dated 15.09.2025 As Under:

reassessment as per the provision of section 147 to 151 of the Act, the notice was issued u/s 148 of the Act on 30.03.2021 and time was granted to file return of income for 30 days but assessee did not file return of income. Subsequently, other statutory notices u/s 142(1) of the Act was issued to the assessee

INCOME TAX OFFICER, WARD-1, DIMAPUR, DIMAPUR, NAGALAND vs. IMKUMMONGLA PONGEN, SHILLONG

In the result, the appeal filed by the Revenue is allowed for statistical purposes

Bench: Shri Manomohan Das & Shri Rakesh Mishra

reassessment proceedings u/s 148 of the Act since the notice was never served upon the assessee personally. It is stated that the assessee is from the Scheduled Tribe of Nagaland and is exempt from Income Tax as per section 10(26) of the Act. The assessee is an agriculturist having paddy field and timber plantation in Longsa village under Mokokchung

INCOME TAX OFFICER, WARD-2, SHILLONG vs. SATINDER SINGH DHARIWAL, KOLKATA

In the result, appeal of the revenue is dismissed

Bench: Shri Rajpal Yadav & Shri Girish Agrawalassessment Year: 2016-17

reassessment of income during the FY 2015-16 relevant to the AY 2016-17.” 7. Assessee did not file any return in response to notice u/s. 148 issued by the Ld. AO. Ld. AO thereafter, called for information by issuing notices u/s. 133(6) of the Act to National Stock Exchange of India Ltd. (NSE), Mumbai as well as Bombay

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

unexplained cash credit on account of share capital/security premium/share application money was uncalled for, unjustified and thus the same be deleted. (8) For that in the facts and circumstance of this case the material based on which the Ld Assessment Officer passed the assessment order are collected behind the back of the assessee and which were not provided during

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

unexplained cash credit on account of share capital/security premium/share application money was uncalled for, unjustified and thus the same be deleted. (8) For that in the facts and circumstance of this case the material based on which the Ld Assessment Officer passed the assessment order are collected behind the back of the assessee and which were not provided during

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

unexplained cash credit on account of share capital/security premium/share application money was uncalled for, unjustified and thus the same be deleted. (8) For that in the facts and circumstance of this case the material based on which the Ld Assessment Officer passed the assessment order are collected behind the back of the assessee and which were not provided during

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

Bench: the Ld. CIT(A).

unexplained cash credit u/s 68 of the Act. Subsequently, proceeding w/s.153A of the Act was initiated against the assessee and notices 153A of the Act were issued and served on the assessee for the AYs 2010-11 to 2015-16. Copies enclosed at pg 1-6 of the Additional P/b. At the juncture, would be of relevance to quote secund

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

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

money 8 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited transferred to M/s Silverpoint Infratech Ltd. came back to the concerns of the clients .Again on 06/09/2016, Shri Sanjay Kumar Drolia stated in his deposition before the department that through entities controlled and managed by him and others, including M/s. Silverpoint Infratech Ltd, he had provided

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

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

money 8 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited transferred to M/s Silverpoint Infratech Ltd. came back to the concerns of the clients .Again on 06/09/2016, Shri Sanjay Kumar Drolia stated in his deposition before the department that through entities controlled and managed by him and others, including M/s. Silverpoint Infratech Ltd, he had provided

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

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

money in the hands of the subscribers was not explained and accordingly, the same treated as IT(SS)A Nos.1 to 7/GTY/2024 & 224/GTY/2024 Mayurply Industries Pvt. Ltd; A.Y. 10-11, 12-13 to 17-18, 18-19 unexplained cash credit in the hands of the assessee u/s 68 of the Act and added to the total income of the assessee

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)

money on behalf of the said companies. Also, the Ld. AO found that there was no mention of any commission charged as a broker with respect to the alleged transactions on behalf of these companies. 2.1 Before the Ld. CIT(A), the assessee averred that the credit in all the bank accounts have been treated

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)

money on behalf of the said companies. Also, the Ld. AO found that there was no mention of any commission charged as a broker with respect to the alleged transactions on behalf of these companies. 2.1 Before the Ld. CIT(A), the assessee averred that the credit in all the bank accounts have been treated

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

unexplainedly s with unexplainedly “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi Chemicals. On the other hand, it must also be noted that some of the Chemicals. On the other hand, it must also be noted that some of the Chemicals

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

unexplainedly s with unexplainedly “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi Chemicals. On the other hand, it must also be noted that some of the Chemicals. On the other hand, it must also be noted that some of the Chemicals

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

unexplainedly s with unexplainedly “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi Chemicals. On the other hand, it must also be noted that some of the Chemicals. On the other hand, it must also be noted that some of the Chemicals

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

unexplainedly s with unexplainedly “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi Chemicals. On the other hand, it must also be noted that some of the Chemicals. On the other hand, it must also be noted that some of the Chemicals

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

unexplainedly s with unexplainedly “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi “weak fundamentals” such as SRK Industries Ltd and Surabhi Chemicals. On the other hand, it must also be noted that some of the Chemicals. On the other hand, it must also be noted that some of the Chemicals