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67 results for “reassessment u/s 147”+ Section 13(8)clear

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Key Topics

Section 153A60Section 14852Addition to Income47Section 143(3)42Section 14733Section 25032Section 143(2)25Section 6825Section 153D

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

147 of the Act. In support of this finding, reliance was placed by ld. CIT(Appeals) on the judgment of the Hon’ble Supreme Court in the case of ITO, Ward- 16(2) –vs.- M/s. Techspan India Private Limited & Another (2018) 4 TMI 1376 (Supreme Court) and in the case of CIT, Delhi –vbs.- M/s. Kelvinator India Limited

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati

Showing 1–20 of 67 · Page 1 of 4

25
Reopening of Assessment14
Disallowance10
Reassessment9
25 Sept 2023
AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

147 of the Act. In support of this finding, reliance was placed by ld. CIT(Appeals) on the judgment of the Hon’ble Supreme Court in the case of ITO, Ward- 16(2) –vs.- M/s. Techspan India Private Limited & Another (2018) 4 TMI 1376 (Supreme Court) and in the case of CIT, Delhi –vbs.- M/s. Kelvinator India Limited

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

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

reassessment proceeding under section 147 of the Income Tax Act, 1961. 8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true

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

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

reassessment proceeding under section 147 of the Income Tax Act, 1961. 8. On the basis of the examination of the relevant records done by me and the facts as discussed above, I have reason to believe that income has escaped assessment in the case of the assessee because of failure on the part of the assessee to disclose true

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

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

ITA 333/GTY/2025[2013-14]Status: DisposedITAT Guwahati19 Jan 2026AY 2013-14

Bench: the Ld. CIT(A).

For Respondent: Shri Santosh Kumar Karnani, Addl. CIT
Section 1Section 139(1)Section 143(3)Section 153ASection 245DSection 245D(4)Section 250

8 M/s Amplex Projects Private Limited completed (15/03/2016) u/s.143(3) of the Act for the relevant AY 2013-14 after the date of search (20/01/2016) is also bad in law as per the second proviso to section 153A of the Act. Consequently, it follows from the above that the appeal filed and the appellate order passed in this connection

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

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

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

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR
Section 132Section 143(3)Section 153ASection 253Section 253(5)

u/s 68 of the Act. The case of the assessee find support from the decision of Hon'ble Apex Court in the case of PCIT Vs Abhisar Buildwell P. Ltd. (supra), wherein the Hon'ble Court has held as under:- “5. We have heard learned counsel for the respective parties at length. The question which is posed for consideration

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 258/GTY/2018[1992-93]Status: DisposedITAT Guwahati27 Jan 2025AY 1992-93

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

13 officials were named therein and another Rs.2,52,021/- at 1/5th part of 60 percent of Rs.21,00,177/- from Nagaon Treasury, as 5 officials were named therein 1/16th of 60 percent of Rs.4698049/-, which is patently without basis and mere surmises and conjectures. 8. For that, the appellant begs leave of putting forward additional ground/ grounds in addition

JUGAL CHANDRA SAIKIA,GUWAHATI vs. INCOME TAX OFFICER, WARD-1(3), GUWAHATI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 259/GTY/2018[1993-94]Status: DisposedITAT Guwahati27 Jan 2025AY 1993-94

Bench: Sri Manomohan Das & Sri Rakesh Mishra

Section 143Section 250Section 254

13 officials were named therein and another Rs.2,52,021/- at 1/5th part of 60 percent of Rs.21,00,177/- from Nagaon Treasury, as 5 officials were named therein 1/16th of 60 percent of Rs.4698049/-, which is patently without basis and mere surmises and conjectures. 8. For that, the appellant begs leave of putting forward additional ground/ grounds in addition

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India

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

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 93,78,431 PB-9 BAMALWA India Ltd. 10. VISHAL 2012-13 Twenty First Century 4,74,95,786 PB-10 BAMALWA India