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55 results for “reassessment u/s 147”+ Section 139(5)clear

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Key Topics

Section 153A72Section 153C48Addition to Income30Section 14826Section 14725Section 153D25Section 143(2)24Section 25019Section 143(3)

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)

5 Shree Prakash Singh Assessment Year:2012-13 8. The legal issue raised by the assessee is that for A.Y. 2012-13, which is the assessment year under consideration, even though the Assessing Officer had time as per Statute to issue notice u/s 143(2) of the Act for scrutiny u/s 143(3) of the Act. The Assessing Officer

Showing 1–20 of 55 · Page 1 of 3

19
Search & Seizure13
Reassessment10
Disallowance10

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

139, 147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice to say that

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

147 section 148. section 149, section 131 and section 153, in the case of a person where a search initiated under section 132 or books of account other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such

COMMISSIONER OF INCOME TAX -II, GUWAHATI vs. M/S. ARIHANT INTERNATIONAL LIMITED , GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 275/GTY/2018[2009-10]Status: DisposedITAT Guwahati19 Oct 2022AY 2009-10

Bench: Dr. Manish Borad & Sri Sonjoy Sarma

Section 143(2)Section 143(3)Section 147Section 148Section 250Section 43(5)Section 73

5 of 23 I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 M/s. Arihant International Limited. 7. We have heard rival contentions and perused the records placed before us. Revenue is in appeal before this Tribunal challenging the order of ld. CIT(A) quashing the assessment order framed u/s 147 of the Act holding that the same has been reopened based

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

139 (4) of the Act- belated return). The time limit for the Assessing 3 Namita Malla Sarkar Assessment Year:2016-17 Officer to issue notice u/s 143(2) of the Act was on or before 30.09.2018. However, in the assessee`s case, the Assessing Officer issued notice under section 148 of the Act on 10.05.2018, before the expiry of time