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31 results for “reassessment u/s 147”+ Section 196clear

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Key Topics

Section 143(3)25Addition to Income15Section 6810Section 14710Section 80l10Deduction10Reopening of Assessment10Section 2505Section 44A

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

Showing 1–20 of 31 · Page 1 of 2

5
Depreciation5
Disallowance5

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

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

u/s 68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. M/S. SMS SMELTERS LIMITED, NAHARLAGUN

Appeals are allowed in view of our foregoing detailed discussions

ITA 91/GTY/2017[2006-07]Status: DisposedITAT Guwahati06 Sept 2019AY 2006-07

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

147 of Income Tax Act, 1961. According to the appellant in the reasons recorded for re-opening of its case, the only reason given is that the appellant company received transport subsidy amounting to Rs.6,97,84,511/- for the period from 01.04.2005 to 31.03.2016 which according to the assessing officer escaped the assessment. No other reason was recorded

JUD CEMENT LIMITED,SHILLONG vs. ASSISTANT COMMISSIONER OF INCOME, CIRCLE - SHILLONG , SHILLONG

Appeals are allowed in view of our foregoing detailed discussions

ITA 40/GTY/2017[2008-09]Status: DisposedITAT Guwahati06 Sept 2019AY 2008-09

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

147 of Income Tax Act, 1961. According to the appellant in the reasons recorded for re-opening of its case, the only reason given is that the appellant company received transport subsidy amounting to Rs.6,97,84,511/- for the period from 01.04.2005 to 31.03.2016 which according to the assessing officer escaped the assessment. No other reason was recorded

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI vs. M/S. SMS SMELTERS LIMITED, NAHARLAGUN

Appeals are allowed in view of our foregoing detailed discussions

ITA 69/GTY/2017[2007-08]Status: DisposedITAT Guwahati06 Sept 2019AY 2007-08

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

147 of Income Tax Act, 1961. According to the appellant in the reasons recorded for re-opening of its case, the only reason given is that the appellant company received transport subsidy amounting to Rs.6,97,84,511/- for the period from 01.04.2005 to 31.03.2016 which according to the assessing officer escaped the assessment. No other reason was recorded

M/S. SMS SMELTERS LIMITED,NAHARLAGUN vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 3, GUWAHATI

Appeals are allowed in view of our foregoing detailed discussions

ITA 93/GTY/2017[2009-10]Status: DisposedITAT Guwahati06 Sept 2019AY 2009-10

Bench: Shri S.S.Godara & Dr. A.L. Saini

Section 143(3)Section 147Section 68Section 80l

147 of Income Tax Act, 1961. According to the appellant in the reasons recorded for re-opening of its case, the only reason given is that the appellant company received transport subsidy amounting to Rs.6,97,84,511/- for the period from 01.04.2005 to 31.03.2016 which according to the assessing officer escaped the assessment. No other reason was recorded