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31 results for “reassessment u/s 147”+ Section 45(4)clear

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Key Topics

Section 153A19Addition to Income15Section 6812Section 143(3)11Section 14710Section 2509Disallowance9Section 1486Section 44A

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 u/s. 147 by issue of a notice u/s. 148, in spite of the fact that none of conditions precedent existed and/or have been complied with and/or fulfilled by the Ld. A.O. (2) That the Ld. CIT(A) was wholly wrong in not considering the fact that proceeding initiated u/s 147 of the IT Act, 1961 is completely

Showing 1–20 of 31 · Page 1 of 2

5
Unexplained Cash Credit5
Depreciation5
Search & Seizure4

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 u/s. 147 by issue of a notice u/s. 148, in spite of the fact that none of conditions precedent existed and/or have been complied with and/or fulfilled by the Ld. A.O. (2) That the Ld. CIT(A) was wholly wrong in not considering the fact that proceeding initiated u/s 147 of the IT Act, 1961 is completely

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)

147, Section 148, Section 149, Section 151 and Section 153, in the case of a person where a search is initiated under section 132 or books of account, other documents or any assets are requisitioned under section 132-A after the 31st day of May, 2003, the Assessing Officer shall— (a) issue notice to such person requiring him to furnish

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

4 years from end of Page 11 of 23 I.T.A. No.: 275/Gau/2018 Assessment Year: 2009-10 M/s. Arihant International Limited. assessment year unless escapement was resulted from assessee’s failure to disclose all material facts necessary for its assessment. 9.8. The Full Bench of the Delhi High Court in the case of Kelvinators of 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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal

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

4) of the Income Tax Act by the Department, have retracted their statements by bringing the correct fact to the notice of the Revenue. For buttressing this proposition, he relied upon the judgment of the Hon’ble Supreme Court in the case of Sri Krishna Vs. Kurukshetra University, AIR 1976 SC 376, Vinod Solanki Vs. UOI Civil Appeal