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84 results for “section 68”+ Carry Forward of Lossesclear

Sorted by relevance

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Key Topics

Section 153A92Section 6867Section 80I64Addition to Income56Section 25045Section 153C36Section 13235Section 132(4)35Section 14835Disallowance

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

Showing 1–20 of 84 · Page 1 of 5

26
Search & Seizure20
Depreciation15

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

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

forwarded by the DIT, Kolkata, which was based upon the search carried out upon some third entity. It is just a theoretical compilation of certain facts, which was never examined analytically by any authority because it is not disclosed by the ld. Assessing Officer, whether any addition was made in the hands of those entry providers/brokers and if made, then

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

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

ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

carried on, and which was submitted to the AO was found wrong when compared with the bank statement of the said account, as obtained by the AO from the Bank, and ii. There was a balance of only Rs. 5.59 lakhs in the said account and, for clearance of the loan cheques, the cash deposited in the said account

S.M. LIME INDUSTRIES,GUWAHATI,ASSAM vs. DCIT/ACIT, CIR-1, GUWAHATI

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

ITA 37/GTY/2024[2018-19]Status: DisposedITAT Guwahati20 Jan 2025AY 2018-19

Bench: Dr.Manish Borad & Shri Manomohan Dasआयकर अपील सं. / Ita No.37/Gty/2024 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Shri B.L. Purohit, FCAFor Respondent: Shri Soumendu Sekhar Das, JCIT
Section 143(3)Section 250Section 68

carry forward of the Returned Loss of the Appellant Rs.33,81,859/-. 5. On the facts and in the circumstances of the Appellant's case it is prayed that the entire addition of Rs.7,71,74,960/- made by the A.O. and upheld by the learned CIT(Appeals) may be deleted and A.O. may be directed to accept the Returned

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT
Section 132Section 158B

68, 69, 69A, 69B and 69C shall, so far as may be, apply and references to 'financial year' in those sections shall be construed as references to the relevant previous year falling in the block period including the previous year ending with the date of search or of the requisition. I.T.A. No. 120/GTY/2011 Block Year: 01/04/1989 to 08/12/1999 Shri Subhash