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90 results for “section 68”+ Search & Seizureclear

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Key Topics

Section 153A163Addition to Income74Section 13257Section 143(3)51Section 6846Section 153C44Section 143(2)43Section 132(4)35Section 153D31

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

Showing 1–20 of 90 · Page 1 of 5

Search & Seizure29
Disallowance19
Depreciation14

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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

seizure operation under section 132(1) of the Income Tax Act was conducted in the case of M/s. Nemichand Bamalwa & Sons Group at its Head Office in Malaya Road, Dibrugarh and the residential premises of the assessees herein at 9/1, Lower Rowdon Street, Block-A, Kolkata-20 on 20.11.2017. The survey operation was also conducted in the business premises

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)

section 143(3) are without valid jurisdiction and are bad in law. IT(SS)A Nos.1 to 7/GTY/2024 & 224/GTY/2024 Mayurply Industries Pvt. Ltd; A.Y. 10-11, 12-13 to 17-18, 18-19 04. The facts in brief are that a search and seizure action u/s 132 of the Act was conducted on Goldstone Group, its business associates, related entities

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

seizure operation u/s. 132 of the Act was conducted in "Himatsingka Group" on 22-9- 2011. Pursuant to the search operations, notices u/s, 153A of the Act were issued on the assessee on 15-5-2012. At the time of search, assessment proceedings u/s. 143(3) of the Act for the impugned assessment year

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 & disallowing interest on borrowings and no reference has been made to any documents unearthed during the course of search at the premises of Bhagya Kalita. 19. That Sir all the loans has been accepted initially in FY 14-15 & FY 15- 16 has been repaid in FY 19-20. The interest payment has been paid yearly after deducting

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

68 & disallowing interest on borrowings and no reference has been made to any documents unearthed during the course of search at the premises of Bhagya Kalita. 19. That Sir all the loans has been accepted initially in FY 14-15 & FY 15- 16 has been repaid in FY 19-20. The interest payment has been paid yearly after deducting