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102 results for “section 68”+ Section 10(22)clear

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Key Topics

Section 153A133Section 80I93Addition to Income74Section 13250Section 6847Section 153C42Section 25041Section 143(2)40Section 143(3)39Disallowance

ACCRECENT WAY MARKETING (P) LTD.,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

68,800/- which was erroneously offered as Income by the appellant company and was thoroughly unjustified in disallowing the claim raised before her. 4. For that the appellant urges leave to raise any further/ additional ground at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee company had e-filed the return

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

Showing 1–20 of 102 · Page 1 of 6

33
Search & Seizure23
Deduction17
ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

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

22. The ld. Assessing Officer has reopened the assessments of Smt. Meenakshi Bamalwa Soni and Smt. Bhagwati Devi Bamalwa. He completed the assessments under section 147 read with section 143(30 on 24.12.2018 in both the cases, i.e. after the search carried out upon the assessee on 20.11.2017. It is almost after more than one year. He again

JOSEPH SYNGKLI,NONGPOH vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, the appeal filed by the assessee is allowed for statistical purposes

ITA 157/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 10(26)Section 148Section 250Section 251

68,00,000/- is the Total Fixed Deposit which is Booked during the whole year in my HDFC A/C No. 22661530002291 (Refer Page No. 174- 204) a. 20-06-2016 Rs. 20,00,000/- Redeemed b. 22-06-2016 Rs. 15,00,000/- FD Booked c. 22-08-2016 Rs. 15,00,000/- Redeemed d. 22

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined