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119 results for “section 68”+ Section 13(1)(b)clear

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Key Topics

Section 80I93Addition to Income73Section 143(3)67Section 6853Section 153A53Section 14733Section 25032Disallowance27Deduction26Section 143(2)

M/S. BALAJI ENTERPRISE,GUWAHATI vs. ADDL. COMMISSIONER OF INCOME TAX, RANGE-3, GUWAHATI

In the result, the appeal of the assessee is allowed

ITA 354/GTY/2018[2011-12]Status: DisposedITAT Guwahati13 Nov 2020AY 2011-12

Bench: Shri A. T. Varkey, Jm]

Section 124Section 124(1)Section 124(3)(b)Section 143Section 143(1)Section 143(2)Section 143(3)Section 3

b) of sub-sec.(2) of section 127 of the Act. Sub-section(4) of Section 127 of the Act provides that upon the transfer of case by the authorities specified in sub-section (1) or (2) of section 127 of the Act, any stage of the proceedings shall not render the re-issue

Showing 1–20 of 119 · Page 1 of 6

25
Section 13222
Reopening of Assessment12

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 306/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC Online All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

KARAN JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 310/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC Online All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 309/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC Online All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 308/GTY/2019[2015-16]Status: DisposedITAT Guwahati18 Dec 2025AY 2015-16

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC Online All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

ITA 307/GTY/2019[2016-17]Status: DisposedITAT Guwahati18 Dec 2025AY 2016-17

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Somnath Ghosh, ARFor Respondent: Shri Santosh Kumar Karnani
Section 132Section 143(2)Section 153ASection 153D

b) of sub-section (1) of Section 153A of the Act. It is beneficial to refer to the decision of the High Court of Judicature at Allahabad in the case of PCIT v. Sapna Gupta [2022 SCC Online All 1294] which captures with precision the scope of the concerned provision and more significantly, the import of the phrase

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self