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

In the result, the appeal of the assessee is allowed

Bench: Shri A. T. Varkey, Jm]

68 of the Income Tax Act, 1961 should be deleted or set aside?" 4. The High Court, disagreeing with the Tribunal, held, that the provisions of Section 142 and sub-sections (2) and (3) of Section 143 will have mandatory application in a case where the assessing officer in repudiation of return filed in response

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

13. Taking note of the aforesaid dictum of law laid down by the Hon’ble Delhi High Court, let us examine whether the order passed by the Assessing Officer u/s 143(3) dated 30.12.2016 is erroneous as well as prejudicial to the interest of the revenue. Since in the present case, the ld PCIT has exercised jurisdiction u/s.263

SHRI ABDUL HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

13. Taking note of the aforesaid dictum of law laid down by the Hon’ble Delhi High Court, let us examine whether the order passed by the Assessing Officer u/s 143(3) dated 30.12.2016 is erroneous as well as prejudicial to the interest of the revenue. Since in the present case, the ld PCIT has exercised jurisdiction u/s.263

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 68 in this case is highly irregular and against the provisions of law. The Assessment Order may therefore be struck down as illegal. Ground 3: For that the Learned CIT(A) has failed to appreciate the facts and circumstances of the claim for deduction raised before her in regard to liability of 5,11,68,800/- which

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income

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

Bench: Shri Rajpal Yadav, Vice-(Kz) & Dr. Manish Borad

13. A perusal of this section would indicate that where a search has been conducted under section 132 of the Income Tax Act upon the assessee, then the assessment of the income has to be determined under section 153A of the Income Tax Act. Under Clause (a) of section 153A of the Income

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

Bench: the Ld. CIT(A).

3) the creditworthiness or financial strength of the creditor/subscriber (4) (if relevant details of the address or PAN identity of the creditor subscriber are furnished to the Department along with copies of the shareholders' register, share application forms, share transfer register, etc., it would constitute acceptable proof or acceptable explanation by the assessee. SLP filed by the Revenue against

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

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

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

13. We note that ld AO had doubts about the genuineness of the loan, despite the aforesaid reply of the loan creditor, the AO should have summoned the creditor under Section 131 for further verification as held by the Hon'ble Patna High Court in the case of Additional CIT vs. Hanuman Agarwal [(1985) 151 ITR 150 (Patna

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns

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

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

13, the assessment had CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) already been completed u/s 143(3). Thus, the assessment proceedings for the impugned assessment years in all the 16 cases herein were non-pending/completed and thus, stood unabated for the purpose of section 153A of the Act. 9. In the original returns