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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 68. • Explanation of nature and source of the Share Application money was never asked for during the course of the assessment. • During the assessment proceedings Notice u/s 142(1) was issued on 30.10.2012 seeking details/explanations on 17 points. During the course of hearing, no further details were ever called for except the following: a. Hearing Dated 30.11.2012: Books

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).

131 and section 153, in the case of a person where a search initiated under section 132 or books of account other documents or any assets are requisitioned under section 132A after the 31st day of May, 2003, the Assessing Officer shall- a) issue notice to such person requiring him to furnish within such period

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)

131 of the Act, the affidavit of the loan creditor filed by the Assessee has to be accepted as an affirmation of her letter sent under Section 133(6) of the Act. In this affidavit, the loan creditor has clearly stated, on oath, that the cash deposited in her aforesaid account was given by her to the Assessee

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

68,972/- under the head of cost of material consumed by not taking considering the fact of the modus operandi of booking of bogus expense by beneficiaries including the assessee and re-routing of funds through paper/shell companies explained by Shri Sanjay Kumar Drolia, Director of M/s. Silverpoint Infratech Limited in his statement on oath u/s 131 dated

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

68,972/- under the head of cost of material consumed by not taking considering the fact of the modus operandi of booking of bogus expense by beneficiaries including the assessee and re-routing of funds through paper/shell companies explained by Shri Sanjay Kumar Drolia, Director of M/s. Silverpoint Infratech Limited in his statement on oath u/s 131 dated

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

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending

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

3) /147 of the Income Tax Act, vis-a-vis another assessment CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) proceeding under section 153A of the Act. The ld. Counsel for the assessee further explained the meaning of expression “abatement”. This expression would mean that something is to be eliminated or suspended, defeat, nullify of pending