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201 results for “section 68”+ Section 143(1)(a)clear

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Key Topics

Addition to Income72Section 143(1)64Section 153A62Section 25053Section 6853Section 143(3)46Section 143(2)36Section 80I31Section 15424Disallowance

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

1) Whether on the facts and in circumstances of the case the issuance of notice under Section 143(3) of the Income Tax Act, 1961 within the prescribed time-limit for the purpose of making the assessment under Section 143(3) of the Income Tax Act, 1961 is mandatory? And (2) Whether, on the facts

Showing 1–20 of 201 · Page 1 of 11

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Deduction12

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

143(3) of the Act. Being aggrieved by the order of the Ld. CIT(A), the assessee seeks the kind justice of the Hon'ble Income Tax Appellate Tribunal and has filed an appeal in this regard The following submissions are, therefore, given by the appellant for your kind consideration: SUBMISSION OF THE APPELLANT: Additional Grounds: 1. That the impugned

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

ITA 1/GTY/2023[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

1) Ld. CIT(A) has erred by deleting the addition to the t4une of Rs.66,40,68,972/- 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

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

ITA 40/GTY/2022[2013-14]Status: HeardITAT Guwahati03 Apr 2023AY 2013-14

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

For Appellant: (1) That on the facts and in the circumstances of the case
Section 143(3)Section 147Section 148Section 153Section 153C

1) Ld. CIT(A) has erred by deleting the addition to the t4une of Rs.66,40,68,972/- 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