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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

2) On facts and circumstances of the case and as well as in law, the Ld. CIT(A) erred in deleting the addition of Rs.98,42,000/- as share capital and Rs.12,07,58,000/- as share premium made by the AO under section 143(3)/l47 of the IT Act, 1961. (3) On facts and circumstances

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

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

2) On facts and circumstances of the case and as well as in law, the Ld. CIT(A) erred in deleting the addition of Rs.98,42,000/- as share capital and Rs.12,07,58,000/- as share premium made by the AO under section 143(3)/l47 of the IT Act, 1961. (3) On facts and circumstances

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

143(3). 2. List of Existing Shareholders filed before the Assessing Officer. 3. Complete details of Share Applicants filed before the Assessing Officer. 4. Reference is invited to the Assessment Order and the CIT(A)'s Order. Ground 2: For that the Learned Commissioner of Income Tax (Appeals) erred in law in upholding the addition u/s 68 of Income