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

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

section 143(3) of the Income Tax Act on 30.03.2022. The ld. Assessing Officer has observed that during the search conducted at the premises of the assessee on 20.09.2019, certain documents were found and seized. These documents were inventoried as SD ABCI 03, page 53, which according to him contains ledger account of M/s. Silverpoint Infratech Limited

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

section 143(3) of the Income Tax Act on 30.03.2022. The ld. Assessing Officer has observed that during the search conducted at the premises of the assessee on 20.09.2019, certain documents were found and seized. These documents were inventoried as SD ABCI 03, page 53, which according to him contains ledger account of M/s. Silverpoint Infratech Limited

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)

3,65,933/- as per provisions of section 115BBE of the Income-tax Act, 1961. In order to understand whether the provisions of section 115BBE are applicable to the assessee or not, let us first go through the provisions of section 115BBE of the Act, which reads as follows: “15BBE. Tax on income referred to in section

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)

3,65,933/- as per provisions of section 115BBE of the Income-tax Act, 1961. In order to understand whether the provisions of section 115BBE are applicable to the assessee or not, let us first go through the provisions of section 115BBE of the Act, which reads as follows: “15BBE. Tax on income referred to in section

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).

section 147/148 and those powers are saved.” …………… As such, taking into consideration the above, it is inferred that the order passed us. 143(3) of the Act on15/03/2016) for the relevant AY 2013-14, after the date of search (20/01/2016) is without jurisdiction, illegal and bad in law. Again, even otherwise also, if we consider the merits

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

143(3) of the Income Tax Act, the assessee carried the matter in appeal. This appeal was decided by the ld. 1st Appellate Authority on 18.02.2019, whereas the appeal against the order of assessment passed under section 153A on 31.12.2017 has been decided prior to this appeal on 15.02.2019. 11. As far as the ITA No. 219/GAU/2019 is concerned

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

143(3) of the Income Tax Act, the assessee carried the matter in appeal. This appeal was decided by the ld. 1st Appellate Authority on 18.02.2019, whereas the appeal against the order of assessment passed under section 153A on 31.12.2017 has been decided prior to this appeal on 15.02.2019. 11. As far as the ITA No. 219/GAU/2019 is concerned

AGRIM INFRAPROJECT PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-3, GUWAHATI

In the result, this appeal of the assessee i

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

143(3) of the Income Tax Act, the assessee carried the matter in appeal. This appeal was decided by the ld. 1st Appellate Authority on 18.02.2019, whereas the appeal against the order of assessment passed under section 153A on 31.12.2017 has been decided prior to this appeal on 15.02.2019. 11. As far as the ITA No. 219/GAU/2019 is concerned

ABCI INFRASTRUCTURES PRIVATE LIMITED,KOLKATA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal

ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, GUWAHATI vs. ABCI INFRASTRUCTURES PRIVATE LIMITED, KOLKATA

In the result, the appeal of the assessee for Assessment Year

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

section 143(3) of the Act and no such additions (estimated addition) was made in the case of the appellant for any of the preceding or subsequent assessment year. 4. That the appellant craves leaves to amend, alter, modify, add to, abridge and/or rescind any or all of the above grounds in future.” 4. The Revenue is in appeal

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

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

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, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum

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

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, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum

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

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, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum