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)

ii) mentioned above/and regarding point no. 3(i) mentioned above, the assessment order passed on 30.12.2016 u/s 143(3) of the Act was erroneous in so far as prejudicial to the interests of the revenue. Therefore, ld PCIT restored the matter back to the file of the Assessing Officer to tax the undisclosed income of Rs. 3

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

ii)This belief should have a nexus with the information possessed by him. Since in the present case, earlier scrutiny assessment under section 143(3) was made, thereafter assessment 30 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited was reopened by issuance of a notice under section 148 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

ii)This belief should have a nexus with the information possessed by him. Since in the present case, earlier scrutiny assessment under section 143(3) was made, thereafter assessment 30 Assessment Year: 2013-2014 & Assessment Year: 2013-2014 ABCI Infrastructure Pvt. Limited was reopened by issuance of a notice under section 148 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).

68 of the Act Further, as regards the reliance placed by the Ld. CIT(A) on the order of the Hon'ble Income Tax Settlement Commission, dated 26/12/2017, in upholding the addition for the relevant assessment year, it is submitted that it is an undisputed fact that in the instant case regular assessment u/s 143(3

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

68 of the Income Tax Act. 12. On appeal, ld. 1st Appellate Authority has reproduced the assessment order and thereafter observed that the assessee was supposed to give fresh written submission because its first submission was not complete. Since the assessee failed to give any submission, therefore, ld. CIT(Appeals) instead of considering the details, dismissed the appeal. 13. Before

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

68 of the Income Tax Act. 12. On appeal, ld. 1st Appellate Authority has reproduced the assessment order and thereafter observed that the assessee was supposed to give fresh written submission because its first submission was not complete. Since the assessee failed to give any submission, therefore, ld. CIT(Appeals) instead of considering the details, dismissed the appeal. 13. Before

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

68 of the Income Tax Act. 12. On appeal, ld. 1st Appellate Authority has reproduced the assessment order and thereafter observed that the assessee was supposed to give fresh written submission because its first submission was not complete. Since the assessee failed to give any submission, therefore, ld. CIT(Appeals) instead of considering the details, dismissed the appeal. 13. Before

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 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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 153A of the Act for the AY 2017-18, AY 2018-19 and AY 2019-20, shall be treated as the Returns of Income filed u/s 139(1). (ii) That, the Audit Reports in Form-10CCB [as referred u/s Section 80-IA(7) of the Act] which were furnished by the Assessee within the time limit

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

68,800/- which was erroneously offered as Income by the appellant company and was thoroughly unjustified in disallowing the claim raised before her. 4. For that the appellant urges leave to raise any further/ additional ground at the time of hearing of the appeal.” 3. Brief facts of the case are that the assessee company had e-filed the return

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self

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

68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG LAL 2013-14 Twenty First Century 3,79,39,430 PB-2 BAMALWA India Ltd. (Clubbed income of Minor Son RohitBamalwa) 3 BACHH RAJ 2012-13 Twenty First Century 9,52,37,280 PB-3 BAMALWA India Ltd. (Self