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51 results for “section 68”+ Section 144clear

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Delhi1,581 Mumbai1,487 Kolkata521 Karnataka499 Ahmedabad414 Bangalore390 Jaipur369 Chennai362 Hyderabad290 Surat188 Indore167 Chandigarh166 Pune146 Raipur140 Rajkot132 Cochin114 Amritsar90 Lucknow74 Nagpur73 Patna56 Agra54 Calcutta54 Guwahati51 Jodhpur45 Visakhapatnam44 Allahabad40 Telangana40 Cuttack25 SC25 Jabalpur17 Dehradun16 Ranchi10 Panaji9 Varanasi8 Rajasthan5 Orissa5 K.S. RADHAKRISHNAN A.K. SIKRI1 Andhra Pradesh1 Uttarakhand1

Key Topics

Section 153A62 Section 6851 Section 14843 Addition to Income41 Section 153D31 Section 143(2)28 Section 14725 Section 25023 Section 13223 Penalty

UNTESHWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIANBASTI

In the result, all the three appeals filed by the Assessee are partly\nallowed for statistical purposes

ITA 375/GTY/2025[2013-14]Status: DisposedITAT Guwahati26 Feb 2026AY 2013-14

Section 127Section 142(1)Section 143(2)Section 148Section 250

68", "Section 148", "Section 143(2)", "Section 250", "Section 147", "Section 144"], "issues": "Whether the additions

D M JEWELLERS,GUWAHATI vs. ADDITIONAL / JOINT / DEPUTY / ASSISTANT COMMISSIONER OF INCOME TAX/INCOME-TAX OFFICER, GUWAHATI

In the result, the appeal of the assessee is allowed for statistical purposes only

Showing 1–20 of 51 · Page 1 of 3

12

Reopening of Assessment7

ITA 107/GTY/2025[2014-2015]Status: DisposedITAT Guwahati15 Oct 2025AY 2014-2015

Bench: Shri Manomohan Das, Hon’Ble & Shri Sanjay Awasthi, Hon’Ble

For Appellant: Shri Manish Jain, FCAFor Respondent: Shri Kausik Ray JCIT

Section 10(26)Section 132Section 144Section 147Section 148Section 250Section 68

68 of the Act. Page 2 of 4 ITA NO. 107 / GTY / 2025 D.M. Jewellers -Vs- The ITO, Ward-2 (1), Guwahati AY: 2014-15 Being aggrieved, the assessee filed 1st appeal before the ld. 3. CIT(A). The ld. CIT(A) vide order dated 03.02.2025 dismissed the appeal of the assessee. 4. Being aggrieved, the assessee filed the present

SHRI SUBHASH CHANDRA DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 120/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

144 or Section 147 have been concluded (prior to the date of commencement of the search or the date of requisition), on the basis of such assessments; (b) where returns of income have been filed under Section 139 (or in response to a notice issued under Sub-section (1) of Section 142 or Section

SMT. MAYA RANI DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 121/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

144 or Section 147 have been concluded (prior to the date of commencement of the search or the date of requisition), on the basis of such assessments; (b) where returns of income have been filed under Section 139 (or in response to a notice issued under Sub-section (1) of Section 142 or Section

SHRI ASHISH KUMAR DEY,DHARMANAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-SILCHAR, SILCHAR

In the result, appeals of the assessee are allowed

ITA 122/GTY/2011[1/4/1989 to 8/12/1999]Status: DisposedITAT Guwahati20 Sept 2022

Bench: Shri Rajpal Yadav, Hon’Ble & Shri Manish Borad, Hon’Blei.T.A. No. 120/Gty/2011 Block Year: 01/04/1989 To 08/12/1999 Shri Subhash Chandra Dey Assistant Commissioner Of Office-Tilla Vs Income Tax, Circle-Silchar Dharmanagar -799250 Tripura [Pan: Acrpd1916F] अपीलाथ"/ (Appellant) "" यथ"/ (Respondent)

For Appellant: Shri Nirmal Singh Dugar, ITPFor Respondent: Shri N.T. Sherpa, JCIT

Section 132Section 158B

144 or Section 147 have been concluded (prior to the date of commencement of the search or the date of requisition), on the basis of such assessments; (b) where returns of income have been filed under Section 139 (or in response to a notice issued under Sub-section (1) of Section 142 or Section

M/S. SRI TIRUPATI AGENCIES,JORHAT vs. INCOME TAX OFFICER, WARD-4, JORHAT

In the result, the appeal of the assessee is dismissed

ITA 186/GTY/2019[2010-11]Status: DisposedITAT Guwahati20 Dec 2022AY 2010-11

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

Section 144Section 148Section 68

68 of the Income Tax Act by passing an ex-parte assessment order under section 144 of the Income

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

144 of the Income-tax Act was altogether without jurisdiction because such assessment was made for all the five years on the basis of survey conducted under section 133A of the Income-tax Act. He submitted that the power under section 153C read with section 153A cannot be exercised on the basis of any discovery made during

UNTESWAR SINGH,NONGPOH vs. CENTRAL CIRCLE-2, GUWAHATI, GUWAHATI,

In the result, all the three appeals filed by the Assessee are partly allowed for statistical purposes

ITA 376/GTY/2025[2017-18]Status: DisposedITAT Guwahati26 Feb 2026AY 2017-18

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 127Section 142(1)Section 143(2)Section 148Section 250

144 of the Act as per computation of income. Aggrieved with the assessment order, the ITA No(s). 375, 376 & 377/GTY/2025 Assessment Year(s) 2013-14, 2017-18 & 2018-19 Unteshwar Singh/ Unteswar Singh. assessee filed an appeal before the Ld. CIT(A) who vide order dated 29.09.2024 dismissed the appeal of the assessee by holding as under: “7.2. Decision

UNTESWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, ASSAM

In the result, all the three appeals filed by the Assessee are partly allowed for statistical purposes

ITA 377/GTY/2025[2018-19]Status: DisposedITAT Guwahati26 Feb 2026AY 2018-19

Bench: Shri Sonjoy Sarma & Shri Rakesh Mishra

Section 127Section 142(1)Section 143(2)Section 148Section 250

144 of the Act as per computation of income. Aggrieved with the assessment order, the ITA No(s). 375, 376 & 377/GTY/2025 Assessment Year(s) 2013-14, 2017-18 & 2018-19 Unteshwar Singh/ Unteswar Singh. assessee filed an appeal before the Ld. CIT(A) who vide order dated 29.09.2024 dismissed the appeal of the assessee by holding as under: “7.2. Decision

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

144 to show cause why the assessment should not be completed to the best of the judgment of the Assessing Officer, whichever is earlier. (c) where an action has been taken under section 132 or section 132A, after the expiry of one month from the date on which he was served with a notice under sub-section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 170/GTY/2018[2013-14]Status: DisposedITAT Guwahati10 Jul 2019AY 2013-14

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate

Section 143Section 22

68 of the Income Tax Act, 1961, to the tune of Rs. 1,50,00,000/-. 15. Aggrieved, by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A) who has deleted the addition made by the AO. 16. The learned DR for the Revenue submitted that the subscriber of the shares

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE - 4, GUWAHATI vs. M/S. A. T. C. REALTORS PVT. LTD., GUWAHATI

In the result, both the appeals of the Revenue are dismissed

ITA 169/GTY/2018[2012-13]Status: DisposedITAT Guwahati10 Jul 2019AY 2012-13

Bench: Sri S.S. Godara, Jm & Dr. A.L. Saini, Am Aayakr Apila Sam./ Ita No. 169/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2012-13) Aayakr Apila Sam./ Ita No. 170/Gau/2018 (Inaqa-Arna Baya- / Assessment Year 2013-14) Dy. Commissioner Of Income-Tax, M/S Atc Realtors Pvt. Ltd. Circle-4, Aayakar Bhwawan, 5Th C/O. Atc Assam Ltd, Kedar Vs. Floor, Christanbasti, G.S. Road, Road, Machkhowa, Guwahati-781005 Guwahati-781001 (Apilaaqai- / Appellant) .. (P`%Yaqaai- / Respondent) स्थायी ऱेखा सं./Pan No. Aagca5209A

For Appellant: Shri Sandeep Sengupta, JCITFor Respondent: Shri Somnath Ghosh, Advocate

Section 143Section 22

68 of the Income Tax Act, 1961, to the tune of Rs. 1,50,00,000/-. 15. Aggrieved, by the order of the AO, the assessee carried the matter in appeal before the learned CIT(A) who has deleted the addition made by the AO. 16. The learned DR for the Revenue submitted that the subscriber of the shares

MAYURPLY INDUSTRIES PVT LTD.,HOOGHLY, WEST BENGAL vs. ACIT, CIRCLE 3, GUWAHATI, ASSAM

In the result IT(SS)A Nos

ITA 224/GTY/2024[2018-19]Status: DisposedITAT Guwahati24 Mar 2025AY 2018-19

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

For Appellant: Shri Siddharth Agarwal, ARFor Respondent: Shri Kaushik Roy, DR

Section 132Section 143(3)Section 153ASection 253Section 253(5)

68 of the Act and added to the total income of the assessee in the assessment framed u/s 153A of the Act read with Section 144

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 189/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 188/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 193/GTY/2020[2017-18]Status: DisposedITAT Guwahati31 May 2023AY 2017-18

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. RE-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 192/GTY/2020[2016-17]Status: DisposedITAT Guwahati31 May 2023AY 2016-17

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. HOTEL CENTRE POINT,SHILLONG vs. INCOME TAX OFFICER, WARD-1, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 187/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONG vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 191/GTY/2020[2013-14]Status: DisposedITAT Guwahati31 May 2023AY 2013-14

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order

M/S. RI-KYNJAI SERENITY BY THE LAKE,SHILLONH vs. INCOME TAX OFFICER, WARD-2, SHILLONG

In the result, all the appeals of the assessees are allowed

ITA 190/GTY/2020[2012-13]Status: DisposedITAT Guwahati31 May 2023AY 2012-13

Bench: Shri Rajesh Kumar & Shri Sonjoy Sarma]

Section 119Section 144Section 147Section 156

144/ 147 dated 16.12.2019 as well as the demand notice are without quoting DIN no. and consequently the same are invalid and deserve to be quashed. The Ld. A. R in defense of its argument relied the decision of Shri Mahesh Kumar Sureka Vs PCIT ITA No. 106/Kol/2021 A.Y. 2012- 13.The Ld. A.R therefore prayed that the assessment order