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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

68 of the Act and whether the decision of the tribunal is perverse. 17. With regard to the role of the assessing officer, the Hon'ble Court held that the assessing officer is both an investigator and an adjudicator; when a fact is alleged and stated before the assessing officer by an assessee, he must and should examine and verify

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147, 148, 149 and 151 and in section 153, in case of a person where search is initiated under section 132. The initiation of the search is to be construed as if actual search was conducted. Even availability of the name of an assessee in authorisation of the warrant is there that would not be suffice

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

147 read with 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