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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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).

15-5-2012. At the time of search, assessment proceedings u/s. 143(3) of the Act for the impugned assessment year ie. AY 2008-09 was in progress before the Ld. AO, Addl. CIT, Range-II, Bengaluru. According to the second proviso to section 153A(1) of the Act, the pending assessment proceedings before the Addl. CIT, Range

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 68 in this case is highly irregular and against the provisions of law. The Assessment Order may therefore be struck down as illegal. Ground 3: For that the Learned CIT(A) has failed to appreciate the facts and circumstances of the claim for deduction raised before her in regard to liability of 5,11,68,800/- which

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)

1).” Before us,the limited question is that whether business receipts/business turnover is taxable under section 115BBE of the Act?As per the intention of legislature, the burden to apply section 115BBE and section 68 to section 69D of the Act rest on revenue shoulder. That burden cannot be discharged on the basis of assumption