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86 results for “section 68”+ Section 17(5)(d)clear

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Key Topics

Section 80I93Section 153A60Addition to Income55Section 6849Section 143(3)46Section 25038Section 153D31Section 143(2)26Disallowance26Section 132

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

ITA 358/GTY/2018[2010-11]Status: DisposedITAT Guwahati09 Jun 2025AY 2010-11

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 142(1)Section 143(1)Section 143(2)Section 143(3)Section 251Section 68

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 HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

Showing 1–20 of 86 · Page 1 of 5

21
Deduction20
Search & Seizure12

In the result, both the appeals of the assessees( ITA No

ITA 47/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR
Section 115BSection 143(3)Section 263

D E R Per Dr. A. L. Saini: By way of these two appeals, the assessees have challenged the correctness of the orders passed by the Principal Commissioner of Income Tax (for short “PCIT”) under section 263 of the Income Tax Act 1961 ( hereinafter referred to as the “Act”). 2. Since, the issues involved in these appeals are common

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

ITA 46/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR
Section 115BSection 143(3)Section 263

D E R Per Dr. A. L. Saini: By way of these two appeals, the assessees have challenged the correctness of the orders passed by the Principal Commissioner of Income Tax (for short “PCIT”) under section 263 of the Income Tax Act 1961 ( hereinafter referred to as the “Act”). 2. Since, the issues involved in these appeals are common

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

ITA 53/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 59/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 54/GTY/2023[2015-16]Status: DisposedITAT Guwahati01 Sept 2023AY 2015-16

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 51/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 56/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 57/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 58/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 66/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 60/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 61/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 62/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 63/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 64/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

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

ITA 65/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

5 HANS RAJ 2012-13 Twenty First Century 4,05,02,867 PB-5 BAMALWA India Ltd. 6 HANS RAJ 2012-13 Twenty First Century 3,94,72,552 PB-6 BAMALWA India Ltd. (H.U.F) 7 USHA BAMALWA 2012-13 Twenty First Century 4,04,76,152 PB-7 India Ltd. 8 MEENAKSHI 2012-13 Twenty First Century

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

ITA 160/GTY/2018[2013-14]Status: DisposedITAT Guwahati02 Aug 2019AY 2013-14

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

For Appellant: Shri Sandip Sengupta, JCIT DRFor Respondent: Shri B. L. Purohit FCA & Shri Subash Purohit, FCA
Section 133(6)Section 143(3)Section 68

D E R Per Dr. A. L. Saini: The captioned appeal filed by the Revenue, pertaining to assessment year 2013-14, is directed against the order passed by the Commissioner of Income Tax (Appeal)-2, Guwahati, which in turn arises out of an assessment order passed by the Assessing Officer u/s 143(3) of the Income