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 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)

14. Next ground on which ld PCIT has exercised jurisdiction under section 263 of the Act was that the Assessing officer had failed to tax the undisclosed income of Rs. 3,65,933/- as per provisions of section 115BBE of the Income-tax Act, 1961. In order to understand whether the provisions of section 115BBE are applicable

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)

14. Next ground on which ld PCIT has exercised jurisdiction under section 263 of the Act was that the Assessing officer had failed to tax the undisclosed income of Rs. 3,65,933/- as per provisions of section 115BBE of the Income-tax Act, 1961. In order to understand whether the provisions of section 115BBE are applicable

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

2,14,59,496/-] was\ntreated as business income of the assessee and the Ld. AO assessed the\ntotal income of the assessee u/s 147 r.w.s 144 of the Act as per\ncomputation of income. Aggrieved with the assessment order, the\nassessee filed an appeal before the Ld. CIT(A) who vide order dated\n29.09.2024 dismissed the appeal

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded

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

2. Whether on the facts and the circumstances of the case, the Ld. CIT(A) has erred in deleting the addition to the tune of Rs.4,76,18,448/- (i.e., the impugned addition in each case) under section 68 of the Income Tax Act on account unexplained cash credits received. 3. Whether a fact emanating from the statement recorded