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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

2. No Opportunity to explain Nature and Source of Credit: • The appellant, after having furnished details called for under the notice issued u/s 142(1), was never asked upon to explain the nature and source of the credit in the books of accounts. The question of making additions under Section 68 therefore does not arise at all. Failure

SHRI PRABHUDAYAL BERIWAL,JYOTINAGAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, DIBRUGARH

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

15,00,000/-, out of which the assessee had received Rs. 1,11,00,000/-. After not being satisfied with the documents filed by the assessee, the Ld. AO proceeded to add the impugned amount u/s 68 of the Act. 1.2 Aggrieved with this action, the assessee approached the CIT(A), where also he could not succeed on the basis

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)

2. Notwithstanding anything contained in this Act, no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing his income referred to in clause (a) of sub-section (1).” Before us,the limited question is that whether business receipts/business turnover is taxable under section 115BBE

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)

2. Notwithstanding anything contained in this Act, no deduction in respect of any expenditure or allowance shall be allowed to the assessee under any provision of this Act in computing his income referred to in clause (a) of sub-section (1).” Before us,the limited question is that whether business receipts/business turnover is taxable under section 115BBE

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa

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) of the Act for and in respect of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of 15 cases tabulated above had already expired and in the case of Sri Bajarang Lal Bamalwa for A.Y. 2012 Sri Bajarang Lal Bamalwa