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124 results for “section 68”+ Section 24clear

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Key Topics

Section 153A86 Addition to Income78 Section 6876 Section 143(1)64 Section 143(3)47 Section 25046 Section 153C42 Section 153D31 Section 143(2)30

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 of the Act. 24. In Principal Commissioner of Income Tax, Kolkata v. Swati Bajaj 2022 SCC Online

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

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

Showing 1–20 of 124 · Page 1 of 7

ITA 46/GTY/2019[2014-15]Status: Disposed

ITAT Guwahati

17 Jul 2020

AY 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

24-04-2018 raising objection that the Assessing officer after making detailed enquiry and examination of books of account and other records took a possible view and completed the assessment. Now, since the opinion formed by the AO was a possible view, therefore, any action invoking the provisions of section 263 of the Act shall tantamount to change

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

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

24-04-2018 raising objection that the Assessing officer after making detailed enquiry and examination of books of account and other records took a possible view and completed the assessment. Now, since the opinion formed by the AO was a possible view, therefore, any action invoking the provisions of section 263 of the Act shall tantamount to change

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. WINNER DEALTRADE (P) LTD.,, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 13/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI vs. M/S. LINKSTAR PROMOTERS (P) LTD, KOLKATA

In the result, both the appeals of the Revenue are dismissed

ITA 9/GTY/2021[2012-13]Status: DisposedITAT Guwahati25 Sept 2023AY 2012-13

Bench: Dr. Manish Borad & Shri Sonjoy Sarma

Section 143(3)Section 68

68 of the Act during the course of original assessment proceedings. Subsequently re-assessment proceedings were initiated and reasons were recorded for reopening and the said reasons were only to examine the amount received by the assessee-company towards share capital and share premium. The ld. D.R. failed to rebut this fact that the issues, which have been thoroughly examined

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could