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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

iii) That the shares of TFCIL were held by the Assessee for more than one year. During F.Y 2011-12 relevant to CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) A.Y. 2012-13, the shares were sold through SEBI registered share broker over the CSE at the market rates prevailing on the exchange on respective dates. Securities

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

1. Green Valley Sales Pvt. Limited 20, Maharshi Devendra AACCG8192Q 40,00,000 Cash Road, Kolkata-700007 2. Green Valley Sales Pvt. Limited, 20, Maharshi Devendra AACCG8192Q 33,00,000 Cash Road, 4th Floor, Kolkata-700 007 3. Improve Vintrade Pvt Limited, 62, Nalini Seth Road, Floor, AACCI2544L 35,00,000 Cash Howrah-711101 4. Janpragati Merchants Pvt. Ltd. 15/2

KARISHMA JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This

RESHMI JAIN,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1, GUWAHATI

In the result, the all the appeals of the assessees are allowed

Bench: Shri Rajesh Kumar, Am & Shri Manomohan Das, Jm

68 and 69 of the paper book which contains information obtained by Smt. Neetu Nayyar from Central Public Information Officer who is none other than the ld. Addl. Commissioner of Income-tax, Central Range-S, New Delhi, under Right to Information Act, wherein, it reveals that the ld. Addl. CIT had granted approval for 43 cases on 30.12.2018 itself. This