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
271.”
3.12 Further, insofar as the scrip of Jackson Investment Ltd. in the case of Sri Bachh Raj Bamalwa for A.Y. 2015-16 (Assessee at Sl. No. 4 supra) is concerned, the following further submissions are made in addition to the above:
(i)
That, the Ld. A.O, in making the impugned addition, has relied upon the purported statements of promoters
