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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

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

28. The ld. Counsel for the assessee while taking us through this section apprised us its scope as propounded by the Hon’ble Supreme Court in the case of PCIT –vs.- Abhisar Buildwell Pvt. Limited reported in 149 taxmann.com 399 (SC) (copy placed on record). He also made reference to the decision of the Hon’ble Delhi High Court

OIL INDIA LTD.,,DIBRUGARH vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH.

Bench: Shri S.S.Godara & Dr. A.L. Saini

28 & 29-Dib/2007-08 and separate orders dated 23.04.2010, 13.12.2017, 28.02.2013 & 06.11.2013 for latter as many assessment year(s) 2007-08 to 2010-11 in case Nos. DBR-8/2008-09, DBR- 4/2010-11, DBR-33/2011-12 & DBR-14/2012-13 involved proceedings u/s 143(3) in all cases except in assessment year 2009-10 u/s 251 r.w.s. 154 of the Income

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

28 & 29-Dib/2007-08 and separate orders dated 23.04.2010, 13.12.2017, 28.02.2013 & 06.11.2013 for latter as many assessment year(s) 2007-08 to 2010-11 in case Nos. DBR-8/2008-09, DBR- 4/2010-11, DBR-33/2011-12 & DBR-14/2012-13 involved proceedings u/s 143(3) in all cases except in assessment year 2009-10 u/s 251 r.w.s. 154 of the Income

THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2,, DIBRUGARH. vs. OIL INDIA LTD., DIBRUGARH

Bench: Shri S.S.Godara & Dr. A.L. Saini

28 & 29-Dib/2007-08 and separate orders dated 23.04.2010, 13.12.2017, 28.02.2013 & 06.11.2013 for latter as many assessment year(s) 2007-08 to 2010-11 in case Nos. DBR-8/2008-09, DBR- 4/2010-11, DBR-33/2011-12 & DBR-14/2012-13 involved proceedings u/s 143(3) in all cases except in assessment year 2009-10 u/s 251 r.w.s. 154 of the Income