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100 results for “section 68”+ Section 37clear

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Key Topics

Section 80I93Addition to Income73Section 153A72Section 143(3)59Section 6851Section 25047Section 153C44Disallowance38Section 153D31Deduction

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 in this case is highly irregular and against the provisions of law. The Assessment Order may therefore be struck down as illegal. Ground 3: For that the Learned CIT(A) has failed to appreciate the facts and circumstances of the claim for deduction raised before her in regard to liability of 5,11,68,800/- which

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

Showing 1–20 of 100 · Page 1 of 5

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Section 13227
Depreciation15
ITA 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

ITA 55/GTY/2023[2012-13]Status: DisposedITAT Guwahati01 Sept 2023AY 2012-13

Bench: Shri Rajpal Yadav, Vice-(Kz) & Shri Rajesh Kumar

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

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

section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER O IN WHICH LTCG EXEMPTION BOOK CLAIMED CLAIMED U/S REFER 10(38) – ENCE ADDITION U/S 68 1 BAJRANG LAL 2012-13 Twenty First Century 4,76,18,448 PB-1 BAMALWA India Ltd. 2 BAJRANG

GREENLAM INDUSTRIES LIMITED,TINSUKIA vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-TINSUKIA, TINSUKIA

In the result, appeal filed by the assessee is allowed as per the terms indicated above

ITA 402/GTY/2019[2015-16]Status: DisposedITAT Guwahati19 Dec 2022AY 2015-16

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 115JSection 143(2)Section 143(3)Section 244ASection 25Section 250Section 251(1)(a)Section 31(3)(a)

section 37 of the Act. Thus the finding of the ld. CIT(Appeals) is reversed and the additional ground raised by the assessee is allowed.” 11. From perusal of the above finding of this Tribunal in case of Greenply Industries Limited (supra), we find that the same is squarely applicable on the issue raised before us in the instant

DCIT,CENTRAL CIRCLE-1, GUWAHATI vs. SATISH JALAN, SHILLONG

Appeal of the Revenue is allowed for statistical purposes

ITA 62/GTY/2025[2017-18]Status: DisposedITAT Guwahati17 Nov 2025AY 2017-18

Bench: Hon'Ble Itat. 3. There Are Currently More Than 300 Time Barred Assessment & 200 Penalty Cases Are Pending In This Office. Due To Shortage Of Manpower It Was Delayed In The Filing Of Appeal Before Hon'Ble Itat.

Section 131Section 250Section 68

68 and uphold the Department's appeal.” 3.1 Per contra, the Ld. AR relied on the findings of the Ld. CIT(A), specially at page 9 of the impugned order (supra). It was stated that this lender, who for the sake of convenience will be referred to as Mr. A.A., was a genuine lender and had advanced loan

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 3, GUWAHATI vs. M/S. SATYAM ISPAT (NORTH EAST) LIMITED, BANDERDEWA

In the result, the appeals filed by the Revenue for AY 2011-

ITA 87/GTY/2017[2012-13]Status: DisposedITAT Guwahati03 Mar 2023AY 2012-13

Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad

Section 132Section 133(6)Section 139Section 143(2)Section 153CSection 250Section 68Section 80I

68 of the Act. Facts in brief are that a search and seizure operation was carried out on 06.12.2012 u/s 132 of the Act in the case of Satyam Group of companies. The assessee company is part of Satyam Group of companies and is engaged in the business of manufacture of M.S. Billet & TMT Bars. Original return of income