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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

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

43 (Delhi) (ii) The Pr. CIT, Central-1 v. Adamine Construction (P.) Ltd., [2018] 99 taxmann.com 45 (SC) CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) (iii) CIT Vs. Orissa Corporation (P) Ltd. (1986) 159 ITR 78 (SC) 3.4 The Law on Section 68

SAROJ DEVI SAND,SILCHAR vs. INCOEM TAX OFFICER, WARD-3, SILCHAR

In the result, both the appeals filed by the assessees in ITA

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

43,090/- u/s 68 of the IT Act. 12. That the authorities below erred in resorting to section 68

INDER CHAND SAND,SILCHAR vs. INCOME TAX OFFICER, WARD-2, SILCHAR

In the result, both the appeals filed by the assessees in ITA

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

43,090/- u/s 68 of the IT Act. 12. That the authorities below erred in resorting to section 68

AMIT KUMAR,DELHI vs. INCOME TAX OFFICER, WARD 1(1), GUWAHATI, INCOME TAX OFFICER

Bench: SHRI MANOMOHAN DAS, JUDICIAL MEMBER SHRI SANJAY AWASTHI (Accountant Member)

section 68 get attracted in the hands of the respondent-assessee. Any 14 I.T.A. Nos. 32 & 33/GTY/2024 Amit Kumar interpretation which would make admitted unaccounted income tax free based on the denial by the assessee/persons to give details has to be rejected.” [Para 39] “In answer to question no.15, the director through the respondent-assessee company has admitted that