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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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 fixes the burden of proof on the Assessee to prove the nature

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

Bench: Shri Manomohan Das & Shri Rakesh Mishra

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

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict

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

1) and Section 153D leave no room for doubt that approval with respect to "each assessment year" is to be obtained by the Assessing Officer on the draft assessment order before passing the assessment order under Section 153A." [Emphasis supplied] 12. It is observed that the Court in the case of Sapna Gupta (supra) refused to interdict