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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

68 was warranted in respect of capital gains claimed on shares where the transactions were affected through recognized stock exchange via banking channels and the Assessee had furnished cogent documentary evidences in support the same which had remained uncontroverted by the Department. (xii) That based on the above, it was submitted that LTCG of Rs. 4,76,18,448.41 could

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

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

47,78,624/-ignoring the submission of appellant. 3. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the addition of Rs.86,66,86,730/- being difference in purchases as per books and figures reported in GST ignoring the reconciliation submitted with evidences on record. 4. On the facts and circumstances

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)

47,78,624/-ignoring the submission of appellant. 3. On the facts and circumstances of the case, the Ld CIT(A) has erred in law in upholding the addition of Rs.86,66,86,730/- being difference in purchases as per books and figures reported in GST ignoring the reconciliation submitted with evidences on record. 4. On the facts and circumstances