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50 results for “section 68”+ Section 48clear

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Key Topics

Section 6853 Section 153A47 Section 14831 Section 153D31 Addition to Income31 Section 25021 Section 26316 Section 143(3)15 Section 115B13 Disallowance

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

48 wherein it was held that the whole catena of sections starting from Section 68 have been introduced

SHRI ABDUL HAMID,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

Showing 1–20 of 50 · Page 1 of 3

9

ITA 46/GTY/2019[2014-15]Status: Disposed

ITAT Guwahati

17 Jul 2020

AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR

Section 115BSection 143(3)Section 263

68 to section 69D of the Act. In the assessee`s case under consideration, the assessee submitted before the assessing officer that deposits of Rs.91,48

SHRI ABDUL HANNAN,TINSUKIA vs. INCOME TAX OFFICER, WARD-3, TINSUKIA

In the result, both the appeals of the assessees( ITA No

ITA 47/GTY/2019[2014-15]Status: DisposedITAT Guwahati17 Jul 2020AY 2014-15

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita Nos.46 /Gau/2019 ("नधा"रणवष" / Assessment Year:2014-15)

For Appellant: Shri Sanjay Modi, FCAFor Respondent: Shri Rockcin Saikia, JCIT, Sr. DR

Section 115BSection 143(3)Section 263

68 to section 69D of the Act. In the assessee`s case under consideration, the assessee submitted before the assessing officer that deposits of Rs.91,48

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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 52/GTY/2023[2013-14]Status: DisposedITAT Guwahati01 Sept 2023AY 2013-14

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

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

48,50,444 10. Keeping in mind the above details, brief facts are that all these assessees are regular income-tax payer. They were filing their returns regularly and they have filed their returns in these assessment years also under section 139(1) of the Income Tax Act. A search and seizure operation under section

SUMITRA DEVI JHURIA,GUWAHATI vs. ITO-2(1) GUWAHATI, GUWAHATI

In the result, the appeal of the assessee is hereby dismissed

ITA 175/GTY/2024[2014-15]Status: DisposedITAT Guwahati19 Feb 2025AY 2014-15

Bench: Levying The Special Tax Rates As Prescribed Under Section 115Bbe Of The Act.

Section 115BSection 144BSection 147Section 154Section 250Section 68Section 69C

48,78,730/- under Section 68 of the Act and another sum of Rs. 2,97,575/- has been