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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

UNTESHWAR SINGH,MEGHALAYA vs. CENTRAL CIRCLE-2, GUWAHATI, AAYAKAR BHAWAN, CHRISTIANBASTI

In the result, all the three appeals filed by the Assessee are partly\nallowed for statistical purposes

Section 68 of the IT Act. Thus, the addition\nu/s 68 of Rs.3,50,00,000/- made in the assessment order is hereby\nconfirmed. Ground No. 1 is dismissed accordingly.\n7.3. Decision on Ground(s) of Appeal No(s). 2

INCOME TAX OFFICER, WARD 3(3), GUWAHATI vs. PRAG RAJ SINGLA, GUWAHATI

In the result, the appeal filed by the Revenue is dismissed

Bench: Shri A. T. Varkey, Jm &Dr. A.L.Saini, Am आयकरअपीलसं./Ita No.160/Gau/2018 ("नधा"रणवष" / Assessment Year:2013-14)

50,000/- of her loan which was taken in earlier years. My assessments for last two- Prag Raj Singla Assessment Year:2013-14 three years were regularly completed under Section 143(3) during which the loan transaction with this creditor was duly scrutinized. 2) For this year also, I have already submitted confirmation letter from the creditor