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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

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

1) which could show whether any notice under section which could show whether any notice under section which could show whether any notice under section 143(2) was issued for was issued for selecting them for scrutiny selecting them for scrutiny assessments or not. Such details have been put by the assessments or not. Such details have

AMPLEX PROJECTS PRIVATE LIMITED,AGARTALA vs. DCIT/ACIT, CIRCLE SILCHAR, SILCHAR

In the result, appeal of the assessee is allowed in above terms

Bench: the Ld. CIT(A).

9 M/s Amplex Projects Private Limited any other legal proceeding, then, notwithstanding anything contained in sub-section (1) or section 153, the assessment or reassessment relating to any assessment year which has abated under the second proviso to sub- section (1), shall stand revived with effect from the date of receipt of the order of such annulment

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

9. We have heard the learned counsels appearing on behalf of the parties and perused the record. 10. Before embarking upon the analysis of the factual scenario of the instant appeal, we deem it apposite to examine the underlying intent of the relevant provision of the Act i.e., Section 153D, which is culled out as under:- "153-D. Prior