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

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

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

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

9 Shri Abdul Hamid & Shri Abdul Hannan ITA Nos.46 & 47/Gau/2019 Assessment Year:2014-15 (Bang)]. Therefore, so far this first ground is concerned, the ld PCIT was not right in exercising the jurisdiction under section 263 of the Act. 14. Next ground on which ld PCIT has exercised jurisdiction under section 263 of the Act was that

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

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

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

9 Shri Abdul Hamid & Shri Abdul Hannan ITA Nos.46 & 47/Gau/2019 Assessment Year:2014-15 (Bang)]. Therefore, so far this first ground is concerned, the ld PCIT was not right in exercising the jurisdiction under section 263 of the Act. 14. Next ground on which ld PCIT has exercised jurisdiction under section 263 of the Act was that

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER

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

9. In the original returns, the assessees have claimed exemption under section 10(38) of the Income Tax Act. The details of quantum of exemption claimed by each assessee, which has been added in an assessment under section 153A has also compiled in table, which reads as under:- S.N PARTICULARS AY NAME OF THE SCRIP QUANTUM OF PAPER