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37 results for “section 68”+ Survey u/s 133Aclear

Sorted by relevance

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Key Topics

Section 153A32Section 153C31Section 153D25Addition to Income21Section 6818Section 25013Section 13212Disallowance10Section 40A(3)9Section 36

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 118/GTY/2024[2021-22]Status: DisposedITAT Guwahati29 May 2025AY 2021-22

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

Showing 1–20 of 37 · Page 1 of 2

9
Depreciation9
Survey u/s 133A5

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 114/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 113/GTY/2024[2017-18]Status: DisposedITAT Guwahati29 May 2025AY 2017-18

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. ACIT, CENTRAL CIRCLE-1, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 112/GTY/2024[2015-16]Status: DisposedITAT Guwahati29 May 2025AY 2015-16

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 116/GTY/2024[2019-20]Status: DisposedITAT Guwahati29 May 2025AY 2019-20

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 111/GTY/2024[2016-17]Status: DisposedITAT Guwahati29 May 2025AY 2016-17

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 110/GTY/2024[2014-15]Status: DisposedITAT Guwahati29 May 2025AY 2014-15

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 117/GTY/2024[2020-21]Status: DisposedITAT Guwahati29 May 2025AY 2020-21

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

GREENWOOD RESORTS PRIVATE LIMITED,GUWAHATI vs. DEPUTY COMMISSIONER OF INCOME TAX, GUWAHATI

In the result, ITA No. 114/GTY/2024 for AY 2017-18 is partly allowed for statistical purposes

ITA 115/GTY/2024[2018-19]Status: DisposedITAT Guwahati29 May 2025AY 2018-19

Bench: Shri Manomohan Das & Shri Rakesh Mishra

Section 153CSection 250Section 36Section 40A(3)Section 68

133A on same date. The AO has made our assessment u/s 153C after recording satisfaction as envisaged in said section. So it is beyond reasonable doubt that we are not covered u/s 153A & in this regard we are enclosing herewith copies of Panchanamas prepared at the premises of Mr. Bhagya Kalita in which there is no mention of our name

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-2, GUWAHATI vs. FORTUNE VANIJYA PRIVATE LIMITED, GUWAHATI

In the result both the appeal of the Revenue and the cross objections of the assessee stands partly allowed

ITA 21/GTY/2021[2011-12]Status: DisposedITAT Guwahati10 Dec 2021AY 2011-12

Bench: Shri P.M. Jagtap, Hon’Ble V.P (Kz) & Shri A. T. Varkey, Jm]

Section 132Section 132(4)Section 142(1)Section 153ASection 153CSection 68

133A. (b) His next submission was that in any event, during the survey, no incriminating material was found which may have led the revenue to exercise power under section 153C read with section 153A. 4. He contended that even when assessment is made on the basis of a search under section 132 or a requisition made under section 132A

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons

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

survey operation was also conducted in the business premises of the Group at 190A, Maniktala Main Road, Kolkata on 20.11.2017 under section 133A of the Act. It is pertinent to observe CO Nos. 6 to 21/GAU/2023 (in ITA Nos. 51 to 66/GAU/2023) that all these respondents belonged to Nemichand Bamalwa & Sons Group. M/s. Nemichand Bamalwa & Sons