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
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 is one of the leading jewellers based in Kolkata, with centuries old traditional jewellery family background. The main persons of the group are Shri
Madanlal Bamalwa