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