Browse Tax Judgements
Showing 1–8 of 8 judgements · Browse by section & bench
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Satbir Mahato Vs. ITO, Ward 24(3)
The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Jaspal Singh and Sons HUF Vs. ITO, Ward 50(3)
The assessee, Jaspal Singh and Sons HUF, filed a return of income for the assessment year 2009-10 declaring nil income. The return was processed under section 143(1) of the act. Subsequently, based on information from the investigation wing…
Rakesh Divedi vs. Income Tax Officer
The assessee, Rakesh Divedi, is an individual and proprietor of M/s Triambkay Gauri Impex. The Income Tax Officer received information from the Investigation Wing about cash deposits in the assessee's ICICI Bank account that did not commens…
Samudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi
The assessee, Samudra Commotrade (P) Ltd., had its assessment completed under sections 147/143(3)/144/263 of the Income Tax Act, 1961, on 31.03.2016. An addition of ₹9,97,50,000/- was made on account of unexplained cash credit, assessing th…
Ramkumar Venugopal Investments Pvt. Ltd. vs. DCIT, Central Circle-8(1)
The assessment was completed under section 143(3) read with section 147 of the Act by order dated 20-12-2016, where the Assessing Officer (AO) brought to tax a sum of Rs. 66,43,847/- on account of bogus losses claimed by the assessee due to…
Niraj Pravinchandra Doshi Vs ITO,Ward-19(2)(4), Mumbai
The assessee, Niraj Pravinchandra Doshi, a trader of ferrous and non-ferrous metals, had his case reopened based on information from DGIT (Inv.) alleging that he was a beneficiary of bogus purchases from six parties. The purchases from thes…
Apar Lubricant Ltd. vs. DCIT 14(1)(1), Mumbai
The assessee, Apar Lubricant Ltd., is engaged in the business of marketing lubricants and allied products. For the relevant year, it had debited an amount of Rs. 1,41,01,455/- under the head 'Advertising, publicity and sales promotion expen…
Sumangal Jewels Private Limited vs. DCIT, Central Circle 4(3), Kolkata
The facts in brief are that the search and seizure action as well as survey operation were conducted on 01.12.2025 on Bhalotia Group of Companies as well as residential premises of Director/partners at different places at Raniganj, Asansol,…