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Sunita Gupta vs. Assistant Commissioner of Income Tax

I.T.A. No. 2039/Kol/2024Income Tax Appellate Tribunal, SMC Bench, Kolkata3 Mar 2025

The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit

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Late Shri Duleechanda Vs. The I.T.O

ITA No. 1353/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH16 Jan 2026

The case pertains to an appeal by the assessee, Late Shri Duleechanda, against the order of the NFAC, Delhi dated 04.12.2024 for A.Y 2010-11. The assessee filed an application for condonation of delay due to ill health, which was accepted b

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M Shashikant And Co vs. Income Tax Officer

ITA No.6599/Mum/2025Income Tax Appellate Tribunal, ‘D’ Bench, Mumbai8 Jan 2026

The assessee, M Shashikant And Co, is engaged in the business of trading and export of cut and polished diamonds. The return of income for the year under consideration was filed on 05.08.2010 and was processed under section 143(1) of the In

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Brijesh Kumar vs. ITO, Ward 1(2), Noida, UP

ITA NO. 3360/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’, NEW DELHI20 Feb 2025

The Assessing Officer (AO) made an addition under sections 147/144 of the Income Tax Act, 1961 for an amount of Rs. 13,03,400/- for cash deposits during the period 1.4.2009 to 31.3.2010 in a savings bank account. The assessee was asked to p

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M/s. Shroff Properties Pvt. Ltd. vs ITO, Ward-1(1), Kolkata

ITA No.1951/KOL/2024Income Tax Appellate Tribunal, Kolkata Benches “SMC”4 Feb 2025

The assessee, M/s. Shroff Properties Pvt. Ltd., is a Private Limited company engaged in business for the Assessment Year 2010-11. The Assessing Officer received information from the Investigation Wing about an accommodation entry received b

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Neena Commercial Pvt. Ltd. Vs. ACIT(OSD), Ward-1(2)

ITA No. 1367/KOL/2023INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA15 Jan 2025

The assessee, Neena Commercial Pvt. Ltd., filed a return of income on 29.09.2010. The Assessing Officer (AO) received information from the Director of Income Tax (Investigation) indicating that large cash deposits were made in ICICI Bank br

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Gee Ispat Pvt. Ltd. vs DCIT

ITA No.1430/Del/2019Income Tax Appellate Tribunal, Delhi Benches15 Jan 2024

This appeal was preferred by Gee Ispat Pvt. Ltd. against the order dated 30.01.2019 of the Commissioner of Income Tax (Appeals)-24, New Delhi. The appeal arose out of the order dated 27.12.2017 passed under sections 147/143(3) of the Income

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