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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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New Bharat Paints vs. Commissioner of Income Tax (Appeals)

I.T.A. No. 1390/Kol/2024Income Tax Appellate Tribunal, SMC Bench, Kolkata3 Mar 2025

The assessee, New Bharat Paints, did not file its return of income for Assessment Year 2010-11. Consequently, the Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961 on 31.03.2017. During the assessment proc

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Zany Share Trading Pvt. Ltd. vs. Income Tax Officer, Ward-8(3)(4)

I.T.A. No. 4991/Mum/2025Income Tax Appellate Tribunal, 'G' Bench, Mumbai19 Jan 2026

Assessee filed its return of income for the year under consideration on 02/03/2011 declaring total income of Rs. 657/-. The return was processed u/s 143(1) of the Act. Subsequently, the assessment was reopened u/s. 147 by issuing notice u/s

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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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