Skip to main content

Browse Tax Judgements

Showing 114 of 14 judgements · Browse by section & bench

“Ask” finds judgements by meaning — try can amortisation of goodwill be treated as an operating expense?

Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.

Hap Garments (P.) Ltd. vs. DCIT, Circle 11(1), Kolkata

ITA No. 404/Kol/2024Income Tax Appellate Tribunal 'A' Bench Kolkata27 Mar 2025

This is an appeal filed by Hap Garments (P.) Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee claimed that all relevant documents were in the custody of the

Read summary

UCO Bank Vs DCIT, circle-5(1), Kolkata

ITA No. 1800/KOL/2024INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA24 Mar 2025

This is an appeal filed by UCO Bank against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 201

Read summary

Glamour Merchandise LLP Vs ITO, Ward-15(2), Kolkata

ITA No. 1197/KOL/2024INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA24 Mar 2025

This is an appeal filed by Glamour Merchandise LLP against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26.03.2024 passed u/s. 250 of the Income Tax Act, 1961 for AY 2011-12.

Read summary

BMW Industries Ltd. Vs ITO, Ward-1(2) (TDS), Kolkata

ITA No. 1578/KOL/2024Income Tax Appellate Tribunal “C” Bench, Kolkata4 Mar 2025

This appeal was filed by BMW Industries Ltd. against the order of the Commissioner of Income Tax (Appeals), Kolkata, passed on 26.06.2024 under section 250 of the Income Tax Act, 1961 for the Assessment Year 2011-12. The Assessing Officer h

Read summary

Nawal Kishore Banka Vs ITO, Ward-32(4), Kolkata

ITA No. 1625/KOL/2024INCOME TAX APPELLATE TRIBUNAL “C” BENCH, KOLKATA3 Mar 2025

This is an appeal filed by the assessee, Nawal Kishore Banka, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 19

Read summary

Lily Sarkar, Legal Heir of Late Sudhir Chowdhury Vs ITO, Ward-1(2), Durgapur

ITA No.1437/Kol/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA3 Sept 2025

This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Durgapur/10164/2018-19 dated 29.01.2025 fo

Read summary

DCIT, Kolkata vs. Ravi Kumar Newatia

ITA No.339/Kol/2025Income Tax Appellate Tribunal, 'D' Bench, Kolkata28 Oct 2025

The assessee, Ravi Kumar Newatia, filed his return of income for the assessment year 2011-12 declaring a total income of Rs.34,20,479/-. A proceeding under section 147 of the Income-tax Act, 1961 was initiated as the assessee provided accom

Read summary

M/s Muse Advertising And Media Private Limited vs. The Income Tax Officer, Ward-10(3), Kolkata

I.T.A. No.2202/Kol/2024Income Tax Appellate Tribunal, 'B' Bench, Kolkata20 Nov 2025

The assessee, M/s Muse Advertising And Media Private Limited, filed a return of income for the assessment year 2011-12 declaring a total income of Rs.3,750/-. The case was originally assessed under section 143(3) of the Income Tax Act, 1961

Read summary

Kavita Agarwal vs. ITO, Ward-30(2), Kolkata

ITA No.1377/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata14 Nov 2025

The assessee, Kavita Agarwal, filed a return of income for the assessment year 2011-12 declaring a total income of Rs.5,74,440/-. The Assessing Officer completed the assessment by making an addition of Rs.4,02,000/- on account of unexplaine

Read summary

ITA No.2213/Kol/2024 & C.O. 53/Kol/2024

ITA No.2213/Kol/2024Income Tax Appellate Tribunal, 'B' Bench, Kolkata19 Nov 2025

The assessee company, Unicorn Plaza (P) Ltd, filed an e-return for the Assessment Year 2011-12 declaring a total loss of Rs.6,391/-. A search and seizure operation was conducted on 09.09.2015 at the business premises of Uniglobal Group of c

Read summary

Enar Industrial Enterprises Ltd. vs. ITO, Ward-8(2), Kolkata

ITA No.1825/Kol/2025Income Tax Appellate Tribunal, 'A' Bench, Kolkata7 Nov 2025

The assessee, Enar Industrial Enterprises Ltd., filed its return of income on 27.09.2011 declaring total income as Rs.1,14,14,359. The case of the assessee was reopened under section 147 by issuing notice under section 148 of the Act on 26.

Read summary

M/s B. N. Dutta vs. DCIT, Circle-2, Durgapur

I.T.A. No.705/Kol/2024Income Tax Appellate Tribunal, 'C' Bench, Kolkata17 Dec 2025

The assessee, M/s B. N. Dutta, a partnership firm engaged in civil construction, filed its return for the assessment year 2011-12 declaring a total income of Rs.36,58,080/- and a tax liability of Rs.11,30,347/-. The CPC processed the return

Read summary

Debasis Mukhopadhyay vs. Income Tax Officer

I.T.A. No.2011/Kol/2025INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, KOLKATA23 Dec 2025

The Assessing Officer (AO) reopened the case of the assessee, Debasis Mukhopadhyay, under Section 147 of the Income Tax Act, 1961, by issuing a notice under Section 148 on 26.03.2008, following information that the assessee had booked bogus

Read summary

Dey Trading Co. Vs. ITO, Ward-49(3), Kolkata

I.T.A. No. 2157/Kol/2024Income Tax Appellate Tribunal "A" Bench: Kolkata23 Jan 2025

The assessee, Dey Trading Co., filed its return of income for AY 2011-12 declaring a total income of Rs. 2,00,784/-. Subsequently, an assessment order was passed u/s 143(3) of the Act on 18.03.2014, at a total income of Rs. 39,17,800/-. The

Read summary
Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning