Browse Tax Judgements
Showing 1–20 of 24 judgements · Browse by section & bench
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Lime Fresh Properties Pvt. Ltd. vs. I.T.O., Ward - 3(1)
The assessee, Lime Fresh Properties Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹2,62,465/-. The case was selected for scrutiny, and various notices and questionnaires were issued by the Assessing Office…
Techno Teaching Infosolution Pvt. Ltd. Vs. DCIT, Circle-1(2), Kolkata
The assessee, Techno Teaching Infosolution Pvt. Ltd., filed its return of income for Assessment Year 2012-13 declaring total income at Nil and subsequently filed a revised return also declaring total income at Nil. The case was selected for…
Pushpmala Distributors Pvt. Ltd. Vs. ITO, Ward-9(3), Kolkata
The case involves Pushpmala Distributors Pvt. Ltd. for the Assessment Year 2012-13. The assessee filed a return of income declaring a total income of Rs. 5,400/-. The case was selected for scrutiny, and notices under section 143(2) were iss…
Trimline Agencies Pvt. Ltd. Vs. ITO, Ward-10(2), Kolkata
The assessee, Trimline Agencies Pvt. Ltd., filed its return of income for AY 2012-13 declaring total income at Rs. 11,560/- and deemed total income u/s 115JB at Rs. 7,989/-. The return was processed, and the case was reopened with a notice …
V Mart Retails Ltd. Vs. ACIT, Circle-7(1), Kolkata
The assessee company, V Mart Retails Ltd., filed its return of income on 13.08.2012 declaring a total income of Rs. 16,32,48,820/-. Subsequently, due to information received from the Investigation Wing indicating heavy transactions in the b…
A & M Home Solution Private Limited Vs ITO, Ward-7(1), Kolkata
The assessee, A & M Home Solution Private Limited, filed its return of income for the assessment year 2012-13 on 24.09.2012 declaring a total income of Rs.3,41,475/-. The Assessing Officer made an addition of Rs.83,52,140/- as unsecured loa…
M/s. Everlike Mercandise Pvt. Ltd. Vs ITO, Ward-5(3), Kolkata
This is an appeal filed by M/s. Everlike Mercandise Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 16.01.2019 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. T…
ABJ Industries Pvt. Ltd. vs ITO, Ward-4(1), Kolkata
This is an appeal filed by ABJ Industries Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 03.01.2018 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appear…
R Rampuria Consultants Pvt. Ltd. vs. DCIT, Circle-5(1), Kolkata
The assessee, R Rampuria Consultants Pvt. Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 690. The case was selected for scrutiny through CASS, and a notice under section 143(2) of the Income…
R A Realtors Pvt. Ltd. vs. ITO, Ward-13(1), Kolkata
The assessee, R A Realtors Pvt. Ltd., filed its return of income declaring total income as Nil for the assessment year 2012-13. The case was selected for scrutiny under CASS. During the assessment proceedings, the Assessing Officer noticed …
Happy Homes & Houses Pvt. Ltd. vs. ITO, Ward 9(2)
The assessee, Happy Homes & Houses Pvt. Ltd., raised share capital from 8 share subscribers by issuing 30,000 equity shares of face value of ₹10 at a premium of ₹490, thus receiving ₹1,50,00,000/- as share capital/share premium. The assesse…
Goodwill Tracon Pvt. Ltd. vs. ITO, Ward -11(1), Kolkata
The assessee, Goodwill Tracon Pvt. Ltd., filed its original return of income for the assessment year 2012-13 declaring a total income of Rs.8,590/-. The return was selected for scrutiny, and notices under sections 143(2) and 142(1) of the I…
Exotica Enclave Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata
The assessee, Exotica Enclave Pvt. Ltd., a private limited company promoted by the Goel family and engaged in real estate, filed its return of income for the assessment year 2012-13 declaring a total income of Rs.68,130/-. The case was sele…
Reachasia vs. DCIT/ACIT, Circle-29, Kolkata
The assessee, Reachasia, filed a return of income on 30.09.2012 declaring a total income of Rs.20,52,420/-. The case was selected for scrutiny, and the assessment was framed under section 143(3) of the Income Tax Act, 1961, on 28.03.2014, a…
Goldmoon Exports Pvt. Ltd. vs. ITO Ward 6(2), Kolkata
The assessee, Goldmoon Exports Pvt. Ltd., filed its return of income on 30.09.2012 declaring a total income of Rs. 12,963/-. The return was processed under section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny under…
Aviral Marketing Pvt. Ltd. vs. DCIT, Circle-4(1), Kolkata
The assessee, Aviral Marketing Pvt. Ltd., filed a return of income on 27.09.2012 declaring a total loss of Rs.47,11,358/-. The case was reopened under section 147 of the Income Tax Act, 1961, after the Assessing Officer received information…
Ganges Tieup Pvt. ltd. vs. ITO Ward 9(1)
The assessee, Ganges Tieup Pvt. Ltd., filed its return of income on 22.03.2013, declaring a total loss of ₹12,435/-. The notice under section 143(2) of the Income-tax Act, 1961, was issued by ITO Ward 35(4), Kolkata, on 08.08.2013. Subseque…
Aashirwad Vincom Pvt. Ltd vs. ITO, Ward-9(1), Kolkata
The assessee, Aashirwad Vincom Pvt. Ltd, filed a return of income for the assessment year 2012-13 declaring a total loss of Rs.5,11,731/-. The case was selected for scrutiny due to large interest expenses relatable to exempt investment unde…
Faithful Dealer Pvt. Ltd. vs. ITO, Ward-5(4), Kolkata
The assessee, Faithful Dealer Pvt. Ltd., a private limited company engaged in computer consultancy and software development, filed its return of income for the assessment year 2012-13 declaring a total income of Rs.2,68,700/-. The case was …
Deepmala Vyapaar Pvt. Ltd vs. ITO, Ward-6(1), Kolkata
The case involves Deepmala Vyapaar Pvt. Ltd, which filed its return of income for the assessment year 2012-13 declaring a total income of Rs.42,222/-. The case was selected for scrutiny through CASS due to the issuance of shares by the asse…