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Techno Teaching Infosolution Pvt. Ltd. Vs. DCIT, Circle-1(2), Kolkata

I.T.A. No. 54/Kol/2024Income Tax Appellate Tribunal "A" Bench: Kolkata17 Mar 2025

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

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Trimline Agencies Pvt. Ltd. Vs. ITO, Ward-10(2), Kolkata

I.T.A. No. 908/Kol/2024Income Tax Appellate Tribunal "A" Bench: Kolkata10 Mar 2025

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

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Sanjay vs. ITO, Ward-2

ITA No. 3243/Del/2024Income Tax Appellate Tribunal (Delhi Bench ‘SMC’ : New Delhi)10 Mar 2025

The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req

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National Steels Vs. ITO, Ward-46(1), Delhi

ITA No. 2595/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH7 Mar 2025

The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2

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Reachasia vs. DCIT/ACIT, Circle-29, Kolkata

ITA No.755/Kol/2025Income Tax Appellate Tribunal, 'D' Bench, Kolkata3 Sept 2025

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

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Umang Webtech Private Limited Vs. Income Tax Officer

ITA No.710/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA6 Nov 2025

The assessee, Umang Webtech Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹5,43,834/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 28.03.2019, which th

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Sunil Gupta vs. ACIT

ITA No.634/Del/2020INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’: NEW DELHI21 Feb 2025

The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.

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