Browse Tax Judgements
Showing 41–60 of 215 judgements · Browse by section & bench
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Ravilochanah Mercantile Pvt. Ltd. vs. ITO Wad 4(1)
The assessee, Ravilochanah Mercantile Pvt. Ltd., filed its return of income on 08.09.2012, declaring a total income of ₹427. The return was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) due to the large share premi…
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…
Rishikesh Mercantile Pvt. Ltd. Vs. ITO, Ward-4(1), Kolkata
The assessee company, Rishikesh Mercantile Pvt. Ltd., e-filed the return of income for AY 2012-13 declaring a total income of Rs. 11,46,030/-. The case was selected for scrutiny due to a large share premium received. Notices under sections …
DCIT, Central Circle-1(1), Kolkata Vs. Vrinda Engineers Pvt. Ltd.
The assessee, Vrinda Engineers Pvt. Ltd., a private limited company, filed its original return of income under section 139(1) of the Income Tax Act, 1961 on 29.09.2012, which was revised on 30.09.2012 declaring a total income of Rs. 1,48,03…
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. Emerald Properties Pvt. Ltd. (Successor to Business Function Consultancy Pvt. Ltd.) Vs. ITO, Ward-5(3), Kolkata
The assessee, M/s. Emerald Properties Pvt. Ltd. (Successor to Business Function Consultancy Pvt. Ltd.), filed a return of income declaring a total income of Rs. 19,740/-. However, it was assessed on an income of Rs. 7,28,78,870/- by the Ass…
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…
Mithu Pal Vs. I.T.O., Ward-50(2), Kolkata
The assessee, Mithu Pal, had her assessment for the year 2012-13 reopened under section 147 of the Income Tax Act, 1961. The Assessing Officer noted large cash deposits totaling Rs. 2,33,12,575/- in her bank accounts during the financial ye…
Jai Bhola Trading Co. Pvt. Ltd. Vs. IT Ward 9(3), Kolkata
The assessee, Jai Bhola Trading Co. Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹4,16,751/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS), and statutory notices al…
Income Tax Officer Ward-4(3), Kolkata Vs. Abha Fuels Private Limited
This appeal filed by the Revenue is against the order of the Commissioner of Income Tax (Appeals) [hereinafter referred to as Ld. 'CIT(A)']-NFAC, Delhi passed u/s 250 of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) for AY…
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…
Shri Parasnath Alloys Pvt. Ltd. Vs. DCIT, Circle-2, Muzaffarnagar
The assessee’s case was reopened by the Assessing Officer on receiving information from the D.G., Central Excise Intelligence that the assessee company had evaded union excise duty on account of clandestine sale of MS ingots. Originally, as…
Dy. Commissioner of Income Tax, Circle-77(1) Vs M/s Sikka Infrastructure Pvt. Ltd.
The assessee, M/s Sikka Infrastructure Pvt. Ltd., a private limited company, participated in the tender for allotment of Group housing plots of New Okhla Industrial Development Authority (NOIDA). The Assessing Officer initiated proceedings …
SURESH CHAND VS. ITO, WARD 2(3)(2)
This appeal has been filed by the Assessee, Suresh Chand, against the order dated 12.09.2024 passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice, henc…
Viccky Bhalla Vs Income Tax Officer
The case pertains to the appeal filed by Viccky Bhalla for Assessment Year 2012-13 against the order of the C IT(A)/NFAC, Delhi dated 24.07.2024. The appeal arises under sections 143(3) read with section 147 of the Income Tax Act, 1961. The…
Maharaja Agarsain Private Limited Vs. Income Tax Officer, Ward-16(2), New Delhi
This appeal pertains to the assessment year 2012-13 and arises against the order dated 18.07.2024 passed by the Commissioner of Income Tax (Appeals)-29, New Delhi in case no. 10241/2019-20. The proceedings are under section 147/143(3) of th…
Sarens Heavy Lift India Pvt. Ltd. vs DCIT
The case involves an appeal filed by Sarens Heavy Lift India Pvt. Ltd. against the imposition of a penalty of INR 13,61,930/- under section 271AA of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals)-XXV, New Delhi. The pe…
SURENDER VS. INCOME TAX OFFICER, WARD-4, SONIPT, HARYANA
The assessee, Surender, filed an appeal against the order of the Ld. Addl/JCIT9A)-5, Delhi dated 30.05.2024, relating to the assessment year 2012-13. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The …
JIT PAL SINGH Vs. Ward2(2), Gurgaon.
The appellant, JIT PAL SINGH, deposited cash amounting to Rs. 20,00,000/- into his bank account during the Financial Year 2011-12, instead of the alleged amount of Rs. 31,00,000/-. The appellant did not file a return of income for the relev…