Browse Tax Judgements
Showing 141–160 of 215 judgements · Browse by section & bench
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Forum Viniyog Pvt. Ltd. Vs. ITO, Ward-8(2), Kolkata
The assessee, Forum Viniyog Pvt. Ltd., filed its return of income for AY 2012-13 on 29.09.2012 declaring ‘NIL’ income. The return was processed under section 143(1) of the Income Tax Act, 1961 by the Central Processing Centre (CPC). Based o…
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…
ITA No.203/Kol/2025
This is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11321/2017-18 dated 28.09.2024. The appeal has been f…
Padmini Retailers Private Ltd. vs. ITO Ward, 10(2)
This is an appeal preferred by Padmini Retailers Private Ltd. against the order of the National Faceless Appeal Centre, Delhi dated 27.05.2024 for the Assessment Year 2012-13. The appeal was filed with a delay of 341 days, for which a condo…
Nishtha Vincom Pvt. Ltd. Vs. ITO, Ward-6(3), Kolkata
The assessee, Nishtha Vincom Pvt. Ltd., filed its return of income showing a total income of ₹650/-. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS), and notices under sections 143(2) and 142(1) of the…
Justin Tradelink Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessee, Justin Tradelink Private Limited, filed a return of income showing a total income of ₹ 5,039/-. The assessment was reopened by issuing a notice under section 148 of the Income Tax Act, 1961. Subsequently, an order under sectio…
Income Tax Officer, Ward 9(1) Vs. SGS Fashion Private Limited
The assessee, SGS Fashion Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹12,71,540/-. The case was selected for scrutiny under CASS due to a large share premium. The assessee provided details of shar…
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…
ACIT, Central Circle-1(2), Kolkata Vs. Somani Services Private Limited
The assessee, Somani Services Private Limited, filed its return of income for the assessment year 2013-14 showing 'NIL' income. Subsequently, a notice under section 148 of the Income Tax Act was issued, prompting the assessee to file a revi…
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…
Umang Webtech Private Limited Vs. Income Tax Officer
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…
Shri Satabdi Developers Pvt. ltd. vs. ITO, Ward 10(2)
The assessee, Shri Satabdi Developers Pvt. ltd., filed the return of income on 29.09.2012, declaring total income at ₹Nil. The case was selected for scrutiny, and statutory notices along with a questionnaire were issued, which were not repl…
Raju Mandol Vs. ITO, Ward-43(3), Kolkata
The assessee, Raju Mandol, is an individual who filed his return of income showing a total income of ₹40,120/- as income from business. The Revenue had information that the assessee was the proprietor of M/s. Shree Ganesh Enterprises and ha…
Paras Plaza Pvt. Ltd. Vs. Income Tax Officer, Ward 10(4), Kolkata
The assessee, Paras Plaza Pvt. Ltd., filed a return of income on 11.01.2013 declaring a total loss of ₹27,163/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 26.03.2019. The assessee filed a re…
Gajanand Agarwal Vs. DCIT, Central Circle 3(2)
This is an appeal preferred by the assessee, Gajanand Agarwal, against the order of the Commissioner of Income-tax (Appeals), Siliguri, dated 05.11.2019 for the Assessment Year 2012-13. The appeal was filed with a delay of 2033 days. The co…
Falguni Nevatia vs. ITO, Ward 33(4)
The assessee, Falguni Nevatia, filed the return of income on 21.07.2012, showing a total income of ₹1,67,529/-. The case was reopened under section 147 of the Income-tax Act, 1961, after the Assessing Officer (AO) received information about…
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 …
Dy. Commissioner of Income Tax vs. Santosh Promoters Private Limited
The assessee, Santosh Promoters Private Limited, is a broker with an allotted client code for trading in currency derivatives at MCX Stock Exchange. The assessee issued valid contract notes for online trading, and all transactions were acce…
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…
Deb Prasanna Choudhury Vs. ADIT/DCIT (IT)-1(1), Kolkata
The assessee, Deb Prasanna Choudhury, filed his return of income showing a total income of ₹20,28,740/- with payment of tax of ₹5,50,570/-. Summons were issued by ADIT(Inv.), Asansol for clarification of large value transactions. The case w…