Browse Tax Judgements
Showing 161–180 of 215 judgements · Browse by section & bench
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Caravan Corporate Management Pvt. Ltd. vs. Income Tax Officer-6(1), Kolkata
The assessee, Caravan Corporate Management Pvt. Ltd., filed a return of income declaring total income at nil for the assessment year 2012-13. The case was selected for scrutiny, and notices were issued, but the assessee did not comply. The …
Brijbhumi Dealer Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata
This appeal was filed by Brijbhumi Dealer Pvt. Ltd. against the order dated 04.08.2025 of the National Faceless Appeal Centre [‘CIT(A)’] passed under Section 250 of the Income-tax Act, 1961 for the assessment year 2012–13. During the hearin…
Aryan Promoters Pvt. Ltd. vs. DCIT
The assessee, Aryan Promoters Pvt. Ltd., filed its return of income on 28.09.2012, which was selected for scrutiny. The Assessing Officer (AO) issued various notices and summons to the assessee, which were not complied with. Consequently, t…
Adhira Vincom Private Limited Vs. ITO, Ward (10)1, Kolkata
The assessee, Adhira Vincom Private Limited, filed its return of income on 29.09.2012, declaring total income at ₹nil. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) due to a large share premium receive…
Viewmore Enclave Pvt. ltd. vs. ITO, Ward 9(1)
The assessee, Viewmore Enclave Pvt. ltd., filed its return of income on 29.03.2013, declaring total income at ₹nil. The case was selected for scrutiny through CASS for large share premium. The assessee provided details of investors who subs…
Riddhiman Realcon LLP Vs. ITO, Ward 9(3)
The assessee, Riddhiman Realcon LLP, filed the return of income on 24.01.2013, declaring a total loss of ₹221/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). Notice u/s 143(2) of the Act was issued o…
Prominent Tradelink Pvt. Ltd. vs. ITO, Ward-15(2), Kolkata
The assessee, Prominent Tradelink Pvt. Ltd., filed its original return of income on 12.12.2012 claiming a total income of Rs. 13,230/-. The case was taken up for scrutiny, and the Assessing Officer observed that the assessee had taken an un…
M/s Thirani Securities Private Limited vs. Income Tax Officer
The case involves M/s Thirani Securities Private Limited, which had its assessment framed under section 143(3) of the Income Tax Act, 1961, on 25.03.2015. The assessment was subsequently reopened under section 147 of the Act on 27.03.2019 a…
M/s Akshara Abasan Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata
The assessee, M/s Akshara Abasan Pvt. Ltd., is engaged in the business of real estate. For the Assessment Year 2012-13, the assessee filed a return of income declaring a total income of Rs.1,55,964/-. The case was selected for scrutiny, and…
Essen Marketing Pvt. Ltd. Vs. ITO, Ward 9(1)
The assessee, Essen Marketing Pvt. Ltd., filed its return of income on 14.09.2012, showing total income at ₹nil. The case of the assessee was reopened under section 147 of the Act by issuing a notice under section 148 of the Act on 27.03.20…
DCIT, Circle-13(1), Kolkata vs. Century Aluminium MFG Company Ltd.
The assessee, Century Aluminium MFG Company Ltd., filed its return of income for AY 2012-13 declaring a loss of Rs. 3,67,08,876/-. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961, based on a statement…
DCIT, Central Circle-4(3), Kolkata vs. Raja Shelters Pvt. Ltd
The assessee, Raja Shelters Pvt. Ltd, filed its income tax return for the assessment year 2012-13 declaring an income of Rs. 3,417/-. The case was selected for scrutiny under Section 143(3) of the Income-tax Act, 1961. A search and seizure …
Smt. Sujatha Muniraju Vs. The Income Tax Officer
The present appeal arises from the order of the Ld.CIT(A) dated 12/09/2023. There is a delay of 334 days in filing the appeal, which the assessee attributes to not receiving the appellate order in time and the ill health of the person handl…
M/s. SRK Projects Pvt. Ltd. vs. ITO
This appeal was filed by M/s. SRK Projects Pvt. Ltd. against the Order passed by the National Faceless Appeal Centre (NFAC) for the Assessment Year 2012-13. During the hearing, the learned Counsel for the assessee submitted an application d…
Shri. Sandeep Vimalchand Gadiya Vs. ITO
The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
Shri. Ranjeet Jain, Prop ashok Cotton Traders Apmc Yard, Ranebennur, Haveri – 581 115. Vs. ITO, Ward – 2, Haveri.
The assessee, Shri. Ranjeet Jain, is a proprietor in the business of trading in Kappas and Cotton under the name M/s. Ashoka Cotton Traders. The Assessment Order under section 143(3) of the Income Tax Act, 1961 was passed on 27.03.2015 with…
PREMHAJI RAGHAVAN VS. INCOME TAX OFFICER, WARD-69(8), NEW DELHI
This appeal has been filed by the Assessee, PREMHAJI RAGHAVAN, against the order dated 8.8.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2012-13. The Learned Authorized Representative (Ld. AR) subm…
Mahesh Kumar vs. ITO
The instant appeal filed by the assessee, Mahesh Kumar, is directed against the order dated 14.06.2024 passed by the Commissioner of Income-tax (A)-2, Pune, arising out of the order dated 27.11.2019 passed under Section 144 of the Income Ta…
Chaudhary Sonpal Singh Memorial Charitable Trust Vs. DCIT
This is an appeal filed by the assessee, Chaudhary Sonpal Singh Memorial Charitable Trust, against the order of the ld. CIT(A) National Faceless Appeal Centre (NFAC), Delhi in appeal No. CIT(A),Ghaziabad/12058/2019-20 dated 28.12.2023 for A…
DCIT, Central Circle-1, Faridabad, Haryana Vs Empire Realtech Pvt. Ltd.
This case involves a Revenue’s appeal and assessee’s cross objection for Assessment Year 2012-13, arising against the CIT (A)-3, Gurgaon’s order dated 05.04.2017, in proceedings under section 153A(1)(b) read with section 143(3) of the Incom…