Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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Ashish Beriwala and Others HUF Vs. ITO, Ward-37(1), Kolkata
This appeal was filed by the assessee, Ashish Beriwala and Others HUF, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi dated 28.12.2023 for Assessment Year 2013-14. During the hearing on 12.03.2025, it was pointed o…
Sunita Garg Vs. ITO, Ward-43(1), Kolkata
This appeal was filed by the assessee, Sunita Garg, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, dated 23.11.2023 for Assessment Year 2013-14. During the hearing, it was noted that the assessee had already enter…
Graphite India Ltd. Vs. PCIT-4, Kolkata
The assessee company, Graphite India Ltd., filed its return of income for Assessment Year 2013-14 declaring a total income of Rs. 1,49,52,82,441/- and book profit under section 115JB at Rs. 2,37,33,07,368/-. The case was selected for scruti…
Variya Denim Private Limited Vs The Income Tax Officer, Ward – 11(1), Kolkata
This is an appeal filed by Variya Denim Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Ye…
Techna Infrastructure Pvt. Ltd. vs. ACIT, Circle-1(1), Kolkata
The assessee, Techna Infrastructure Pvt. Ltd., filed its return of income for the assessment year 2013-14 on 29.09.2024 declaring nil income. The case was selected for scrutiny, and statutory notices were issued. The assessee is engaged in …
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Arati Purkait Vs ACIT, Circle-15(2), Kolkata
This is an appeal filed by the assessee, Arati Purkait, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal was filed for the Assessment Year 2013-14. The assessee did…
Parijat Commodities Pvt. Ltd. vs. ITO, Ward-13(3), Kolkata
The present appeal has been preferred by the assessee, Parijat Commodities Pvt. Ltd., against the order dated 25.01.2025 of the National Faceless Appeal Centre (ld. CIT(A)) passed under section 250 of the Income Tax Act, 1961. The counsel f…
Intensive Khadi And Rural Development Centre Vs ITO (Exemption), Ward-2(1), Durgapur
This is an appeal filed by the assessee against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Burdwan/10003/2019-20 dated 14.02.2025 for…
Tatun Guha vs. ITO, Ward-1(1), Siliguri
The assessee, Tatun Guha, filed a return of income for the assessment year 2013-14 declaring business income of Rs.113,194 and income from other sources of Rs.463,649. The case was reopened under Section 147 of the Income-tax Act, 1961, as …
Bimla Devi Gupta vs. ITO, Ward-37(1), Kolkata
The assessee, Bimla Devi Gupta, filed a return of income declaring a total income of Rs.2,132,710/-. The Assessing Officer conducted an assessment under Section 147 read with Section 144B of the Income-tax Act, 1961, and made an addition of…
Kalyani Koley vs. CIT(A), Kolkata
The case involves a delay of 354 days in filing an appeal by Kalyani Koley, a 65-year-old widow, against an order passed by the Commissioner of Income Tax (Appeals) on November 1, 2023. The delay was attributed to the appellant's dependency…
ITO, Ward-29(1), Kolkata vs. Puspa Kothari, L/H of Sunder Lal Kothari
The assessee, Sunder Lal Kothari, filed a return of income for A.Y. 2013-14 claiming long-term capital gain of Rs.11,87,710/- as exempt income under Section 10(38) of the Income Tax Act. During the assessment proceedings, it was revealed th…
Goodhope Tie-Up Pvt. Ltd. vs. ITO, Ward-1(1), Kolkata
The assessee, Goodhope Tie-Up Pvt. Ltd., filed a return of income declaring total income of Rs. Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny, and an assessm…
ACIT, Circle-4(1), Kolkata vs. Victor Tradelink Pvt. Ltd.
The assessee, Victor Tradelink Pvt. Ltd., filed its return of income declaring a total income of Rs.1,75,152/-. The Assessing Officer received information from the Investigation wing indicating that the assessee had received accommodation e…
Urmila Garg vs. ITO, Ward-47(1), Kolkata
The assessee, Urmila Garg, filed a return of income declaring a total income of Rs. 5,58,440/- for the assessment year 2013-14. Subsequently, her case was reopened, and a notice under section 148 of the Income Tax Act was issued on 31.03.20…
Binod Kumar Agarwal vs. DCIT, Central Circle-3(2), Kolkata
The present appeal has been preferred by the assessee, Binod Kumar Agarwal, against the order dated 05.11.2019 of the National Faceless Appeal Centre (CIT(A)) passed under section 250 of the Income Tax Act. The appeal was delayed by 2027 da…
Bilatibari Tea Company Pvt. Ltd. vs. ACIT, Circle-2, Jalpaiguri
The assessee, Bilatbari Tea Company Pvt. Ltd., is a manufacturer of black tea. It filed its return of income for the assessment year 2013-14 declaring a total income of Rs.38,74,130/-. The return was processed under section 143(1)(a) of the…
Sri Tanmoy Dutta vs. AO, NFAC/ITO
The assessee, Sri Tanmoy Dutta, did not file any return of income for the Assessment Year 2013-14. The Assessing Officer (AO) received information about cash deposits totaling Rs. 6,90,75,400/- in the assessee's two bank accounts during the…
JCIT, (IN-SITU), Circle-4(1), Kolkata Vs. Tezas Trading Company Pvt. Ltd.
The appeal was preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which quashed the assessment order made by the Assessing Officer. The Assessing Officer…