Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Jaideep Chopra Vs ITO Ward-44(6)
The appeal is preferred by the assessee against the order dated 13.12.2024, passed by Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2012-13/10302267 for A.Y. 2013-14. The a…
M/s Fairdeal Information Technology Private Limited vs. Income Tax Officer, Ward-9(1), New Delhi
The assessee, M/s Fairdeal Information Technology Private Limited, filed its return of income declaring total income of Rs.5,81,730/-. The case was re-opened u/s 147 by way of issue of notice u/s 148 of the Income Tax Act, 1961. The Assessi…
M/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)
The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…
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 …
North India Wires Limited Vs. DCIT, Circle 3(1), Kolkata
The return was filed on 29.03.2013, declaring total income of Rs.3,04,06,700/-. The assessee is engaged in the business of manufacturing LPG Cylinders. The case of the assessee was selected for scrutiny and assessment was framed vide order …
Sunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Global Emerging Markets India Limited Vs. Assessment Unit, Income Tax Department, NFAC
The assessee, Global Emerging Markets India Limited, filed its return of income for AY 2013-14 declaring losses. A notice under Section 148 of the Income Tax Act was issued to the assessee on 30.06.2021. The assessee challenged the validity…
Bhavika Bhuwalka Vs. ITO
The case involves an appeal by Bhavika Bhuwalka against the order of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, including the invalidity of the notic…
Anil Kr. Jain vs. DCIT
The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Wandel Global Services Pvt. Ltd. (Struck off) vs. ITO, Ward-15(3)(1)
The assessee-company, Wandel Global Services Pvt. Ltd., did not file its return for the Assessment Year 2013-14. However, it was revealed that the company had deposited Rs. 3,50,000 in cash in Karnataka Bank. The case was reopened under sec…
Sudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Apcotex Industries Limited Vs. ITO Circle-15(1)(1)
The assessee, Apcotex Industries Limited, filed its original return of income for A.Y. 2013–14 declaring a total income of Rs. 11,35,45,570/-. The assessment was completed under section 143(3) determining total income of Rs. 13,40,45,570/-.…
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…
Vinayak Tradevin Pvt. Ltd. Vs ITO, Ward-2(1), Kolkata
The assessee-company, Vinayak Tradevin Pvt. Ltd., filed its original return of income for A.Y. 2013–14 on 28.03.2014, declaring a total loss of ₹2,00,002. Subsequently, information was received from the office of the Income Tax Investigatio…
Raghuvir Retailers Pvt. Ltd. vs PCIT-2
The assessee, Raghuvir Retailers Pvt. Ltd., filed its return of income on 28.09.2013 declaring a loss of ₹5,144/-. Subsequently, the case was reopened under section 147 of the Income-tax Act, 1961, based on information alleging receipt of ₹…
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…
Sangeeta Devi Anchalia Vs. ITO
The assessee, Sangeeta Devi Anchalia, filed her return of income under section 139(1) on 01.10.2013, declaring a total income of ₹7,02,160/-. Subsequently, her case was reopened under section 147 of the Income Tax Act, 1961, after obtaining…
Siddharth Fininvest Leasing Pvt. Ltd. vs. Income Tax Officer, Ward-4(1), Kolkata
The assessee company, Siddharth Fininvest Leasing Pvt. Ltd., filed its original return of income on 30.08.2013 and subsequently revised it on 12.06.2013 declaring a loss of Rs.3,83,082/-. The return was selected for scrutiny and the assessm…