Browse Tax Judgements
Showing 121–140 of 183 judgements · Browse by section & bench
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Bombay Mercantile Co-operative Bank Ltd. vs. ITO (TDS)-Ward-19(1)(3)
The appeals were filed by Bombay Mercantile Co-operative Bank Ltd. against the order of the Additional/Joint Commissioner of Income Tax(A)-1, Ahmadabad, dated 16.10.2024, which in turn arises from the orders passed under section 201 by ITO(…
Bina Ghosh vs Income Tax Officer
The assessee, Bina Ghosh, did not file an income tax return for the financial year relevant to Assessment Year 2016-17 as she had no taxable income. Her husband purchased a residential property, and her name was included in the sale deed. T…
ITA No. 4754/Mum/2025
The assessee, Lodha Developers Limited, is a company engaged in real estate construction and development. For the assessment year 2016-17, the assessee filed its return of income electronically declaring a total income of Rs. 83,28,22,820/-…
ITA No.7390/Mum/2025
The assessee, Sunjewels Private Limited, is a resident corporate entity engaged in the business of manufacturing gold and diamond studded jewellery for export. For the assessment year 2016-17, the assessee filed its return of income declari…
Aakash Value Realty Private Limited Vs. DCIT CC-1(2), Mumbai
The assessee, Aakash Value Realty Private Limited, a private limited company engaged in the business of builders and property developers, filed its original return of income for the assessment year 2016-17 declaring a total income of ₹33,45…
Sunblaze Constructions Pvt. Ltd. Vs. ITO, Ward 9(1)
The assessee, Sunblaze Constructions Pvt. Ltd., received a notice under section 148 of the Income-tax Act on 29.06.2021 for the assessment year 2016-17. The extended period of limitation under the Taxation and Other Laws (Deduction and Amen…
Prabha Trading Corporation Vs. Income Tax Officer, Ward-40(1), Kolkata
The assessee, Prabha Trading Corporation, filed an income tax return for Assessment Year 2016-17 declaring a total income of Rs 236,280/-. The return was selected for limited scrutiny under CASS. The assessee is a distributor of paper for p…
Maruti Traders & Investors vs. ACIT, Circle-35, Kolkata
This appeal was filed by Maruti Traders & Investors against the order of the Commissioner of Income Tax (A), Bhubaneswar dated 23.04.2025 passed under Section 250 of the Income-tax Act, 1961. The appeal was directed against the disallowance…
Girish Kshanlal Sharma Vs ITO, Ward-34(1), Kolkata
This is an appeal filed by the assessee, Girish Kshanlal Sharma, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] in appeal no. CIT(A), Kolkata-10/10312/2018-19 dated 05.09.2024 for ass…
Srivaru Agro Pvt. Ltd. (Successor to Manoj Mercantile Credit Pvt. Ltd.) Vs. A.C.I.T., CC-1(4), Kolkata
The assessee, Srivaru Agro Pvt. Ltd. (Successor to Manoj Mercantile Credit Pvt. Ltd.), filed its original return of income electronically on 14.10.2016 showing ‘NIL’ income with a current year’s loss of ₹20,43,644/-. The case was selected f…
Shyamnagar Anchal SKUS Ltd. Vs. ITO, Ward-3(1), Bankura
The assessee, Shyamnagar Anchal SKUS Ltd., a Primary Agricultural Credit Society (PACS), did not file its return of income for the relevant assessment year. The Assessing Officer (AO) had information about huge transactions aggregating to ₹…
M/s. 45 Bus Route Owner Association Vs. ITO, Ward-33(2), Kolkata
The assessee, M/s. 45 Bus Route Owner Association, did not file the return of income for the Assessment Year 2016-17. The case was reopened under section 147 of the Income Tax Act, 1961 due to high value transactions amounting to ₹77,01,650…
Dinesh Kumar Singhania Vs. I.T.O., Ward-34(1), Kolkata
The assessee, Dinesh Kumar Singhania, an individual, filed his return of income for the assessment year 2016-17 declaring a total income of ₹2,69,160/- under section 44AD of the Income Tax Act, 1961. He reported a cash balance of ₹21,92,184…
Sanjay Goel HUF vs. ITO, Ward-1(1), Kolkata
The assessee, Sanjay Goel HUF, filed a return of income for the assessment year 2016-17 declaring a total income of Rs.3,01,740/-. The Assessing Officer found that the assessee had transacted with M/s Ejecta Marketing Ltd., a penny stock co…
Mr. Suranjan Roy vs. ITO, Ward 62(1), Kolkata
The assessee, Mr. Suranjan Roy, sold a residential house property on 25.09.2019 for Rs. 53,00,000/-. He purchased another residential house about one year before the date on which the transfer of the original property took place. The assess…
M/s R.S. Vinimay Pvt. Ltd. Vs. ITO, Circle 11(3)
The assessee, M/s R.S. Vinimay Pvt. Ltd., filed its return of income for the assessment year 2016-17 declaring a total income of ₹43,04,040/-. The return was processed under section 143(1) of the Act. Subsequently, the assessment was reopen…
Bijay Kumar Burnwal vs. Income Tax Officer
The case involves Bijay Kumar Burnwal, who faced an ex-parte assessment order passed by the Assessing Officer (AO) under Section 250 of the Income Tax Act, 1961. The AO made additions under Section 50C (Rs. 13,83,232/-) and Section 56(2)(vi…
Rajendra Rampal Vs. A.C.I.T., Circle-23(1), Hooghly
The assessee, Rajendra Rampal, filed his original return of income declaring income of Rs. 19,58,040/- on 27.05.2017 for the Assessment year 2016-17. According to SFT information, the owners of a piece of land and building executed a Joint …
P.N. Memorial Neuro Centre and Research Institute Ltd. vs. DCIT, Circle 11(1)
The assessee, P.N. Memorial Neuro Centre and Research Institute Ltd., filed its return of income on 12.09.2016, declaring a total income of ₹14,75,83,010/-. The case was selected for scrutiny, and statutory notices along with a questionnair…
Jaydip Dhar vs. Income Tax Officer
The assessee, Jaydip Dhar, filed a return of income on 31.03.2017 declaring a total income of Rs. 3,03,720/-. His case was selected for limited scrutiny due to large cash deposits into his bank account. The Assessing Officer (AO) issued not…