Browse Tax Judgements
Showing 1–20 of 60 judgements · Browse by section & bench
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Aries Designers Pvt. Ltd. Vs. ITO, Ward-1(1), Kolkata
The assessee, Aries Designers Pvt. Ltd., is engaged in the business of trading in gray fabrics and investment in real estate projects. For the assessment year 2017-18, the company filed its return of income declaring a total income of Rs. 1…
Md. Rofikul Islam vs. DCIT, Circle-42, Murshidabad
This is an appeal filed by the assessee, Md. Rofikul Islam, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 27.09.2023 under section 250 of the Income Tax Act, 1961…
Raj Kumar Jain Vs. AO, IT, Circle-2(1), IT, Kolkata
The assessee, Raj Kumar Jain, a non-resident Indian, filed a revised return of income for the assessment year 2017-18 declaring a total income of Rs. 2,81,69,650/-. The case was selected for scrutiny, and notices and questionnaires were iss…
Sachin Agarwal Vs ACIT, Circle-2, Siliguri
The appeal by Sachin Agarwal is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi dated 13.02.2024 for Assessment Year 2017-18. The appeal involves two issues: the addition of Rs.27,39,986/- representing the dif…
AT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
Ajay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
TCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
K. B. Processing Vs. ITO, Ward-50(6), Kolkata
The assessee, K. B. Processing, did not file a return of income for the Assessment Year 2017-18. It came to the notice of the Assessing Officer (AO) that a huge cash deposit was made in the bank account of the assessee, particularly during …
DCIT, Central Circle-4(4), Kolkata Vs. Vikas Kumar Agrawal
The assessee, Vikas Kumar Agrawal, filed his return of income for the Assessment Year 2017-18 declaring a total income of Rs. 9,54,420/-. The assessment was reopened following the Supreme Court's decision in Union of India & Ors. Vs. Asish …
Sitaram Pareek vs. ITO, Ward-36(1), Kolkata
The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
Roomle Das vs. ITO, Ward-50(4), Kolkata
The present appeal was filed by the assessee, Roomle Das, for the assessment year 2017-18 against the order dated 18.06.2024 of the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act. The assessee could not be …
Shri Saneey Kumar Jain Vs ITO, Ward-43(3), Kolkata
This is an appeal filed by the assessee, Shri Saneey Kumar Jain, 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 the …
Avijit Roy Vs ITO, Ward-23(3), Hooghly
The appellant, Avijit Roy, is in the business of being a commission agent, trading in old vehicles, and has some partnership income. He deposited Rs. 9,00,000/- each on two dates, 15.11.2016 and 21.11.2016, in demonetized currency, totaling…
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
Nightingale Finvest Private Limited Vs ITO, Ward-12(4), Kolkata
This is an appeal filed by Nightingale Finvest Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The appella…
Tug Indofin Pvt. Ltd. vs. DCIT, Circle-8(2), Kolkata
The assessee, Tug Indofin Pvt. Ltd., is engaged in the business of a Non-Banking Finance Company. It filed its return of income declaring a total income of Rs.(-)240910 for the assessment year 2017-18. The case was selected for Complete Scr…
Tonmoy Sadhukhan vs. ITO, Ward-25(1), Kolkata
The assessee, Tonmoy Sadhukhan, filed a return of income for the assessment year 2017-18 showing a total income of Rs.9,20,820/-. The return was selected for scrutiny, and notices under sections 143(2) & 142(1) of the Income-tax Act, 1961 w…
Sushil Kumar Ganeriwala vs. ITO, Ward 37(1), Kolkata
The present appeal filed by the assessee, Sushil Kumar Ganeriwala, arises from an order dated 07.01.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (…
Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
Rising Fashion Traders Private Limited vs. Income Tax Officer
The present appeal filed by the assessee, Rising Fashion Traders Private Limited, arises from an order dated 03.07.2025 passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Facel…