Browse Tax Judgements
Showing 1–20 of 41 judgements · Browse by section & bench
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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…
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 …
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…
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…
New Saha Dyers And Processors Vs. DCIT, Circle 46(1)
The assessee, New Saha Dyers And Processors, is in the business of clothing, apparels, dying, and retail sale. During the demonetization period, the assessee deposited ₹1,43,54,500/- in demonetized currency. The Assessing Officer (AO) assum…
Bengal Distribution House vs. ITO, Ward-3(1), Malda
The present appeal has been preferred by the assessee, Bengal Distribution House, for the assessment year 2017-18 against the order dated 31.07.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed under s…
Pankhuri Mishra Vs. ITO, Ward 3(1), Gangtok
This is an appeal preferred by the assessee, Pankhuri Mishra, against the order of the Commissioner of Income-tax (Appeals) dated 14.05.2024 for the Assessment Year 2017-18. The assessee raised an additional ground challenging the validity …
Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd vs. ITO, Ward-38, Midnapur
The assessee, Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd, is a society engaged in accepting deposits under various schemes. For the assessment year 2017-18, the assessee filed a return declaring total income at Nil. The Asses…
Gautam Kumar Sadhu Vs. ACIT, 24(1), Hooghly
The assessee, Gautam Kumar Sadhu, filed a return of income for the assessment year 2017-18 declaring a total income of ₹10,41,590/-. His case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). Various statutory n…
Arup Kr. Chatterjee vs. ITO, Ward-26(4), Kolkata
The assessee, Arup Kr. Chatterjee, filed his return of income for A.Y. 2017-18 on 30.10.2017 declaring a total income of Rs. 6,15,590/-. He later filed a revised return showing a total income of Rs. 4,50,220/-. The case was selected for com…
Adyashakti Himghar Pvt. Ltd. vs. ACIT, Circle-7(1), Kolkata
The assessee, Adyashakti Himghar Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 on 19/10/2017 declaring a total income of Rs.75,82,980. The return was processed under section 143(1) of the Income Tax Act, 1961 on 26/0…