Browse Tax Judgements
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Mohit Kumar
The assessee, Mohit Kumar, is a retail trader of gold and silver ornaments under the name Geetawali Jewellers in Sahebganj, Chapra. During the demonetization period, he made cash deposits of Rs.80,57,000/- and Rs.2,80,000/- in his bank acco…
Ramesh Prasad Gupta
The assessee, Ramesh Prasad Gupta, is an individual engaged in the business of trading food grains under the name M/s. Maa Ambey Traders. He furnished his return of income on 07.11.2017 for the relevant assessment year, declaring an income …
Islampur C.S. Shop 2
The assessee, Islampur C.S. Shop 2, is a firm running a liquor business. During the demonetization period (09.11.2016 to 31.12.2016), cash amounting to Rs.17,57,860/- and Rs.1,10,540/- were deposited in two different bank accounts of Union …
K.T. Handlooms vs. Income Tax Officer
The assessee, K.T. Handlooms, is engaged in the wholesale trade of bed-sheets, bed-covers, pillow covers, curtains, mats, and other related handloom items. For the assessment year 2017-2018, the assessee filed its return of income declaring…
Boogie Woogie Computer Centre
The assessee, Boogie Woogie Computer Center, did not furnish the return of income for the assessment year 2017-18. During the demonetization period, the assessee deposited cash amounting to Rs.22,61,330/- in the State Bank of India, Mihijam…
Jaugram Gopalpur Skus Limited
The assessee, Jaugram Gopalpur Skus Limited, a Cooperative Society, filed its return of income for the assessment year 2017-18 declaring total income as ‘NIL’. The return was selected for scrutiny. During the scrutiny proceedings, the Asses…
Pipasa Enterprise Bandar C.S. Shop
The assessee, Pipasa Enterprise Bandar C.S. Shop, a firm, was selected for scrutiny assessment. During the scrutiny, the Assessing Officer found a cash deposit of Rs. 21,10,000/- in the bank account during the demonetization period. The ass…
Dipak Kumar Majumdar
The assessee, Dipak Kumar Majumder, filed his return of income declaring income of Rs. 4,22,000/-. The Assessing Officer made an addition of Rs. 14,00,000/- claiming that such amount of cash deposit was made in the Bank account of the asses…
Dhan Prasad Nepal vs. Income Tax Officer
The assessee, Dhan Prasad Nepal, is an individual and Indian National of Sikkimese origin engaged in the business of trading hardware goods in the State of Sikkim. He failed to file his return of income under section 139(1) within the due t…
Tongani Tea Company Limited
The assessee, Tongani Tea Company Limited, filed its return of income for the assessment year 2017-18 declaring a total income of Rs.58,800/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issued. The…
Vijay Kumar Kejriwal Vs ITO Ward-31(1), Kolkata
This is an appeal filed by the assessee, Vijay Kumar Kejriwal, against the order dated 11.06.2024, passed by the ld.Addl/JCIT(A)-1, Jaipur for the assessment year 2017-2018. The appeal pertains to an addition of Rs.3,35,000/- made in the as…
The Orissa Minerals Development Company Ltd. Vs ACIT, Circle-5(1), Kolkata
This is an appeal filed by the assessee against the order dated 29.08.2025, passed by the Id. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. Two additions are challenged in this appeal. The first i…
Suvasis Panja Vs ITO Ward-27(1), Haldia
This is an appeal filed by the assessee, Suvasis Panja, against the order dated 29.03.2024 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The assessee is running a cyber cafe and ea…
Subir Kumar Ghosh Vs ITO ward-42(1), Murshidabad
This appeal was filed by the assessee, Subir Kumar Ghosh, against the order dated 13.08.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The assessee purchased a property for Rs…
Sheela Ladhania Vs ITO Ward-49(2), Kolkata
This is an appeal filed by Sheela Ladhania against the order dated 25.10.2023 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The appeal was filed belatedly by 513 days, and the ass…
N C Hore Vs ITO Ward-3(1), Siliguri
This appeal was filed by the assessee, N C Hore, against the order dated 22.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee argued that the notice under section 143(2) is…
Manish Berlia Vs ACIT, Circle-1(1), Kolkata
This is an appeal filed by the assessee, Manish Berlia, against the order dated 22.10.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The return of income for the impugned asse…
Man Mohan Goenka Vs ITO Ward-43(1), Kolkata
This is an appeal filed by the revenue against the order dated 25.08.2025 by the ld. Addl/JCIT(A)-3, Chennai for the assessment year 2017-2018. The appellant, Man Mohan Goenka, argued that the notice issued under section 143(2) of the Act o…
Kamlesh Singh Vs ITO Ward-4(3), Kolkata
This is an appeal filed by the assessee, Kamlesh Singh, against the order dated 30.07.2025 passed by the ld.Addl./JCIT(A)-2, Pune, for the assessment year 2017-2018. The assessee's counsel submitted that the notice under section 143(2) of t…
Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and d…