Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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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…
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…
Sonthalia Capital Pvt. Ltd. Vs DCIT, Circle-7(2), Kolkata
The assessee company, Sonthalia Capital Pvt. Ltd., filed its original return of income for the assessment year 2017-18 declaring a total income of Rs. 10,14,610/-. Notices under section 143(2) and 142(1) of the Act were issued and complied …
Sreeleathers Limited
The assessee, Sreeleathers Limited, filed its return of income electronically on 30.10.2017 declaring total income of Rs.20,85,66,570/-. The case was selected for limited scrutiny (CASS) assessment. Notices under section 143(2) and section …
Sanjay De
The assessee, Sanjay De, an individual engaged in promoting and development business, filed his return of income for the assessment year 2017-18 declaring a total income of Rs.21,51,710/-. The assessing officer issued notices under sections…
Mingma Sherpa vs ITO, Ward-3(1), Gangtok
The assessee, Mingma Sherpa, did not file the return of income for the assessment year 2017-18. During this year, the assessee deposited cash amounting to ₹10,15,14,300 in a bank account with the State Bank of India, Gangtok Branch. Consequ…
Lifewood Trexim Private Limited
The present appeal is directed at the instance of Lifewood Trexim Private Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.06.2025 passed for Assessment Year 2017-…
Pawan Kumar Agarwal
The assessee, Pawan Kumar Agarwal, filed his return of income declaring a total income of Rs.7,07,360/-. The return was selected for reassessment based on information from the Investigation Wing, Kolkata, indicating that the appellant had r…
Mrs. Tapan Ghosh Vs ITO, Ward-33(4), Kolkata
The assessee, Mrs. Tapan Ghosh, is engaged in contract work and filed a return of income declaring a total income of ₹10,15,818. The return was processed under Section 143(1) of the Income-tax Act, 1961. Subsequently, the case was selected …
Kashipur Brihadayatan Credit Cooperative Society Limited
The appellant-assessee, Kashipur Brihadayatan Credit Cooperative Society Limited, filed its return of income for the assessment year 2017-2018 disclosing total income at NIL. The case was selected for scrutiny and notices under sections 143…
M/s Swabhumi Vintrade Pvt. Ltd. Vs DCIT, Circle-7(1), Kolkata
This is an appeal filed by the assessee, M/s Swabhumi Vintrade Pvt. Ltd., against the order passed by the ld. National Faceless Appeal Centre (NFAC), Delhi, dated 28.07.2025 for the assessment year 2017-2018. The assessee raised an addition…
Dilip Kumar Show vs. Income Tax Officer, Ward-30(6), Kolkata
The assessee, Dilip Kumar Show, filed a return of income on 30.10.2017 disclosing a total income of Rs. 5,90,710/-. He is engaged in wholesale trading of grocery items. His case was selected for scrutiny due to cash deposits during the demo…
Ashok Prasad Gupta
The assessee, Ashok Prasad Gupta, is an individual who runs a country liquor business. He filed his return of income on 04.01.2017 showing income of Rs.3,97,510/-. The case was selected for limited scrutiny assessment under section 143(3) d…