Browse Tax Judgements
Showing 1–20 of 31 judgements · Browse by section & bench
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Rockfield Mining Minerals Private Limited vs. Commissioner of Income Tax (Appeals)
The appellant, Rockfield Mining Minerals Private Limited, filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, New Delhi, which levied a penalty under section 270A of the Income…
Punam Kanodia Vs. PCIT(Central)-2, Kolkata
This is an appeal filed by the assessee, Punam Kanodia, against the order passed by the Principal Commissioner of Income Tax (Central)-Kolkata-2, Kolkata under section 263 of the Income Tax Act, 1961 for the Assessment Year 2018-19. During …
Income Tax Officer vs. Prakash Chandra Saha
The assessee, Prakash Chandra Saha, is a non-filer of return. According to the order u/s 148A(d) of the Act dated 26.03.2022, there were financial transactions of ₹1,95,16,338/- by the assessee. The Income Tax Officer (ITO) held that the in…
Ladhuram Toshniwal & Sons Pvt. Ltd. Vs. ACIT, CC-4(4), Kolkata
The assessee, Ladhuram Toshniwal & Sons Pvt. Ltd., filed its return of income for Assessment Year 2018-19 declaring a total income of Rs. 99,27,760/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were iss…
Yeakub Mondal Vs ITO, Ward-3(1), Suri
This is an appeal filed by the assessee, Yeakub Mondal, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 04.09.2024 under section 250 of the Income Tax Act, 1961 for…
Amrita Greenview Housing Pvt. Ltd. vs DCIT, Circle-1, Durgapur
This is an appeal filed by Amrita Greenview Housing Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 08.10.2024 under section 250 of the Income Tax Act, 19…
West Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under …
Sudesh Chander Talwar vs. DCIT, Circle-29, Kolkata
The assessee, Sudesh Chander Talwar, filed an appeal against the order dated 25.04.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A), Gwalior, which confirmed the disallowance of Rs. 64,80,050/- made by the AO. This…
AVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
Shri Rajesh Kumar Vs ITO, Ward-47(1), Kolkata
This is an appeal filed by the assessee, Shri Rajesh Kumar, against the order of the National Faceless Appeal Centre (CIT(A)) in appeal no. NFAC/2017-18/10254239 dated 03.03.2025. The assessee was represented by Shri Aayush Kedia, CA, and t…
Paraspyara Commercial Pvt. Ltd. vs. ITO, Ward-13(1), Kolkata
The present appeal has been preferred by Paraspyara Commercial Pvt. Ltd. against the order dated 17.02.2025 of the National Faceless Appeal Centre (ld. CIT(A)) passed under section 250 of the Income Tax Act, 1961. The appellate order by the…
ITA No.1406/Kol/2025
The case involves an appeal by the revenue against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] in appeal no.NFAC/2017-18/10042414 dated 07.04.2025 for assessment year 2018-19. The revenue …
Sunil Singh Vs. ITO Ward 30(1), Kolkata
This appeal was filed by Sunil Singh against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2018-19. The appeal was initially barred by limitation by 288 days, but a condonation petition was filed along with…
DCIT, Central Circle-4(4), Kolkata Vs. Flex Trade Pvt. Ltd.
The assessee, Flex Trade Pvt. Ltd., filed its original return of income declaring a total income of Rs.11,54,450/-. The Assessing Officer (AO) received credible information that a group of companies named ‘Oneworld group’ was involved in pr…
Debasish Banerjee vs. ITO, Ward-44(1), Kolkata
The assessee, Debasish Banerjee, filed his return of income declaring a total income of Rs.2,40,660/- for the assessment year 2018-19. The case was selected for limited scrutiny regarding the sale consideration reported in the capital gain …
Kalna Regulated Market Committee vs. ITO, Ward-1(1), Burdwan
The assessee, Kalna Regulated Market Committee, did not file a return of income for the assessment year 2018-19. The case was reopened under section 147 based on information that the assessee had deposited cash amounting to Rs. 2,09,88,370/…
Dakshin Barasat Service Co-operative Society Ltd vs. ITO, Ward-25(1), Kolkata
The assessee, Dakshin Barasat Service Co-operative Society Ltd, is a society registered under the West Bengal Co-operative Society Act, 2006. It filed its return of income for the Assessment Year 2018–19, declaring total income at ‘Nil’ aft…
Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the not…
S D Developers vs. ITO, Ward-43(1), Kolkata
The assessee company, S D Developers, was engaged in construction activities and filed its return of income for Assessment Year 2018-19 on 29/09/2018, declaring a total income of Rs. 28,69,880/-. The case was selected for complete scrutiny …
Rajia Sultana Khatun vs. ITO, Ward-27(3), Haldia
The assessee, Rajia Sultana Khatun, did not file a return of income for the assessment year 2018-19. Information revealed that she made significant cash deposits and withdrawals in her bank accounts and received interest income during the f…