Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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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…
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…
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…
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 …
M/s Bengal Omnitech Nirman Ltd. vs. ACIT/ ITO, Ward 8(1), Kolkata
During the assessment proceedings for the Assessment Year 2018-19, the Assessing Officer (AO) disallowed certain deductions claimed by M/s Bengal Omnitech Nirman Ltd. The AO disallowed a business loss of ₹1,50,00,000/- claimed by the assess…
Khemka Charity Trust vs. Income Tax Officer (Exemption)
The assessee, Khemka Charity Trust, is a charitable trust that filed its return of income for the assessment year 2018-19. The application of funds amounting to Rs. 8,17,000/- and accumulation of funds amounting to Rs. 27,010/- under sectio…
Kasturi Medical Centre Pvt. Ltd. vs. ACIT, NFAC, Delhi
The assessee, Kasturi Medical Centre Pvt. Ltd., filed its return of income for AY 2018-19 declaring a total income of ₹2,05,59,220. The case was selected for complete scrutiny under the Scrutiny Assessment Scheme, 2019, primarily on the iss…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
Concord Trexim Private Limited vs. DCIT, Circle 13(1), Kolkata
The assessee, Concord Trexim Private Limited, filed its return of income on 29.10.2018 declaring total income at Rs. 'Nil'. The return was processed under section 143(1) of the Income Tax Act, 1961 on 11.04.2019, accepting the returned inco…
Abhishek Kumar Prasad vs. ITO, Ward-1(1), Siliguri
The assessee, Abhishek Kumar Prasad, is an individual who disclosed a turnover of Rs.52,14,340/- in his tax audit report and ITR for the assessment year 2018-19. However, the total deposits in his bank account amounted to Rs.1,06,74,737/-. …
ITO, Ward-11(1), Kolkata vs. Sumangal Forex & Travels Pvt. Ltd
The assessee, Sumangal Forex & Travels Pvt. Ltd, is a company engaged in foreign currency exchange business. For the assessment year 2018-19, the assessee declared a total income of Rs.1,45,236/-. Due to non-responsiveness, the case was reo…