Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Masinan Samabay Krishi Unnayan Samity Ltd.
The assessee, Masinan Samabay Krishi Unnayan Samity Ltd., is a Primary Agricultural Credit Cooperative Society registered under the West Bengal Cooperative Society Act. Its main activities include the purchase and sale of agricultural imple…
Indivar Marketing Private Limited
The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Renu Bothra Vs DCIT, Circle-46, Kolkata
This appeal was filed by the assessee, Renu Bothra, against the order dated 11.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee had purchased property for a cons…
Mudiali Club Vs ITO Ward-1(4), Exemption
This is an appeal filed by the assessee, Mudiali Club, against the order of the ld. Addl./JCIT(A)-4, Mumbai, dated 18.06.2024 for the assessment year 2018-2019. The appeal was filed belatedly by 59 days, but the delay was condoned as the as…
Riteshh Agarwal vs. ITO, NFAC, Delhi
The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
Primula Bhandari Vs DCIT, Circle-3(2), Kolkata
The assessee, Primula Bhandari, did not file the return of income for the relevant assessment year. The Assessing Officer noticed cash deposits in the bank account of the assessee and accordingly reopened the assessment under section 147 of…
Kamlawati Chowhan vs. Commissioner of Income Tax
The assessee, Kamlawati Chowhan, filed a return of income for the assessment year 2018-19 declaring a total income of ₹ 5,48,560/-. The Assessing Officer initiated proceedings under Section 148A(b) of the Income Tax Act, 1961, based on info…
Takdah Lingding GPSKUS Ltd Vs ITO, Ward-3(3), Darjeeling
The present appeal is directed at the instance of assessee, Takdah Lingding GPSKUS Ltd, against the order of ld. Addl/JCIT(A)-4, Chennai, dated 24.02.2025 passed for Assessment Year 2018-2019. The assessee is a cooperative society registere…
Raju Saha
The appellant-assessee, Raju Saha, received substantial salary income amounting to Rs.63,81,187/- from Reliance Telecom Ltd., Ticker Plant Ltd., Vodafone Mobile Ltd., and Dishnet Wireless Ltd., which is above the basic exemption chargeable …
Radhanagar Cold Stores Pvt. Limited
The appellant-assessee, Radhanagar Cold Stores Pvt. Limited, filed its return of income for the assessment year 2018-2019 declaring a total income of Rs.39,89,130/-. The case was selected for limited scrutiny to verify the issue of payment …
Narayan Dalmia
The appellant-assessee, Narayan Dalmia, filed his return of income on 06.10.2018 declaring a total income of Rs.20,60,150/-. The case was selected under ‘Compulsory criteria’ and a notice under section 143(2) of the Act was issued and serve…
IN THE INCOME TAX APPELLATE TRIBUNAL ‘SMC’ BENCH, KOLKATA
The assessee, a firm, filed its return of income for A.Y. 2018-19 on 29.10.2018 declaring business income at Rs.3,52,372/-. The case was selected for Complete Scrutiny assessment under the E-assessment Scheme, 2019 due to 'Excess Contributi…
Dakshin Kalikata Sansad vs. Income Tax Officer
The assessee, Dakshin Kalikata Sansad, a Trust registered under the Societies Registration Act, XXI of 1860, filed its return of income for the assessment year 2018-19 disclosing a total income of Rs.38,410/-. The case was selected for comp…
Bimal Barai Vs ITO, Ward-1(2), Siliguri
The assessee, Bimal Barai, filed her return of income declaring a total income of ₹3,41,740 for the assessment year 2018-2019. The case was selected for scrutiny due to a mismatch between the value of the property disclosed in the ITR and t…
Rina Ray
The assessee, Rina Ray, entered into a financial transaction of Rs.79,12,732/- during the Financial Year 2017-18 relevant to Assessment Year 2018-19 but failed to furnish her return of income for the Assessment Year 2018-19. The father of t…
Raghvendra Singh
The assessee, Raghvendra Singh, an individual, filed his return of income declaring a total income of Rs.9,45,530/-. A notice under section 143(2) of the Act was issued, and the assessee submitted various details as called for by notices. T…
M/s. Mirabelle Tradecomm Private Limited
The assessee, M/s. Mirabelle Tradecomm Private Limited, filed its original return of income for the Assessment Year 2018-19 declaring total income at Rs.1,26,500/-. The company is involved in investment in shares and securities and providin…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…