Browse Tax Judgements
Showing 21–38 of 38 judgements · Browse by section & bench
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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…
Ishwar Prasad Jaiswal Vs ITO Ward-37(1), Kolkata
The assessee, Ishwar Prasad Jaiswal, filed a return of income for the Assessment Year 2018-19 declaring a total income of Rs. 2,49,390/-. The Assessing Officer (AO) received information that the assessee was a beneficiary of bogus transacti…
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…
Jamshed Alam Vs DCIT, Circle-32, Kolkata
This is an appeal filed by the assessee, Jamshed Alam, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.10.2025 for the assessment year 2018-2019. The appeal was dismissed by the ld. CIT(A) on acc…
International Seaport (Haldia) Private Limited Vs ACIT, Circle-12(1), Kolkata
This appeal pertains to the assessment year 2018-2019. The assessee, International Seaport (Haldia) Private Limited, imported an expensive Slewing Ring Roller Bearing from Germany as a spare part for its Stacker-Reclaimer Machine. Due to th…
ITO, Ward-32(1), Kolkata Vs Satish Singh
The assessee, an individual, filed his return of income for the A.Y. 2018-19 declaring a total income of Rs. 16,36,550/- on 11/06/2019. The return was processed u/s 143(1) of the Act on 25.10.2019. Subsequently, the return was selected for …
DCIT, Central-1, Siliguri Vs Bajla Motors Private Limited
The revenue has filed an appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.04.2025 for the assessment year 2018-2019. The assessee, Bajla Motors Private Limited, has also filed a cross objec…
Bablu Das Vs DCIT, Circle-1, Durgapur
This is an appeal filed by the assessee, Bablu Das, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.03.2025 for the assessment year 2018-2019. The issue in the appeal pertains to certain informat…
Anisur Rahaman Vs ITO Ward-42(1), Murshidabad
This is an appeal filed by the assessee, Anisur Rahaman, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.06.2025 for the assessment year 2018-2019. The appeal was filed belatedly by 09 days. An a…
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…