Browse Tax Judgements
Showing 1–20 of 225 judgements · Browse by section & bench
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Sankara Jyoti Eye Institute vs. ITO, Ward-1(3), Exemption, Kolkata
The assessee, Sankara Jyoti Eye Institute, filed a return declaring total income as NIL. The case was selected for completed scrutiny under CASS. The Assessing Officer issued a notice under section 142(1) of the Income Tax Act, 1961. The as…
Aditi Ray Chaudhuri vs. ITO, Ward-1(1), Siliguri
During the assessment proceedings, it was observed that the assessee had purchased equity shares and an immovable property during FY 2016-17, amounting to Rs.47,600/- and Rs.52,55,900/- respectively, and sold equity shares for Rs.55,200/-. …
Sudha Agarwal vs. DCIT, Circle-29, Kolkata
An Assessment Order was passed under sections 147 and 144B of the Income Tax Act, 1961, adding Rs.26,81,630/- under section 68 due to the suppression of income through bogus transactions. The assessee, Sudha Agarwal, appealed against this o…
Smt. Bhagwati Mohata vs. Assessment Unit, I.T. Department, NFAC
The assessee entered into a registered agreement to sell immovable property on 22.01.2021 for a total sale consideration of Rs.1,23,51,430/-. The registered deed of conveyance was executed on 18.09.2023 for the same sale consideration. The …
Arunarani Sarkar L/H of Late Rabindra Nath Sarkar vs. ITO, Ward-2(4), Raiganj
An information was received that the Assessee had sold shares at Rs.50,19,129/- during the FY 2014-15 and had not disclosed this in their income return. The case was reopened, and an Assessment Order was passed on 19.05.2023, adding Rs.50,1…
Sudarsan Sarkar Vs. ITO Ward-52(1), Kolkata & other connected matters
The appellants are ex-employees of BSNL who were recruited as DoT in the position of Junior Telecom Officer and subsequently deputed to BSNL. Upon the formation of BSNL, the employees were forced to work in BSNL on a deemed deputation basis…
Ranjit Singh Kundalia Vs. ITO, Ward-62(1), Kolkata
The assessee, Ranjit Singh Kundalia, filed his return of income for the assessment year 2017-18 on 17.01.2018, declaring a total income of Rs.3,35,620/-. The Assessing Officer initiated proceedings under Section 147 of the Income Tax Act, 1…
Azhar Rahaman Vs. ADIT, CPC, Bengaluru
An Intimation under section 143(1) of the Income Tax Act, 1961 was issued by CPC, Bengaluru on 21.07.2020, determining the total income of the Assessee at Rs.8,17,214/-. The Assessee filed an Appeal against this intimation before the Commis…
Apurva Goenka, HUF Vs. ACIT, Cir. 40
This is an appeal preferred by the assessee, Apurva Goenka, HUF, against the order of the National Faceless Appeal Centre, Delhi, dated 29.11.2023 for the Assessment Year 2014-15. During the hearing on 25.03.2025, it was pointed out that th…
M/s Majestic Sales Promotion Pvt. Ltd. vs. DCIT, Cir-8(1)
The assessee, M/s Majestic Sales Promotion Pvt. Ltd., filed its return of income on 13.09.2011 declaring a total income of ₹12,83,718/-. The case was selected for scrutiny and assessed under section 143(3) on 24.03.2014. Subsequently, the c…
Sanjay Kumar Agarwal Vs. ITO, Central Circle 4(4)
This is an appeal preferred by the assessee, Sanjay Kumar Agarwal, against the order of the National Faceless Appeal Centre, Delhi, dated 07.11.2024 for the Assessment Year 2013-14. During the hearing on 27.03.2025, it was pointed out that …
Kachan Metals Pvt. Ltd. vs. DY. CIT, Circle -8(1)
The assessee, Kachan Metals Pvt. Ltd., filed a return of income declaring a total income of ₹5,57,87,617/-. The return was processed under section 143(1) of the Act, and a disallowance of ₹5,18,414/- was made for delayed payment of ESI and …
M/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)
The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…
Lions Club of Budwan Welfare Charitable Trust Vs. CIT (Exemption)
The Lions Club of Budwan Welfare Charitable Trust filed an application in form no.10AB for registration under section 12A(1)(ac)(iii) of the Act. The CIT (Exemption) issued notices on 10.12.2023 and 10.01.2024, fixing the hearing on 26.12.2…
Dy. CIT, Circle 5(1) Vs. PLG Power Ltd.
The case involves an appeal by the Revenue against the order of the National Faceless Appeal Centre, Delhi, dated 17.11.2023, for the Assessment Year 2009-10. The Revenue had made additions to the income of PLG Power Ltd. on account of vari…
Shrawan Kumar Bajaj HUF Vs. ITO
This is an appeal preferred by the assessee, Shrawan Kumar Bajaj HUF, against the order of the National Faceless Appeal Centre, Delhi, dated 24.03.2023 for the Assessment Year 2014-15. During the hearing on 25.03.2025, it was pointed out th…
Sajal Biswas vs. I.T.O, WD 24(1), Hooghly
This is an appeal by the assessee, Sajal Biswas, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee filed a condonation petition for a 129-day delay in filing the appeal, citing ill…
Vision Import Pvt. Ltd. vs. ITO, Ward-10(2)
This is an appeal preferred by Vision Import Pvt. Ltd. against the order of the National Faceless Appeal Centre, Delhi dated 24.11.2023 for the Assessment Year 2011-12. The counsel for the assessee submitted that the case was decided ex-par…
Tapan Kumar Nath Vs ITO, Ward-22(2), Kolkata
The appeal by the assessee, Tapan Kumar Nath, is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessee's …
M/S. Nagancheji Credit Pvt. Ltd. Vs. I.T.O., Ward - 2(1)
This is an appeal preferred by the assessee, M/S. Nagancheji Credit Pvt. Ltd., against the order of the National Faceless Appeal Centre, Delhi, dated 19.09.2024 for the Assessment Year 2015-16. During the hearing, it was pointed out that th…