Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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Ellenbarie Steels And Allied Industries Ltd. (merged with Kamrup Enterprises Ltd.) vs. Income Tax Officer, Ward 8(1), Kolkata
The case involves an appeal filed by Ellenbarie Steels And Allied Industries Ltd., which merged with Kamrup Enterprises Ltd. effective from 01.04.2016 as per the order of the Hon’ble High Court of Calcutta. The Income Tax Officer issued a n…
TCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
Shatakshi Mudra Investment Pvt. Ltd. vs ITO, Ward-5(1), Kolkata
This is an appeal filed by Shatakshi Mudra Investment Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 06.11.2024 under section 250 of the Income Tax Act, …
Adhyam Buildwell Pvt. Ltd. Vs ITO, Ward-9(1), NFAC
This is an appeal filed by Adhyam Buildwell Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year…
Tatun Guha vs. ITO, Ward-1(1), Siliguri
The assessee, Tatun Guha, filed a return of income for the assessment year 2013-14 declaring business income of Rs.113,194 and income from other sources of Rs.463,649. The case was reopened under Section 147 of the Income-tax Act, 1961, as …
Shresth Dealers Pvt. Ltd. vs. DCIT, CC-4(1), Kolkata
The assessee, Shresth Dealers Pvt. Ltd., filed a return of income on 23.07.2014 declaring a total income of Rs. 137,540/-. The case was selected for scrutiny, and an assessment order was framed on 26.07.2016 at a total income of Rs. 2,06,64…
Melco Sales Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessment of Melco Sales Private Limited was reopened by issuing notice under section 148 of the Income Tax Act, 1961 due to information received from credible sources about cash deposited in dubious accounts. These accounts were found…
M/s. Safal Commodeal Private Limited
The assessee-Company, Safal Commodeal Private Limited, filed its return of income electronically on 31.03.2017 declaring total income of Rs.1,22,880/- for the assessment year 2016-17. A notice under section 148 of the Income Tax Act, 1961 w…
Justin Tradelink Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessee, Justin Tradelink Private Limited, filed a return of income showing a total income of ₹ 5,039/-. The assessment was reopened by issuing a notice under section 148 of the Income Tax Act, 1961. Subsequently, an order under sectio…
Chinmoy Mondal vs. ACIT, Circle-1, Burdwan
The assessee, Chinmoy Mondal, filed a return of income on 31.10.2014 declaring a total income of ₹14,09,760/-. The initial assessment was framed under section 143(3) of the Income-tax Act, 1961, accepting the returned income. Subsequently, …
Kalyani Koley vs. CIT(A), Kolkata
The case involves a delay of 354 days in filing an appeal by Kalyani Koley, a 65-year-old widow, against an order passed by the Commissioner of Income Tax (Appeals) on November 1, 2023. The delay was attributed to the appellant's dependency…
Hilton Dealmark Private Limited vs. Circle 7(1), Kolkata
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 06.03.2025, passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) had pass…
Urmila Garg vs. ITO, Ward-47(1), Kolkata
The assessee, Urmila Garg, filed a return of income declaring a total income of Rs. 5,58,440/- for the assessment year 2013-14. Subsequently, her case was reopened, and a notice under section 148 of the Income Tax Act was issued on 31.03.20…
Trinity Enclave Pvt. Ltd. vs. ITO Ward 4(1), Kolkata
The assessee, Trinity Enclave Pvt. Ltd., filed a return of income for the Assessment Year 2017-18 declaring a total income of Rs. 17,640. Subsequently, the Income Tax Department received information indicating that the assessee had deposite…
Mahak Doshi, L/H of Aditya Doshi vs. ITO, Ward 2(1), Kolkata
The present appeal arises from an order dated 03.01.2025 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi, upholding the assessment wherein the Assessing Officer (AO) reopened the assessm…
Gitika Rani Majumder vs. Income Tax Officer
The assessee, Gitika Rani Majumder, filed a return of income for Rs. 5,52,530/-. The case was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 on 31.03.2021, which was served on the assessee on 0…
M/s Blackstone Overseas Pvt. Ltd. Vs. ITO, Ward 5(1)
The assessee, M/s Blackstone Overseas Pvt. Ltd., filed returns of income for the assessment years 2016-17 and 2018-19. For AY 2018-19, the assessee's return was processed, and specific information flagged by the CBDT indicated bogus purchas…
Aalekha Supply Pvt. Ltd. vs. ITO Ward 4(3), Kolkata
The appeal arises from an order dated 24.02.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi. The assessee, Aalekha Supply Pvt. Ltd., fi…
Adonis Marketing (P) Ltd. vs. ITO, Ward-9(1), Kolkata
The present appeal has been preferred by the assessee, Adonis Marketing Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 16.08.2024, passed under section 250 …