Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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M/s. Stratus Commodities Pvt. Ltd. Vs. ITO, Ward-1(1), Kolkata
The Assessing Officer received information from the Investigation Wing that the assessee, M/s. Stratus Commodities Pvt. Ltd., is a beneficiary of an accommodation entry amounting to Rs. 90,00,000/- from M/s. Canary Tradecom Pvt. Ltd. Conseq…
Kusum Tater Vs. ITO, Ward-47(2), Kolkata
The assessee, Kusum Tater, filed a return of income declaring a total income of Rs. 3,19,020/- for the assessment year 2014-15. The case was selected for scrutiny, and the assessee claimed exemption under section 10(38) of the Income Tax Ac…
A & M Home Solution Private Limited Vs ITO, Ward-7(1), Kolkata
The assessee, A & M Home Solution Private Limited, filed its return of income for the assessment year 2012-13 on 24.09.2012 declaring a total income of Rs.3,41,475/-. The Assessing Officer made an addition of Rs.83,52,140/- as unsecured loa…
M/s. Emerald Properties Pvt. Ltd. (Successor to Business Function Consultancy Pvt. Ltd.) Vs. ITO, Ward-5(3), Kolkata
The assessee, M/s. Emerald Properties Pvt. Ltd. (Successor to Business Function Consultancy Pvt. Ltd.), filed a return of income declaring a total income of Rs. 19,740/-. However, it was assessed on an income of Rs. 7,28,78,870/- by the Ass…
M/s. Everlike Mercandise Pvt. Ltd. Vs ITO, Ward-5(3), Kolkata
This is an appeal filed by M/s. Everlike Mercandise Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 16.01.2019 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. T…
Nawal Kishore Banka Vs ITO, Ward-32(4), Kolkata
This is an appeal filed by the assessee, Nawal Kishore Banka, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 19…
Tug Indofin Pvt. Ltd. vs. DCIT, Circle-8(2), Kolkata
The assessee, Tug Indofin Pvt. Ltd., is engaged in the business of a Non-Banking Finance Company. It filed its return of income declaring a total income of Rs.(-)240910 for the assessment year 2017-18. The case was selected for Complete Scr…
Subodh Adhikary vs. ITO Ward 51(1), Kolkata
The case pertains to the appeal filed by Subodh Adhikary against the order dated 05.10.2021 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee filed a condonation petition due…
Goldmoon Exports Pvt. Ltd. vs. ITO Ward 6(2), Kolkata
The assessee, Goldmoon Exports Pvt. Ltd., filed its return of income on 30.09.2012 declaring a total income of Rs. 12,963/-. The return was processed under section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny under…
Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata vs. Dharmendra Singh
The assessee, Dharmendra Singh, filed his return of income for A.Y. 2012-13 on 21.10.2012, declaring total income at Rs.44,49,200/-. The return was processed u/s 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened u/s 14…
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. Midnapur Timber Traders Vs. ITO, NFAC, Delhi
The assessee, M/s. Midnapur Timber Traders, filed its return of income for the assessment year 2022-23, declaring a total income of ₹33,93,130/-. The Assessing Officer (AO) issued notices calling for details of purchases and sundry creditor…
M/s Emerald Properties Pvt. Ltd. vs. ITO, Ward – 5(4), Kolkata
The assessee-company, M/s Emerald Properties Pvt. Ltd. (successor to Fast Mercantiles Pvt. Ltd.), filed its return of income for the assessment year 2012-2013 declaring a total income of ₹27,947. The case was selected for scrutiny. During t…
Sridharpur Co-Operative Bank Vs. ITO, Ward-3(2), Burdwan
The assessee, Sridharpur Co-Operative Bank, is a Primary Agricultural Co-operative Credit Society (PACCS) registered under the West Bengal Co-operative Societies Act. It is engaged in accepting deposits and providing credit facilities. Duri…
M/s Tedium Commercial Private Limited vs. Income Tax Officer
The assessee, M/s Tedium Commercial Private Limited, filed its return of income for the assessment year 2012-13 declaring total income at Rs. 'Nil'. The case was selected for scrutiny, and the Assessing Officer (AO) issued a notice under se…
Kajal Kumari Seth vs. ITO, Ward-45(2), Kolkata
The assessee, Kajal Kumari Seth, filed an Income Tax Return for the Assessment Year 2014-15 declaring a total income of Rs.2,41,700/-. Her case was selected for scrutiny under the Faceless Assessment Scheme. The Assessing Officer found unac…
M/s Blupex Niryat Private Limited vs. ACIT Central Circle 3(3), Kolkata
The assessee, M/s Blupex Niryat Private Limited, filed its return of income on 15.09.2009 declaring a total income of Rs. 15,000/-. The case was reopened u/s 147 of the Income Tax Act, 1961 by issuing a notice u/s 148 on 17.03.2016. In comp…
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 …
S.R.P. Infocom Private Limited vs. Income Tax Officer, Ward 4(4), Kolkata
This appeal arises from 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. The Ld. Assessing Officer (AO) had passed an order under…
Maitrayee Das Vs. DCIT, Cir-27(1), Haldia
The appellant, Maitrayee Das, is an authorized dealer of Hindustan Petroleum Corporation Ltd. dealing in motor spirits and high-speed diesel under the name and style of 'Bargabhima Fuel Centre'. She filed her return of income for the assess…