Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Manoj Kumar Yadav Vs. Commissioner of Income Tax (Appeals)
The assessee, Manoj Kumar Yadav, is an individual engaged in the business of grains. He e-filed his return of income on 11.07.2017 showing a total income of Rs. 4,56,610/-. His case was selected for complete scrutiny, and statutory notices …
Purnima Priyadarshi Vs. ITO, Ward-2(3), Biharsharif
A notice under section 142(1) of the Income Tax Act was issued on 15.03.2018 requiring the assessee to file the return of income, but the assessee failed to do so. During FY 2016-17, a sum of Rs. 14,57,500/- was deposited in cash in Allahab…
Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok
The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The …
Jaugram Gopalpur Skus Limited
The assessee, Jaugram Gopalpur Skus Limited, a Cooperative Society, filed its return of income for the assessment year 2017-18 declaring total income as ‘NIL’. The return was selected for scrutiny. During the scrutiny proceedings, the Asses…
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…
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…
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…
SK. Rezzak vs. Income Tax Officer
The assessee, SK. Rezzak, is engaged in running a cable network and cloth business. He e-filed the return of income declaring a total income of Rs. 7,02,220/-. The case was selected for scrutiny, and a notice under sections 143(2) and 142(1…
Sikha Datta vs. Jurisdictional Assessing Officer
The assessee, Sikha Datta, filed her return of income on 01.01.2016 declaring a total income of Rs. 2,42,020/-. Her case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, were issued. Durin…
Raj Kumar Kothari vs. Assistant Commissioner of Income Tax
The case involves an appeal by Raj Kumar Kothari against an order passed by the Ld. Commissioner of Income Tax (Appeals)-Kolkata confirming additions made by the Assessing Officer (AO) under section 69A of the Income Tax Act, 1961. The AO m…
Mrs. Kaveri V. Joshi vs. The Asstt. Commissioner of Income Tax
The case involves an appeal filed by Mrs. Kaveri V. Joshi, the legal heir of the deceased assessee, Vinoy Pandharinath Joshi, against an order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata, confirming an addition of ₹ 12,7…
Ishtiyaque Ahmed vs. DCIT/ACIT, CC-4(3), Kolkata
The assessee, Ishtiyaque Ahmed, is an individual engaged in the trading business of cardboard boxes under the name M/s Unique Cardboard Box. He filed his return of income for the assessment year 2020-21 on 03.12.2020, disclosing a total inc…
Bhuban Mondal vs. Income Tax Officer
The case involves Bhuban Mondal, an illiterate individual from a backward area in Murshidabad, West Bengal, who runs a small retail business. He received a notice u/s 142(1) of the Income Tax Act for the Assessment Year 2017-18, asking him …
Sri Tanmoy Dutta vs. AO, NFAC/ITO
The assessee, Sri Tanmoy Dutta, did not file any return of income for the Assessment Year 2013-14. The Assessing Officer (AO) received information about cash deposits totaling Rs. 6,90,75,400/- in the assessee's two bank accounts during the…
Bhagawan Ram Sharma vs. Income Tax Officer, Ward – 3(1), Gangtok
This is a batch of three appeals filed by Bhagawan Ram Sharma against the orders of the Ld. Commissioner of Income Tax (Appeals) for Assessment Year 2017-18. The appeals arise from orders passed under sections 144, 271AAC(1), and 272A(1)(d)…
Income Tax Officer, Gangtok Vs. Bhumika Rai
The assessee, Bhumika Rai, is engaged in the business of LPG cylinders and DTH services under the name M/s Nayuma Indane. She is an authorized dealer of Indian Oil Corporation Limited and received commission income on DTH services from Dish…
Jermel's Accademy Vs. I.T.O., Ward -1(4), Siliguri
The assessee, Jermel's Accademy, is a Trust running a co-educational school affiliated to the Central Board of Secondary Education (CBSE). The department initiated reopening of assessment for AY 2014-15, 2015-16, and 2017-18 based on inform…