Browse Tax Judgements
Showing 1–20 of 28 judgements · Browse by section & bench
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Kiran Agarwal Vs. ITO, Ward-46(1), Kolkata
This is an appeal filed by the assessee, Kiran Agarwal, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 23.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2021-22. The asse…
Hap Garments (P.) Ltd. vs. DCIT, Circle 11(1), Kolkata
This is an appeal filed by Hap Garments (P.) Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee claimed that all relevant documents were in the custody of the …
Jaiswal Tube Centre Pvt. Ltd. Vs. ITO, Ward-7(3), Kolkata
This is an appeal filed by Jaiswal Tube Centre Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.10.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. The app…
Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Vs. ITO, Ward-11(1), Kolkata
This is an appeal filed by the assessee, Dakai Dahala Samabay Krishi Unnayan Samity Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee did not file its return…
Md. Rofikul Islam vs. DCIT, Circle-42, Murshidabad
This is an appeal filed by the assessee, Md. Rofikul Islam, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 27.09.2023 under section 250 of the Income Tax Act, 1961…
Hooghly Urban Peoples Service Co-operative Society Vs ITO, Ward-23(1), Hooghly
This is an appeal filed by the assessee, Hooghly Urban Peoples Service Co-operative Society, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the asses…
Astro Leasing & Finance Co. Pvt. Ltd. Vs ITO, Ward-7(1), Kolkata
The case involves an appeal filed by Astro Leasing & Finance Co. Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 24.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Yea…
Ankit Dealers Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata
The appeal by Ankit Dealers Pvt. Ltd. is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 15.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17. The appeal was filed 25…
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 …
Glamour Merchandise LLP Vs ITO, Ward-15(2), Kolkata
This is an appeal filed by Glamour Merchandise LLP against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26.03.2024 passed u/s. 250 of the Income Tax Act, 1961 for AY 2011-12.…
Ramesh Kumar Damani Vs. DCIT, Circle-61, Kolkata
The assessee, Ramesh Kumar Damani, filed his original return of income on 30.08.2019 for the AY 2019-20 declaring a total income of ₹1,12,76,680/-. The Assessing Officer received information that the assessee had made a bogus donation of ₹1…
Manoj Kumar Saha & Sons HUF Vs. I.T.O., Ward-44(3), Kolkata
The assessee, Manoj Kumar Saha & Sons HUF, filed a return of income showing a total income of ₹2,88,660/- for the assessment year 2014-15, which was taken up for scrutiny. The assessee claimed that the cash deposited in the savings bank acc…
Haywizz Havelock Island Resort Vs. ITO, Ward-3(4), Port Blair
The assessee, Haywizz Havelock Island Resort, is a firm engaged in the hotel business. It did not file a return of income for the assessment year 2020-21. According to the Assessing Officer, the assessee reported total sales of ₹3,38,58,054…
Garrah SKUS Limited Vs. ITO, Ward-3(1), Bankura
The assessee, Garrah SKUS Limited, had made cash deposits totaling ₹56,23,967/- in three different bank accounts during FY 2017-18. The sources of these deposits remained unexplained. Consequently, proceedings under section 148A of the Inco…
Prabha Trading Corporation Vs. Income Tax Officer, Ward-40(1), Kolkata
The assessee, Prabha Trading Corporation, filed an income tax return for Assessment Year 2016-17 declaring a total income of Rs 236,280/-. The return was selected for limited scrutiny under CASS. The assessee is a distributor of paper for p…
The Salesian Sisters Vs. ITO, Ward-1(3), Exempt, Kolkata
The assessee, The Salesian Sisters, a charitable society registered under section 12AA of the Income Tax Act, filed its return of income for the assessment year 2018-19 on 30.12.2018, declaring 'NIL' income. However, the Central Processing …
Tantia Agrochemicals Pvt. Ltd. Vs. DCIT, Circle-4(2), Kolkata
The assessee, Tantia Agrochemicals Pvt. Ltd., filed its return of income for AY 2013-14 on 29.09.2013 declaring a loss of ₹4,92,06,671/-. The case was selected for scrutiny, and the assessment order u/s 144 of the Act was passed by the Asse…
Shyam Greenfield Developer Private Limited Vs. ITO, Ward-2(1), Kolkata
The assessee, Shyam Greenfield Developer Private Limited, filed its income tax return for AY 2018-19 showing total income of ₹43,28,900/- after claiming exempt income of ₹1,01,82,029/-. The Assessing Officer found that the assessee had enga…
Malay Addhya Vs. ITO, Ward-49(1), Kolkata
The assessee, Malay Addhya, an individual, filed his return of income showing a total income of ₹5,50,250/- after claiming a deduction of ₹3,624/- under section 80TTA of the Income Tax Act, 1961. His case was selected for scrutiny through C…
M/s. 45 Bus Route Owner Association Vs. ITO, Ward-33(2), Kolkata
The assessee, M/s. 45 Bus Route Owner Association, did not file the return of income for the Assessment Year 2016-17. The case was reopened under section 147 of the Income Tax Act, 1961 due to high value transactions amounting to ₹77,01,650…