Browse Tax Judgements
Showing 181–200 of 245 judgements · Browse by section & bench
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Shri Satabdi Developers Pvt. ltd. vs. ITO, Ward 10(2)
The assessee, Shri Satabdi Developers Pvt. ltd., filed the return of income on 29.09.2012, declaring total income at ₹Nil. The case was selected for scrutiny, and statutory notices along with a questionnaire were issued, which were not repl…
Saraswati Devi Educational and Social Trust Vs CPC, Bangalore/ITO Ward-1(3),Exemption, Kolkata
The assessee, Saraswati Devi Educational and Social Trust, filed its return of income claiming exemption under Section 11 of the Income Tax Act for the assessment years 2020-2021 and 2023-2024. However, the Assessing Officer (AO) rejected t…
Sanjay Kumar Gupta Vs. ACIT
A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret…
Quiver Commercial (P) Ltd. Vs. ITO, Ward 1(2), Kolkata
The assessee, Quiver Commercial (P) Ltd., filed its return of income on 26.08.2009, disclosing a total income of ₹23,411/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 28.02.2011. The Assessin…
Shri Pulak Samanta Vs. ITO, Ward 2(3), Burdwan
The assessee, Shri Pulak Samanta, a sole proprietor of M/s. Ajit Auto Service, filed his return of income for the A.Y. 2017–18, declaring a total income of ₹3,12,430. The case was selected for scrutiny, and statutory notices under sections …
Paras Plaza Pvt. Ltd. Vs. Income Tax Officer, Ward 10(4), Kolkata
The assessee, Paras Plaza Pvt. Ltd., filed a return of income on 11.01.2013 declaring a total loss of ₹27,163/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 26.03.2019. The assessee filed a re…
Mohammad Naushad Vs ITO Ward-32(1), Kolkata
The appeal is filed by Mohammad Naushad against the order of the ld. Addl/JCIT(A)-8, Mumbai, dated 17.12.2024 for Assessment Year 2016-2017. The appeal was filed belatedly by 56 days, but the delay was condoned as it was due to circumstance…
Mayurpankh Vincom Pvt. Ltd. vs ITO Ward-13(3), Kolkata
The assessee, Mayurpankh Vincom Pvt. Ltd., purchased shares worth Rs.48,72,000 from M/s Crown Commotrade Pvt. Ltd. The assessee claimed that it had received Rs.4,56,97,000 from M/s Crown Commotrade Pvt. Ltd. and had refunded Rs.4,07,25,000,…
M/s Bluediamond Tracom Pvt Ltd Vs ITO Ward-3(1), Kolkata
The assessee, M/s Bluediamond Tracom Pvt Ltd, had made an investment in equity shares. During the assessment proceedings for the Assessment Year 2014-2015, the Assessing Officer disallowed the investment under Section 14A read with Rule 8D,…
Kamlesh Kumar Agarwal Vs. DCIT, Central Circle 3(2)
This is an appeal preferred by the assessee, Kamlesh Kumar Agarwal, against the order of the Commissioner of Income-tax (Appeals), Siliguri, dated 05.11.2019 for the Assessment Year 2015-16. The appeal was filed 2033 days late. The counsel …
Jayanta Fanzen Lighting Industries Private Limited Vs. ACIT, Circle 10(1)
The assessee, Jayanta Fanzen Lighting Industries Private Limited, filed its return of income on 26.10.2017 declaring income of ₹9,17,340/-. The case was selected for complete scrutiny due to large cash deposits and an abnormal increase in s…
Jalan Niketan Private Limited Vs ACIT, Central Circle-4(2), Kolkata
This is an appeal filed by the assessee, Jalan Niketan Private Limited, against the order of the Principal Commissioner of Income Tax (Appeals), Kolkata-2, dated 24.03.2021 passed under section 263 of the Income Tax Act for the assessment y…
Ishwar Prasad Jaiswal Vs ITO Ward-37(1), Kolkata
The assessee, Ishwar Prasad Jaiswal, filed a return of income for the Assessment Year 2018-19 declaring a total income of Rs. 2,49,390/-. The Assessing Officer (AO) received information that the assessee was a beneficiary of bogus transacti…
Glorious Holdings Private Ltd Vs ITO Ward-2(1), Kolkata
This is an appeal filed by the assessee, Glorious Holdings Private Ltd, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 30.01.2025 for the assessment year 2013-2014. The appeal is delayed by 171 day…
Gajanand Agarwal Vs. DCIT, Central Circle 3(2)
This is an appeal preferred by the assessee, Gajanand Agarwal, against the order of the Commissioner of Income-tax (Appeals), Siliguri, dated 05.11.2019 for the Assessment Year 2012-13. The appeal was filed with a delay of 2033 days. The co…
Falguni Nevatia vs. ITO, Ward 33(4)
The assessee, Falguni Nevatia, filed the return of income on 21.07.2012, showing a total income of ₹1,67,529/-. The case was reopened under section 147 of the Income-tax Act, 1961, after the Assessing Officer (AO) received information about…
Dipika Singh Vs. ITO, Ward 50(2)
The assessee, Dipika Singh, filed her return of income on 17.12.2017 declaring a total income of ₹3,75,760/-. Her case was selected for scrutiny, and during the assessment proceedings, it was observed that she had deposited cash into two ba…
Dhanterash Merchandise (P) Ltd. Vs. ACIT, Ward-6(1), Kolkata
This is an appeal preferred by the assessee, Dhanterash Merchandise (P) Ltd., against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 30.04.2025 for the Assessment Year 2014-15. The Ld. CIT (A) passed an ex-parte …
ITA Nos.1240 & 1241/KOL/2024
The facts in brief are that a search action u/s 132(1) of the Act was carried out in the business premises of the assessee. The notice u/s 153A of the Act was issued on 17.06.2013, which was complied with by filing the return of income on 2…
DCIT, Circle-5(1), Kolkata Vs M/s National Engineering Industries Ltd.
This is an appeal filed by the revenue (DCIT, Circle-5(1), Kolkata) against the order of the ld. CIT(A), Kolkata-22, dated 08.04.2025 for the assessment year 2020-2021. The appeal was filed 8 days late, but the revenue submitted an applicat…