Browse Tax Judgements
Showing 221–240 of 245 judgements · Browse by section & bench
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ITO Ward-42(1), Murshidabad Vs Abhoy Kumar Jain
This is an appeal filed by the revenue against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 01.07.2025 for the assessment year 2017-2018. The revenue argued that the ld. CIT(A) had quashed the assessment…
Gujarat Trading Co. Vs ITO, Ward-34(1), Kolkata
The assessee, Gujarat Trading Co., filed its return of income for the assessment year 2018–19 declaring a total income of ₹6,50,120. The case was reopened under section 147 r.w.s. 144B based on information received from the ADIT (Investigat…
Hindcon Chemicals Limited Vs. DCIT, Circle 11(1)
The assessee, Hindcon Chemicals Limited, filed its return of income for the assessment year 2014-15 declaring a total income of ₹49,59,952/-. The return was processed under section 143(1) of the Act. Subsequently, the case was reopened unde…
Essen Marketing Pvt. Ltd. Vs. ITO, Ward 9(1)
The assessee, Essen Marketing Pvt. Ltd., filed its return of income on 14.09.2012, showing total income at ₹nil. The case of the assessee was reopened under section 147 of the Act by issuing a notice under section 148 of the Act on 27.03.20…
Durga Shaw Vs. ACIT, Circle-2
This is an appeal preferred by the assessee, Durga Shaw, against the order of the National Faceless Appeal Centre, Delhi, dated 04.03.2025 for the Assessment Year 2016-17. The appeal was initially barred by limitation by 37 days. However, t…
DCIT, Central-1, Siliguri Vs Bajla Motors Private Limited
The revenue has filed an appeal against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 17.04.2025 for the assessment year 2018-2019. The assessee, Bajla Motors Private Limited, has also filed a cross objec…
DCIT, Central Circle-4(3), Kolkata Vs Ishana Projects Private Limited
The case involves two appeals filed by the revenue against the orders of the CIT(Appeals), Kolkata, for the assessment years 2015-2016 and 2016-2017. The revenue filed the appeals belatedly by five days each but provided sufficient reasons …
DCIT, Central circle 4(3) Vs. Balajee Mini Steels & Rerolling Private Limited
The assessee, Balajee Mini Steels & Rerolling Private Limited, filed its return of income for the assessment years 2015-16 to 2018-19. A search operation was conducted under section 132 of the Act, revealing that the assessee was involved i…
DCIT CC2(2) Kolkata Vs. Akriti Sales Pvt. Ltd.
A survey operation under section 133A of the Income Tax Act was conducted on 30.10.2014, at the office premises of Arya Group of cases. Akriti Sales Pvt. Ltd., engaged in the business of construction and real estate development, filed its r…
Calcutta Securities Pvt. ltd. vs. DCIT, Central Circle 2(1)
This is an appeal preferred by the assessee, Calcutta Securities Pvt. ltd., against the order of the National Faceless Appeal Centre, Delhi, dated 30.01.2025 for the Assessment Year 2005-06. The appeal was filed challenging the order passed…
Bablu Das Vs DCIT, Circle-1, Durgapur
This is an appeal filed by the assessee, Bablu Das, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 10.03.2025 for the assessment year 2018-2019. The issue in the appeal pertains to certain informat…
Asha Agarwal Vs ITO, Ward-37(1), Kolkata
This is an appeal filed by the assessee, Asha Agarwal, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 12.06.2025 for the assessment year 2023-2024. The appeal was filed belatedly by 04 days, but th…
Anita Basak Vs. ITO, Ward 30(2)
The assessee, Anita Basak, filed her return of income under section 139(1) of the Act on 22.10.2017, declaring a total income of ₹20,45,560/-. The return was processed under section 143(1) of the Act by CPC, Bangalore. Subsequently, the cas…
Anita Basak Vs. ACIT, Central Circle 1(1), Kolkata
The assessment was framed under section 143(3) of the Income-tax Act, 1961, vide order dated 12.04.2021. The Assessing Officer (AO) initiated proceedings under section 270A(1) of the Act on the ground that the assessee had not furnished the…
Anisur Rahaman Vs ITO Ward-42(1), Murshidabad
This is an appeal filed by the assessee, Anisur Rahaman, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 04.06.2025 for the assessment year 2018-2019. The appeal was filed belatedly by 09 days. An a…
Amit Agarwal HUF Vs. ITO Ward 28(4)
This is an appeal preferred by the assessee, Amit Agarwal HUF, against the order of the National Faceless Appeal Centre, Delhi, dated 22.07.2025 for the Assessment Year 2015-16. The learned Counsel for the assessee submitted that a co-ordin…
Amar Kumar Agarwal vs DCIT, CC 4(3)
The assessee, Amar Kumar Agarwal, is a key person of the Agarwal group. A search action was conducted on the Agarwal group on 25.09.2020 at the residential and business premises of the assessee. The assessee filed the return of income on 21…
Alliance Books Suppliers Pvt. Ltd. Vs. ACIT, Circle 2(1)
The assessee company, Alliance Books Suppliers Pvt. Ltd., purchased bank guarantees from Central Bank of India secured by Fixed Deposit Receipts (FDRs) which were given to government departments. Subsequently, Sarfaesi proceedings under sec…
Albatross Investment Pvt. Ltd. vs. ITO, Ward 3(1)
The assessee, Albatross Investment Pvt. Ltd., filed its return of income under section 139(1) of the Act on 28.09.2013, declaring a total income of ₹19,250/-. The case was reopened under section 147 of the Act by issuing a notice under sect…
Abhiruchi Marketing P. Ltd. vs. ITO, Ward 7(1)
The assessee, Abhiruchi Marketing P. Ltd., filed its return of income on 16.05.2008, showing a total income of ₹157/-. The return was processed under section 143(1) of the Act. The case was subsequently reopened under section 147 of the Act…