Browse Tax Judgements
Showing 161–180 of 245 judgements · Browse by section & bench
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Malay Dey Vs. Assessing Officer
The case involves an appeal filed by the assessee, Malay Dey, against the order of the National Faceless Appeal Centre, Delhi. The appeal was delayed by 19 days, but the delay was condoned as the assessee provided a sufficient cause. The as…
M/s Parama Construction Pvt. Ltd. Vs. ITO, Ward 2(3)
The assessee, M/s Parama Construction Pvt. Ltd., filed its return of income on 16.03.2012 declaring a total income of ₹77,360/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 30.03.2016. The ass…
Keka Sinha Vs. DCIT, Circle 43, Kolkata
This is an appeal preferred by the assessee, Keka Sinha, against the order of the National Faceless Appeal Centre, Delhi (Ld. CIT(A)) dated 27.01.2025 for the Assessment Year 2020-21. The appeal was filed 144 days beyond the limitation peri…
Income Tax Officer, Ward 9(1) Vs. SGS Fashion Private Limited
The assessee, SGS Fashion Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹12,71,540/-. The case was selected for scrutiny under CASS due to a large share premium. The assessee provided details of shar…
Goutam Dey Vs. ITO Ward-50(1)
This is an appeal preferred by the assessee, Goutam Dey, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee raised an additional ground challenging the jurisdiction of the Assessing…
FESTINO VINCOM LIMITED Vs. INCOME TAX OFFICER
The assessee, FESTINO VINCOM LIMITED, filed its return of income on 29.09.2011, declaring a total income of ₹4,850/-. The case was reopened under section 147 of the Income-tax Act, 1961, by issuing a notice under section 148 dated 31.03.201…
Dy. Commissioner of Income Tax, Central Circle 4(3) vs. Rajesh Auto Merchandise Private Limited
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals) Kolkata-27, dated 22.02.2025 for the Assessment Year 2013-14. The Revenue has challenged the order of the learned CIT (A) deleting the …
ESKAG Sanjeevani Pvt. Ltd. vs DCIT
A search action was conducted on the health care group on 05.02.2021, and ESKAG Sanjeevani Pvt. Ltd. was one of the related entities. The assessee filed the return of income declaring total income at ₹ nil. The Assessing Officer (AO) observ…
DCIT, Circle-1, Siliguri Vs. Sanjay Kumar Agarwal
The assessee, Sanjay Kumar Agarwal, filed his return of income for AY 2022-23 declaring a total income of ₹57,84,800/-. His case was selected for complete scrutiny under CASS, and notices under sections 143(2) and 142(1) were issued. The As…
DCIT, Central Circle -4(2) Vs. Uma Vinimay Private Limited
The assessee, Uma Vinimay Private Limited, is a core investment company of the Rika Group holding interests in shares & securities of the operating companies belonging to their group. The assessee filed the return of income on 22.09.2014 de…
DCIT, Central Circle -2(3) Vs. Maxcab Industries Pvt. Ltd.
Maxcab Industries Pvt. Ltd. filed its return of income on 05-02-2022, declaring a total income of ₹87,530/-. The return was processed under Section 143(1) of the Act. The company is part of the Goel Group and is engaged in trading raw mater…
DCIT, Central Circle 2(3) Vs. Anil Kumar Kasera
These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, cancelling the penalty levied under section 271DA for the Assessment Years 2017-18, 2018-19, and 2019-20. The Revenue's appea…
Chinmoy Mondal vs. ACIT, Circle-1, Burdwan
The assessee, Chinmoy Mondal, filed a return of income on 31.10.2014 declaring a total income of ₹14,09,760/-. The initial assessment was framed under section 143(3) of the Income-tax Act, 1961, accepting the returned income. Subsequently, …
Birbhum District Central Co-operative Bank Limited Vs. DCIT/ ACIT
The assessee, Birbhum District Central Co-operative Bank Limited, filed appeals against the orders of the National Faceless Appeal Centre, Delhi, for the Assessment Years 2016-17 and 2017-18. The appeal for AY 2016-17 was filed 407 days lat…
Sumangal Jewels Private Limited vs. DCIT, Central Circle 4(3)
The case involves cross appeals against the orders of the Commissioner of Income-tax (Appeals)-27, Kolkata, dated 05.10.2024 for the Assessment Years 2012-13 & 2016-17. Sumangal Jewels Private Limited contested the assessment framed by the …
A.H. Chemicals Pvt. Ltd. vs. DCIT, Circle 10(1), Kolkata
The assessee, A.H. Chemicals Pvt. Ltd., filed its return of income for the assessment year 2015-16 on 30.11.2015, declaring a total income of ₹64,26,560/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (C…
Umang Webtech Private Limited Vs. Income Tax Officer
The assessee, Umang Webtech Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹5,43,834/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 28.03.2019, which th…
Techno Electric & Engineering company Limited Vs. PCIT-2, Kolkata
The assessee company, Techno Electric & Engineering company Limited, is engaged in the business of power generation and related infrastructure engineering. For the assessment year 2020-21, the company filed its return of income declaring a …
Sterling Finvst Private ltd. Vs. DCIT, Circle-5(1)
The assessee, Sterling Finvst Private ltd., filed the return of income on 28-09-2014, showing a total income of ₹60,43,770. The case was selected for scrutiny, and the assessment under section 143(3) was framed on 28-12-2016, assessing the …
Seth Soorajmull Jalan Girls College Vs. ITO, Ward 1(3), Exemption
This is an appeal preferred by the assessee, Seth Soorajmull Jalan Girls College, against the order of the Commissioner of Income-tax (Appeals), Addl/ JCIT (A)-8, dated 14.02.2025 for the Assessment Year 2019-20. The learned Counsel for the…