Browse Tax Judgements
Showing 1–9 of 9 judgements · Browse by section & bench
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Utpal Sarkar Vs. D.C.I.T., Circle - 23, Hooghly
The assessee, Utpal Sarkar, submitted a belated return for the assessment year 2013-14 disclosing a total income of Rs. 14,15,020/-. The return was selected for scrutiny assessment due to low income compared to large commission receipts. St…
Saifa Molla Vs. ITO, Ward-26(3), Kolkata
The assessee, Saifa Molla, an individual, filed her return of income for the Assessment Year 2017-18 showing a total income of ₹2,90,590/-. Her case was selected for scrutiny to verify the source of cash deposits during the demonetization p…
Royal Fincomm Private Limited Vs. ITO, Ward 4(1), Kolkata
The assessee, Royal Fincomm Private Limited, filed its return of income for the AY 2015-16 declaring total income at Rs.31,57,573/-. The Assessing Officer received information from SEBI indicating large-scale reversal of trades in the stock…
Regal Dealmark Private Limited vs. WBG-W-104(1), Kolkata
The assessee, Regal Dealmark Private Limited, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.12,090/-. Based on information about accommodation entries from shell companies and fictitious losses/pr…
M/s. Midnapur Timber Traders Vs. ITO, NFAC, Delhi
The assessee, M/s. Midnapur Timber Traders, filed its return of income for the assessment year 2022-23, declaring a total income of ₹33,93,130/-. The Assessing Officer (AO) issued notices calling for details of purchases and sundry creditor…
Justin Tradelink Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessee, Justin Tradelink Private Limited, filed a return of income showing a total income of ₹ 5,039/-. The assessment was reopened by issuing a notice under section 148 of the Income Tax Act, 1961. Subsequently, an order under sectio…
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, …
Mrs. Tapan Ghosh Vs ITO, Ward-33(4), Kolkata
The assessee, Mrs. Tapan Ghosh, is engaged in contract work and filed a return of income declaring a total income of ₹10,15,818. The return was processed under Section 143(1) of the Income-tax Act, 1961. Subsequently, the case was selected …
Adidarshan Tradewing Private Limited Vs. I.T.O., Ward -12(2), Kolkata
The assessment proceedings were initiated against the assessee company under sections 143(3) and 263 of the Income Tax Act, 1961, following a notice issued on July 5, 2019. Despite multiple opportunities provided for compliance, the assesse…