Browse Tax Judgements
Showing 1–20 of 27 judgements · Browse by section & bench
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Manoj Kumar Yadav Vs. Commissioner of Income Tax (Appeals)
The assessee, Manoj Kumar Yadav, is an individual engaged in the business of grains. He e-filed his return of income on 11.07.2017 showing a total income of Rs. 4,56,610/-. His case was selected for complete scrutiny, and statutory notices …
Purnima Priyadarshi Vs. ITO, Ward-2(3), Biharsharif
A notice under section 142(1) of the Income Tax Act was issued on 15.03.2018 requiring the assessee to file the return of income, but the assessee failed to do so. During FY 2016-17, a sum of Rs. 14,57,500/- was deposited in cash in Allahab…
Sudhanshu Shekhar Vs. Income Tax Officer, Gaya
The assessee, Sudhanshu Shekhar, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Center, Delhi, which confirmed an addition of Rs. 18,70,000/- towards cash deposited in the bank account…
Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok
The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The …
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 …
Jaugram Gopalpur Skus Limited
The assessee, Jaugram Gopalpur Skus Limited, a Cooperative Society, filed its return of income for the assessment year 2017-18 declaring total income as ‘NIL’. The return was selected for scrutiny. During the scrutiny proceedings, the Asses…
TCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
Adhyam Buildwell Pvt. Ltd. Vs ITO, Ward-9(1), NFAC
This is an appeal filed by Adhyam Buildwell Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year…
Mithu Pal Vs. I.T.O., Ward-50(2), Kolkata
The assessee, Mithu Pal, had her assessment for the year 2012-13 reopened under section 147 of the Income Tax Act, 1961. The Assessing Officer noted large cash deposits totaling Rs. 2,33,12,575/- in her bank accounts during the financial ye…
Sanowar Ali Khan Vs. ITO, Ward-25(1), Kolkata
The assessee, Sanowar Ali Khan, filed his return of income showing a total income of ₹7,68,650/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) and a notice under section 143(2) was issued on 02.06.202…
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…
Subodh Adhikary vs. ITO Ward 51(1), Kolkata
The case pertains to the appeal filed by Subodh Adhikary against the order dated 05.10.2021 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee filed a condonation petition due…
SK. Rezzak vs. Income Tax Officer
The assessee, SK. Rezzak, is engaged in running a cable network and cloth business. He e-filed the return of income declaring a total income of Rs. 7,02,220/-. The case was selected for scrutiny, and a notice under sections 143(2) and 142(1…
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…
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…
Dinesh Kumar Singhania Vs. I.T.O., Ward-34(1), Kolkata
The assessee, Dinesh Kumar Singhania, an individual, filed his return of income for the assessment year 2016-17 declaring a total income of ₹2,69,160/- under section 44AD of the Income Tax Act, 1961. He reported a cash balance of ₹21,92,184…
Gurkripa Enterprises Vs. ITO, Ward-40(3), Kolkata
The assessee, Gurkripa Enterprises, deposited cash amounting to Rs.15,15,500/- during the demonetization period (09.11.2016 to 31.12.2016). The Assessing Officer issued notices under sections 142(1) and 133(6) of the Income Tax Act, 1961, b…
Sikha Datta vs. Jurisdictional Assessing Officer
The assessee, Sikha Datta, filed her return of income on 01.01.2016 declaring a total income of Rs. 2,42,020/-. Her case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income Tax Act, 1961, were issued. Durin…
Rajib Dutta Gupta Vs. I.T.O., Ward-62(4), Kolkata
The assessee, Rajib Dutta Gupta, an individual and employee of a railway bank, filed his return of income showing a total income of ₹7,27,350/-. His case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The Ass…
Raj Kumar Kothari vs. Assistant Commissioner of Income Tax
The case involves an appeal by Raj Kumar Kothari against an order passed by the Ld. Commissioner of Income Tax (Appeals)-Kolkata confirming additions made by the Assessing Officer (AO) under section 69A of the Income Tax Act, 1961. The AO m…