Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Uniseven Engineering & Infrastructure Pvt. Ltd. Vs. ACIT, Circle-7(1), Kolkata
The assessee, Uniseven Engineering & Infrastructure Pvt. Ltd., had an initial assessment order passed under section 147 read with section 144B dated 24.03.2022, where an addition was made to the returned income and tax was charged at 30%. S…
Subrata Mukherjee Vs. DCIT, Cir.-5(1), Kolkata
This appeal was filed by the assessee, Subrata Mukherjee, against the order of the Commissioner of Income Tax (Appeals)-NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the assessment year 2011-12. The order was dated …
Samudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi
The assessee, Samudra Commotrade (P) Ltd., had its assessment completed under sections 147/143(3)/144/263 of the Income Tax Act, 1961, on 31.03.2016. An addition of ₹9,97,50,000/- was made on account of unexplained cash credit, assessing th…
Nezone Tubes Limited Vs. DCIT, Circle-1(1), Kolkata
The assessee, Nezone Tubes Limited, is engaged in the business of manufacturing M.S. Pipes and Galvanized Pipes. For AY 2011-12, the assessee filed its return of income on 23.09.2011 showing total income of ₹8,79,96,137/-. A search and seiz…
DCIT, Central Circle-4(1), Kolkata Vs. M/s. Impex Ferro Tech Ltd. and M/s. Impex Ferro Tech Ltd. Vs. ACIT, Central Circle-4(1), Kolkata
The assessee, M/s. Impex Ferro Tech Ltd., filed its return of income for the AY 2014-15 showing a loss of ₹70,33,25,418/-. A survey was conducted at the office premises of VNG Mercantile Ltd. The assessee is involved in the manufacture and …
Deb Prasanna Choudhury Vs. ADIT/DCIT (IT)-1(1), Kolkata
The assessee, Deb Prasanna Choudhury, filed his return of income showing a total income of ₹20,28,740/- with payment of tax of ₹5,50,570/-. Summons were issued by ADIT(Inv.), Asansol for clarification of large value transactions. The case w…
M/s. Sarga Hotel Private Limited Vs. I.T.O, Ward-8(2), Kolkata
The assessee, M/s. Sarga Hotel Private Limited, had filed its return of income for the AY 2013-14 declaring a total income of ₹17,88,720/-. The assessment was made under section 143(3) of the Act on 16.02.2016, determining the total income …
Income Tax Officer, Gangtok Vs. Bhumika Rai
The assessee, Bhumika Rai, is engaged in the business of LPG cylinders and DTH services under the name M/s Nayuma Indane. She is an authorized dealer of Indian Oil Corporation Limited and received commission income on DTH services from Dish…
Shyamal Kundu Vs. DCIT, (CPC)/DCIT, Circle - 32(1), Kolkata
The assessee, Shyamal Kundu, filed a return of income showing a total income of Rs. 7,32,150/- on 09.02.2021 for the assessment year 2021-22. An intimation under section 143(1) of the Income Tax Act was issued on 30.11.2021, showing a total…
I.T.A. No. 1318/KOL/2024
The assessee, Hi Tech Systems & Services Limited, is an entity eligible to claim deduction under section 80IA of the Income Tax Act, 1961, in respect of wind power plants. The assessee filed its return of income on 07.11.2022, within the ex…