Browse Tax Judgements
Showing 1–5 of 5 judgements · Browse by section & bench
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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 …
Shyam Baba Seva Trust Vs. CIT (Exemption), Kolkata
The assessee, Shyam Baba Seva Trust, filed an application for registration under section 80G(5)(ii) of the Income Tax Act, 1961 in Form No. 10AB. The application was found to be prima facie non-maintainable due to the selection of the wrong…
Mech Secons Vs. D.C.I.T., CC-3(3), Kolkata
The assessee company filed its return of income showing a total income of ₹3,36,38,277/-. A survey under section 133A(1) of the Income Tax Act was conducted at the office and residential premises of the assessee, and the assessment was reop…
Mitra Institution Bhowanipur Branch Vs. CIT (Exemption), Kolkata
The assessee, Mitra Institution Bhowanipur Branch, is a Society registered under the West Bengal Societies Registration Act, 1960, incorporated on 17/06/1938 for promoting education. It operates a primary school with 218 students and 15 tea…
Sridharpur Co-Operative Bank Vs. ITO, Ward-3(2), Burdwan
The assessee, Sridharpur Co-Operative Bank, is a Primary Agricultural Co-operative Credit Society (PACCS) registered under the West Bengal Co-operative Societies Act. It is engaged in accepting deposits and providing credit facilities. Duri…