Browse Tax Judgements
Showing 1–11 of 11 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 …
Ambika Tradelink (P) Ltd. vs. ITO, Wd-4(3), Kolkata
The assessee, Ambika Tradelink (P) Ltd., filed a return of income declaring nil income and loss of ₹7,231 for the assessment year 2009-10. The case was reopened under section 147 of the Income-tax Act, 1961, based on information from the in…
Aviral Marketing Pvt. Ltd. vs. DCIT, Circle-4(1), Kolkata
The assessee, Aviral Marketing Pvt. Ltd., filed a return of income on 27.09.2012 declaring a total loss of Rs.47,11,358/-. The case was reopened under section 147 of the Income Tax Act, 1961, after the Assessing Officer received information…
Tatun Guha vs. ITO, Ward-1(1), Siliguri
The assessee, Tatun Guha, filed a return of income for the assessment year 2013-14 declaring business income of Rs.113,194 and income from other sources of Rs.463,649. The case was reopened under Section 147 of the Income-tax Act, 1961, as …
Shresth Dealers Pvt. Ltd. vs. DCIT, CC-4(1), Kolkata
The assessee, Shresth Dealers Pvt. Ltd., filed a return of income on 23.07.2014 declaring a total income of Rs. 137,540/-. The case was selected for scrutiny, and an assessment order was framed on 26.07.2016 at a total income of Rs. 2,06,64…
Melco Sales Private Limited Vs. ITO, Ward-9(1), Kolkata
The assessment of Melco Sales Private Limited was reopened by issuing notice under section 148 of the Income Tax Act, 1961 due to information received from credible sources about cash deposited in dubious accounts. These accounts were found…
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, …
Kalyani Koley vs. CIT(A), Kolkata
The case involves a delay of 354 days in filing an appeal by Kalyani Koley, a 65-year-old widow, against an order passed by the Commissioner of Income Tax (Appeals) on November 1, 2023. The delay was attributed to the appellant's dependency…
Mahak Doshi, L/H of Aditya Doshi vs. ITO, Ward 2(1), Kolkata
The present appeal arises from an order dated 03.01.2025 passed by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi, upholding the assessment wherein the Assessing Officer (AO) reopened the assessm…
Aalekha Supply Pvt. Ltd. vs. ITO Ward 4(3), Kolkata
The appeal arises from an order dated 24.02.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals)- National Faceless Appeal Centre (NFAC), Delhi. The assessee, Aalekha Supply Pvt. Ltd., fi…