Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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Tongani Tea Company Limited
The assessee, Tongani Tea Company Limited, filed its return of income for the assessment year 2017-18 declaring a total income of Rs.58,800/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issued. The…
Sandip Kumar Keshari Vs. ITO, Ward 3(1)
The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and d…
Sanjay De
The assessee, Sanjay De, an individual engaged in promoting and development business, filed his return of income for the assessment year 2017-18 declaring a total income of Rs.21,51,710/-. The assessing officer issued notices under sections…
Sandhya Saha
The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.…
Rajesh Agarwal vs. Income Tax Officer
The assessee, Rajesh Agarwal, filed his return of income for the assessment year 2015-16 declaring a total income of ₹10,20,410/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny…
Response Renewable Energy Ltd. vs. ITO, Ward-4(1), Kolkata
The assessee, Response Renewable Energy Ltd., filed its return of income for the assessment year 2017-18 declaring a total income of ₹84,770 and book profit under section 115JB of ₹82,667. The case was selected for scrutiny, and notices und…
Raju Mandol Vs. ITO, Ward-43(3), Kolkata
The assessee, Raju Mandol, is an individual who filed his return of income showing a total income of ₹40,120/- as income from business. The Revenue had information that the assessee was the proprietor of M/s. Shree Ganesh Enterprises and ha…
Narayan Dalmia
The appellant-assessee, Narayan Dalmia, filed his return of income on 06.10.2018 declaring a total income of Rs.20,60,150/-. The case was selected under ‘Compulsory criteria’ and a notice under section 143(2) of the Act was issued and serve…
Kakoli Debanshi Vs. ITO, Ward 3(1)
The assessee, Kakoli Debanshi, is a non-filer of return. However, records indicate that she entered into a transaction involving the transfer of capital assets worth ₹40,00,000 and deposited cash amounting to ₹20,34,000 during the year. Con…
Kadambini Chaudhry
The appellant-assessee filed her return of income on 31.08.2015 declaring total income at ‘NIL’. The case was selected for scrutiny under CASS. Notices under Section 143(2) and 142(1) of the Income Tax Act were issued and served upon the as…
Laxmi Gupta vs. ITO Ward 3(2), Darjeeling
The assessee, Laxmi Gupta, filed her return of income on 25.09.2016 declaring a total income of Rs. 2,79,500/-. The case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 12.07.2021. The reo…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
Dilip Kumar Pramanik Vs. I.T.O., Ward-25(1), Kolkata
The assessee, Dilip Kumar Pramanik, filed his return of income for AY 2018-19 on 25.07.2018 declaring a total income of ₹30,61,060/-. It was noticed that the assessee had sold a residential property on 27.07.2017 amounting to ₹52,00,000/-, …
Debasis Mukhopadhyay vs. Income Tax Officer
The Assessing Officer (AO) reopened the case of the assessee, Debasis Mukhopadhyay, under Section 147 of the Income Tax Act, 1961, by issuing a notice under Section 148 on 26.03.2008, following information that the assessee had booked bogus…
Ashok Prasad Gupta
The assessee, Ashok Prasad Gupta, is an individual who runs a country liquor business. He filed his return of income on 04.01.2017 showing income of Rs.3,97,510/-. The case was selected for limited scrutiny assessment under section 143(3) d…
Albatross Investment Pvt. Ltd. vs. ITO, Ward 3(1)
The assessee, Albatross Investment Pvt. Ltd., filed its return of income under section 139(1) of the Act on 28.09.2013, declaring a total income of ₹19,250/-. The case was reopened under section 147 of the Act by issuing a notice under sect…
Rajesh Kumar Dalmia Vs Income Tax Officer, Ward 6(1), Kolkata
The assessee, Rajesh Kumar Dalmia, filed his return of income for A.Y. 2017-18 declaring income of ₹6,08,660/-. His case was selected for scrutiny due to an abnormal increase in cash deposits during the demonetization period (09/11/2016 to …
M/s Subhrashi Enclave Pvt. Ltd. vs. ITO, Ward-10(2), Kolkata
The assessee, M/s Subhrashi Enclave Pvt. Ltd., filed its return of income for the assessment year 2015-16 declaring a total income of Rs.2,530/-. The case was selected for limited scrutiny due to specific issues such as low income compared …