Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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Tapas Kumar Das Vs. ITO, Ward-50(5), Kolkata
The assessee, Tapas Kumar Das, filed his return of income for the assessment year 2017-18 on 30.10.2017, declaring a total income of ₹3,75,780/-. His return was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS). Su…
R Rampuria Consultants Pvt. Ltd. vs. DCIT, Circle-5(1), Kolkata
The assessee, R Rampuria Consultants Pvt. Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 690. The case was selected for scrutiny through CASS, and a notice under section 143(2) of the Income…
R A Realtors Pvt. Ltd. vs. ITO, Ward-13(1), Kolkata
The assessee, R A Realtors Pvt. Ltd., filed its return of income declaring total income as Nil for the assessment year 2012-13. The case was selected for scrutiny under CASS. During the assessment proceedings, the Assessing Officer noticed …
Nutaan Sarada Himghar Vs ACIT, CC-23 (1), Hooghly
This is an appeal filed by the assessee, Nutaan Sarada Himghar, against the order dated 30.07.2025 passed by the Additional Commissioner of Income Tax (Appeals) for the assessment year 2017-2018. The assessee received a notice under section…
M/s Dhanbad Minerals Pvt. Ltd. Vs ITO, Ward-6(1), Kolkata
This is an appeal filed by M/s Dhanbad Minerals Pvt. Ltd. against the order dated 25.01.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The appellant submitted that the notice …
Man Mohan Goenka Vs ITO Ward-43(1), Kolkata
This is an appeal filed by the revenue against the order dated 25.08.2025 by the ld. Addl/JCIT(A)-3, Chennai for the assessment year 2017-2018. The appellant, Man Mohan Goenka, argued that the notice issued under section 143(2) of the Act o…
Mallik Sakila vs. ITO, Ward-25(1), Kolkata
The assessee, Mallik Sakila, is an individual engaged in the business of retail selling of IMFL and country liquor during the period under consideration. She filed her return of income declaring income of Rs.34,22,363/- for the Assessment Y…
Kamlesh Singh Vs ITO Ward-4(3), Kolkata
This is an appeal filed by the assessee, Kamlesh Singh, against the order dated 30.07.2025 passed by the ld.Addl./JCIT(A)-2, Pune, for the assessment year 2017-2018. The assessee's counsel submitted that the notice under section 143(2) of t…
Brinda Daga Vs DCIT, Circle-4(1), Kolkata
This is an appeal filed by the assessee, Brinda Daga, against the order dated 25.07.2025, passed by the ld.CIT(A), Kolkata for the assessment year 2020-2021. The assessee's representative argued that the notice issued under section 143(2) o…
Arvind Kumar Jaiswal Vs ITO Ward-33(1), Kolkata
This is an appeal filed by the assessee, Arvind Kumar Jaiswal, against the order dated 28.02.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2022-2023. The appeal was delayed by 187 days…
Ritu Patwari vs. DCIT, CC-4(4), Kolkata
During the assessment year 2015-16, the assessee, Ritu Patwari, was involved in share trading and filed her return of income on 07.09.2015 declaring a total income of Rs.6,47,970/-. The case was selected for scrutiny due to suspicious sale …
Goutam Dey Vs. ITO Ward-50(1)
This is an appeal preferred by the assessee, Goutam Dey, against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2017-18. The assessee raised an additional ground challenging the jurisdiction of the Assessing…
Gautam Kumar Sadhu Vs. ACIT, 24(1), Hooghly
The assessee, Gautam Kumar Sadhu, filed a return of income for the assessment year 2017-18 declaring a total income of ₹10,41,590/-. His case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). Various statutory n…
Rajnee Dong Vs. Income Tax Officer
The assessee's case was reopened for the assessment year 2014-15 by issuing a notice under section 148 of the Income-tax Act, 1961. The assessee filed her return of income in response. Subsequently, notices under sections 142(1) and 143(2) …
Enar Industrial Enterprises Ltd. vs. ITO, Ward-8(2), Kolkata
The assessee, Enar Industrial Enterprises Ltd., filed its return of income on 27.09.2011 declaring total income as Rs.1,14,14,359. The case of the assessee was reopened under section 147 by issuing notice under section 148 of the Act on 26.…
DCIT, Circle-1(1), Kolkata vs. Arthur Turnkey Projects Ltd.
The assessee, Arthur Turnkey Projects Ltd., filed its return of income for the assessment year 2017-18 declaring total income as Rs. Nil and book profit under section 115JB of Rs. 6,16,244/-. The return was selected for scrutiny, and the As…
Shree Bhaidyanath Ayurved Bhawan P Ltd vs. DCIT, Circle-12(2), Kolkata
The assessee company, Shree Bhaidyanath Ayurved Bhawan P Ltd, is engaged in ayurvedic knowhow and manufacturing of ayurvedic medicines since 1917. The company filed its return of income for the assessment year 2022-23 on 04.11.2022, declari…
Hindcon Chemicals Limited Vs. DCIT, Circle 11(1)
The assessee, Hindcon Chemicals Limited, filed its return of income for the assessment year 2014-15 declaring a total income of ₹49,59,952/-. The return was processed under section 143(1) of the Act. Subsequently, the case was reopened unde…
Ankur Dealcom P. Limited Vs ITO Ward-10(2), Kolkata
This is an appeal filed by the assessee, Ankur Dealcom P. Limited, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 22.07.2025 for the assessment year 2021-22. The assessee contended that the impugne…