Browse Tax Judgements
Showing 1–3 of 3 judgements · Browse by section & bench
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Roshan Agarwal vs. DCIT, Central Circle 3(2), Gangtok
The assessee, Roshan Agarwal, an individual residing in Sikkim, filed returns of income declaring total income as 'Nil' and claimed exemption of income of Rs. 3,14,25,287/- under section 10(26AAA) of the Income Tax Act, 1961. The case was s…
Primula Bhandari Vs DCIT, Circle-3(2), Kolkata
The assessee, Primula Bhandari, did not file the return of income for the relevant assessment year. The Assessing Officer noticed cash deposits in the bank account of the assessee and accordingly reopened the assessment under section 147 of…
Mingma Sherpa vs ITO, Ward-3(1), Gangtok
The assessee, Mingma Sherpa, did not file the return of income for the assessment year 2017-18. During this year, the assessee deposited cash amounting to ₹10,15,14,300 in a bank account with the State Bank of India, Gangtok Branch. Consequ…