Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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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.…
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…
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…
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 …