Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Techno Teaching Infosolution Pvt. Ltd. Vs. DCIT, Circle-1(2), Kolkata
The assessee, Techno Teaching Infosolution Pvt. Ltd., filed its return of income for Assessment Year 2012-13 declaring total income at Nil and subsequently filed a revised return also declaring total income at Nil. The case was selected for…
Redlily Enterprises Pvt. Limited
The assessee, Redlily Enterprises Pvt. Limited, filed its return of income for the assessment year 2013-14 declaring a loss of Rs.2,83,048/-. The case was selected for scrutiny, and the assessment under section 143(3) of the Act was complet…
Indivar Marketing Private Limited
The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Sitaram Pareek vs. ITO, Ward-36(1), Kolkata
The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
Trimline Agencies Pvt. Ltd. Vs. ITO, Ward-10(2), Kolkata
The assessee, Trimline Agencies Pvt. Ltd., filed its return of income for AY 2012-13 declaring total income at Rs. 11,560/- and deemed total income u/s 115JB at Rs. 7,989/-. The return was processed, and the case was reopened with a notice …
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…
AVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
Reachasia vs. DCIT/ACIT, Circle-29, Kolkata
The assessee, Reachasia, filed a return of income on 30.09.2012 declaring a total income of Rs.20,52,420/-. The case was selected for scrutiny, and the assessment was framed under section 143(3) of the Income Tax Act, 1961, on 28.03.2014, a…
Ranjit Kumar Modi
The assessee, Ranjit Kumar Modi, filed his return of income for the assessment year 2013-2014 declaring a total income of Rs.4,74,110/-. Information received from AIIMS data revealed that the assessee had availed a bogus entry of long-term …
K.Y.S. Sponge Iron Private Limited vs. ITO
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 15.07.2022, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) made two add…
Palak Alloys Pvt. Ltd. vs. DCIT, Circle 3(1)
The Income Tax Assessing Officer (AO) noted that Palak Alloys Pvt. Ltd. was a beneficiary of accommodation entries from M/s Ultra Trade Mart. The case was reopened under section 147 of the Act and a notice under section 148 was issued on 29…
DCIT, Central Circle-4(3), Kolkata vs. Ashok Kumar Kayan
The assessee, Ashok Kumar Kayan, filed his original return of income declaring a total income of Rs.7,94,270/-. Subsequently, the Assessing Officer (AO) received information that the assessee had brought unaccounted money of Rs.2,17,00,000/…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…
M/s. Shroff Properties Pvt. Ltd. vs ITO, Ward-1(1), Kolkata
The assessee, M/s. Shroff Properties Pvt. Ltd., is a Private Limited company engaged in business for the Assessment Year 2010-11. The Assessing Officer received information from the Investigation Wing about an accommodation entry received b…
JCIT, (IN-SITU), Circle-4(1), Kolkata Vs. Tezas Trading Company Pvt. Ltd.
The appeal was preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which quashed the assessment order made by the Assessing Officer. The Assessing Officer…
M/s Parwani Traders Pvt. Ltd. vs. ITO, Ward-2(1)
The assessee, M/s Parwani Traders Pvt. Ltd., filed its return of income for the assessment year 2018-19 declaring a total income of ₹12,05,270/-. The case was selected for complete scrutiny, and the Assessing Officer (AO) noted a credit of …
Mintu Das vs. ACIT, Circle-28, Kolkata
The assessee, Mintu Das, filed his return of income for the assessment year 2015-16 declaring a total income of Rs.16,50,920/-. His case was selected for scrutiny under compulsory parameters by the input from DIT(Inv.) relating to suspicion…
Siddharth Fininvest Leasing Pvt. Ltd. vs. Income Tax Officer, Ward-4(1), Kolkata
The assessee company, Siddharth Fininvest Leasing Pvt. Ltd., filed its original return of income on 30.08.2013 and subsequently revised it on 12.06.2013 declaring a loss of Rs.3,83,082/-. The return was selected for scrutiny and the assessm…