Browse Tax Judgements
Showing 1–13 of 13 judgements · Browse by section & bench
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Avadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur
The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by …
Islampur C.S. Shop 2
The assessee, Islampur C.S. Shop 2, is a firm running a liquor business. During the demonetization period (09.11.2016 to 31.12.2016), cash amounting to Rs.17,57,860/- and Rs.1,10,540/- were deposited in two different bank accounts of Union …
Pipasa Enterprise Bandar C.S. Shop
The assessee, Pipasa Enterprise Bandar C.S. Shop, a firm, was selected for scrutiny assessment. During the scrutiny, the Assessing Officer found a cash deposit of Rs. 21,10,000/- in the bank account during the demonetization period. The ass…
Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
Kaushik Mondal vs. Income Tax Officer
This appeal arises from an order dated 21.03.2024, passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) issued no…
Riteshh Agarwal vs. ITO, NFAC, Delhi
The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
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…
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…
BK Garden Fresh Pvt. Ltd. vs. ITO, Ward-7(1), Kolkata
The assessee, BK Garden Fresh Pvt. Ltd., filed a return of income declaring a total income of Rs.10,31,194/-. The case was selected for complete scrutiny due to large cash deposits during the demonetisation period. The Assessing Officer ass…
Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata
The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax …
Bishal Jain vs. Income Tax Officer
The assessee, Bishal Jain, filed a return of income on 30.03.2017 declaring a total income of Rs. 7,62,300/-. His case was selected for scrutiny to verify whether the cash deposited was from disclosed sources. The Assessing Officer (AO) mad…
Mundukhola Baksagarh SKUS Ltd. Vs. ITO, Ward-24
The assessee, Mundukhola Baksagarh SKUS Ltd., filed its return of income for A.Y. 2017-18 showing total income as Nil after claiming a deduction under section 80P. The case was selected for scrutiny and the Assessing Officer (AO) observed t…
Usha Patodia Vs. ITO, Ward 30(1)
The assessee, Usha Patodia, filed her return of income on 20.04.2017, declaring a total income of Rs.12,80,028. Her case was selected for limited scrutiny regarding cash deposited during the demonetization period. The assessee provided evid…