Browse Tax Judgements
Showing 1–20 of 90 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Late Sh. Kanhaiya Lal Bothra Vs. ITO, Ward-22(4), Kolkata
This is an appeal filed by the assessee, Late Sh. Kanhaiya Lal Bothra, against the order of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi, passed on 23.11.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2…
Rupesh Miharia Vs. ACIT, Circle-2, Asansol
This is an appeal filed by the assessee, Rupesh Miharia, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Y…
Diganta Infracon Pvt. Ltd. Vs. ITO, Ward-11(1), Kolkata
This is an appeal filed by the assessee, Diganta Infracon Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 29.05.2023 under section 250 of the Income Tax …
Fastspeed Creation Private Limited vs. Income Tax Officer, Ward 7(3), Kolkata
This is an appeal filed by Fastspeed Creation Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessm…
Ashish Beriwala and Others HUF Vs. ITO, Ward-37(1), Kolkata
This appeal was filed by the assessee, Ashish Beriwala and Others HUF, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi dated 28.12.2023 for Assessment Year 2013-14. During the hearing on 12.03.2025, it was pointed o…
Blueview Tradevin Pvt. Ltd. Vs ITO, Technical-2, Kolkata
This is an appeal filed by Blueview Tradevin Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-23, Kolkata passed on 04.04.2017 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appear…
T & I Global Ltd. Vs. PCIT, Kolkata-2, Kolkata
This is an appeal filed by T & I Global Ltd. against the order of the Principal Commissioner of Income Tax, Kolkata-2, Kolkata, passed under section 263 of the Income Tax Act, 1961, dated 17.02.2025 for Assessment Year 2020-21. During the h…
Punam Kanodia Vs. PCIT(Central)-2, Kolkata
This is an appeal filed by the assessee, Punam Kanodia, against the order passed by the Principal Commissioner of Income Tax (Central)-Kolkata-2, Kolkata under section 263 of the Income Tax Act, 1961 for the Assessment Year 2018-19. During …
DCIT, CC-2(3), Kolkata Vs. Prabhu Poly Pipes Ltd.
This appeal was preferred by the revenue against the order of the Commissioner of Income Tax (Appeal)-26, Kolkata dated 22.05.2024 for Assessment Year 2014-15. The CBDT issued Circular No. 9/2024 dated 17.09.2024, increasing the monetary li…
Income Tax Officer vs. Prakash Chandra Saha
The assessee, Prakash Chandra Saha, is a non-filer of return. According to the order u/s 148A(d) of the Act dated 26.03.2022, there were financial transactions of ₹1,95,16,338/- by the assessee. The Income Tax Officer (ITO) held that the in…
Anubhav Poddar Vs. ACIT, Circle-32, Kolkata
This is an appeal filed by the assessee, Anubhav Poddar, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Y…
AT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
DCIT, Central Circle-4(2), Kolkata Vs. Alom Poly Extrusions Ltd.
The assessee, Alom Poly Extrusions Limited, filed its return of income on 12.10.2016 claiming deduction under Chapter VIA of the Act, 1961, declaring total income at Rs. Nil. A search and seizure operation under section 132 of the Act was c…
Sunita Garg Vs. ITO, Ward-43(1), Kolkata
This appeal was filed by the assessee, Sunita Garg, against the order of the Commissioner of Income Tax (Appeal)-NFAC, Delhi, dated 23.11.2023 for Assessment Year 2013-14. During the hearing, it was noted that the assessee had already enter…
ITA No. 223/KOL/2024 & C.O. No. 7/Kol/2025
The appeal by the revenue and the Cross Objection by the assessee are against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The tax effect on the disputed additions before the Trib…
UCO Bank Vs DCIT, circle-5(1), Kolkata
This is an appeal filed by UCO Bank against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 201…
Vijay Kumar Nopany vs. CIT(A)-NFAC, Delhi
The case involves appeals filed by Vijay Kumar Nopany against orders passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeals). The appeals were filed with a delay of 469 days, but the delay was condon…
Ankit Metal & Power Ltd. vs. Deputy Commissioner of Income tax
This is a batch of two appeals (ITA No. 512/Kol/2022 for AY 2008-09 and ITA No. 693/Kol/2022 for AY 2012-13) having similar set of facts. The appeals were delayed, and the assessee filed a petition for condoning the delay. The assessment fo…
Mohammed Sabirul Islam
The assessee, Mohammed Sabirul Islam, is an individual and proprietor of Smart Group. He filed his return of income under section 139(1) for the assessment year 2019-2020. The CPC, Bangalore issued an intimation with a total addition of Rs.…
C.L. Agarwal Charitable Trust
The present appeal is directed at the instance of the assessee, C.L. Agarwal Charitable Trust, against the order of the ld. Addl./JCIT(Appeals), Aurangabad dated 15th February, 2024 passed for Assessment Year 2015-16. During the hearing, th…