Browse Tax Judgements
Showing 1–20 of 72 judgements · Browse by section & bench
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Kiran Agarwal Vs. ITO, Ward-46(1), Kolkata
This is an appeal filed by the assessee, Kiran Agarwal, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 23.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2021-22. The asse…
Hap Garments (P.) Ltd. vs. DCIT, Circle 11(1), Kolkata
This is an appeal filed by Hap Garments (P.) Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee claimed that all relevant documents were in the custody of the …
Jaiswal Tube Centre Pvt. Ltd. Vs. ITO, Ward-7(3), Kolkata
This is an appeal filed by Jaiswal Tube Centre Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 16.10.2023 under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. The app…
Aries Designers Pvt. Ltd. Vs. ITO, Ward-1(1), Kolkata
The assessee, Aries Designers Pvt. Ltd., is engaged in the business of trading in gray fabrics and investment in real estate projects. For the assessment year 2017-18, the company filed its return of income declaring a total income of Rs. 1…
Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Vs. ITO, Ward-11(1), Kolkata
This is an appeal filed by the assessee, Dakai Dahala Samabay Krishi Unnayan Samity Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee did not file its return…
Md. Rofikul Islam vs. DCIT, Circle-42, Murshidabad
This is an appeal filed by the assessee, Md. Rofikul Islam, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 27.09.2023 under section 250 of the Income Tax Act, 1961…
Rockfield Mining Minerals Private Limited vs. Commissioner of Income Tax (Appeals)
The appellant, Rockfield Mining Minerals Private Limited, filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Assessment Centre, New Delhi, which levied a penalty under section 270A of the Income…
Hooghly Urban Peoples Service Co-operative Society Vs ITO, Ward-23(1), Hooghly
This is an appeal filed by the assessee, Hooghly Urban Peoples Service Co-operative Society, against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed under section 250 of the Income Tax Act, 1961, for the asses…
Astro Leasing & Finance Co. Pvt. Ltd. Vs ITO, Ward-7(1), Kolkata
The case involves an appeal filed by Astro Leasing & Finance Co. Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 24.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Yea…
Navrartan Vanijya Pvt. Ltd. vs. ITO, Ward-6(3), Kolkata
The appeals were filed by Navrartan Vanijya Pvt. Ltd. against the orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee company was incorporated on 16.07.2009 and was struck off …
Ankit Dealers Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata
The appeal by Ankit Dealers Pvt. Ltd. is against the order of the Ld. Commissioner of Income Tax (Appeals), NFAC, Delhi, passed on 15.01.2024 under section 250 of the Income Tax Act, 1961 for Assessment Year 2016-17. The appeal was filed 25…
Ajay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
Glamour Merchandise LLP Vs ITO, Ward-15(2), Kolkata
This is an appeal filed by Glamour Merchandise LLP against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 26.03.2024 passed u/s. 250 of the Income Tax Act, 1961 for AY 2011-12.…
Aditya Garden
The assessee, Aditya Garden, a firm, filed its return of income for the assessment year 2021-22 on 08.12.2021 declaring total income of Rs.7,770/- and net agricultural income of Rs.27,66,250/- which was claimed as exempt. The case was selec…
Jiwan Abasan Pvt. Ltd. Vs. ITO, Ward-12(2), Kolkata
The assessee, Jiwan Abasan Pvt. Ltd., deals in the business of investment in shares and securities. For the assessment year 2016-17, the assessee filed its original income tax return declaring total income as 'Nil'. The case was selected fo…
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
Nightingale Finvest Private Limited Vs ITO, Ward-12(4), Kolkata
This is an appeal filed by Nightingale Finvest Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The appella…
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
Shri Rajesh Kumar Vs ITO, Ward-47(1), Kolkata
This is an appeal filed by the assessee, Shri Rajesh Kumar, against the order of the National Faceless Appeal Centre (CIT(A)) in appeal no. NFAC/2017-18/10254239 dated 03.03.2025. The assessee was represented by Shri Aayush Kedia, CA, and t…
Shree Riddhi Siddhi Wines Pvt. Ltd. Vs ITO, Ward-13(4), Kolkata
This is an appeal filed by Shree Riddhi Siddhi Wines Pvt. Ltd. against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-5/10489/2016-17 dated 10.07.2023. The appeal was …