Browse Tax Judgements
Showing 181–200 of 472 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.
Goldmoon Exports Pvt. Ltd. vs. ITO Ward 6(2), Kolkata
The assessee, Goldmoon Exports Pvt. Ltd., filed its return of income on 30.09.2012 declaring a total income of Rs. 12,963/-. The return was processed under section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny under…
Girish Kshanlal Sharma Vs ITO, Ward-34(1), Kolkata
This is an appeal filed by the assessee, Girish Kshanlal Sharma, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [CIT(A)] in appeal no. CIT(A), Kolkata-10/10312/2018-19 dated 05.09.2024 for ass…
G.S.Procon Private Limited Vs ACIT, Circle-5(2), Kolkata
This is an appeal filed by G.S.Procon Private Limited against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 29.01.2024 for the assessment year 2015-2016. The appeal was filed belatedly by 345 days. The Ma…
G N Agarwal Charitable Trust Vs CIT(Exemption), Kolkata
These two appeals are filed by the assessee, G N Agarwal Charitable Trust, against the separate orders of the ld. CIT(Exemption), Kolkata, both dated 16.08.2025 & 24.08.2025. The assessee trust had filed an application for registration unde…
Dy. Commissioner of Income Tax, Central Circle-1(4), Kolkata vs. Adarsh Heights Pvt. Ltd.
The case involves the disallowance of interest expenses claimed by Adarsh Heights Pvt. Ltd. for the assessment year 2017-18. The Assessing Officer (AO) disallowed a proportionate amount of interest of Rs. 5,10,82,386/- on the grounds that t…
Deputy Commissioner of Income Tax, Central Circle-4(2), Kolkata vs. Dharmendra Singh
The assessee, Dharmendra Singh, filed his return of income for A.Y. 2012-13 on 21.10.2012, declaring total income at Rs.44,49,200/-. The return was processed u/s 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened u/s 14…
DCIT, Central Circle-1(4), Kolkata vs. Murlidhar Ratanlal Exports Ltd.
This appeal arises from an order dated 26.06.2024, passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The case involves a dispute over the claim …
Aviral Marketing Pvt. Ltd. vs. DCIT, Circle-4(1), Kolkata
The assessee, Aviral Marketing Pvt. Ltd., filed a return of income on 27.09.2012 declaring a total loss of Rs.47,11,358/-. The case was reopened under section 147 of the Income Tax Act, 1961, after the Assessing Officer received information…
Anup Majee vs. ACIT, Central Circle 2(1), West Bengal
This is a batch of three appeals (ITA No. 647/Kol/2024, ITA No. 648/Kol/2024, and ITA No. 649/Kol/2024) filed by Anup Majee for the assessment years 2019-20, 2020-21, and 2021-22. These appeals arise from orders dated 31.10.2024, passed by …
ITA No.203/Kol/2025
This is an appeal filed by the revenue against the order of the Commissioner of Income Tax (Appeals)-27, Kolkata [hereinafter referred to as the ‘CIT(A)’] in appeal no.CIT(A), Kolkata-21/11321/2017-18 dated 28.09.2024. The appeal has been f…
Vivekananda Bhaba Samanway Kendra
The assessee, Vivekananda Bhaba Samanway Kendra, filed an appeal against the order of the Commissioner of Income Tax (Exemption) rejecting its application for registration under section 12A(i)(ac)(iii) of the Income Tax Act 1961. The reject…
The Bengal Chamber of Commerce And Industry
The appellant-assessee filed its return of income on 30.09.2010 declaring total income of Rs.31,783/-. The case was processed as per section 143(1) of the Act on 30.03.2012. This case was selected for scrutiny and notice under section 143(2…
Tatun Guha vs. ITO, Ward-1(1), Siliguri
The assessee, Tatun Guha, filed a return of income for the assessment year 2013-14 declaring business income of Rs.113,194 and income from other sources of Rs.463,649. The case was reopened under Section 147 of the Income-tax Act, 1961, as …
Tata Consumer Products Limited vs. Assistant Commissioner of Income Tax
This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account…
Susanta Mallick vs. DCIT, Circle 11(1), Kolkata
The assessee, Susanta Mallick, filed a return declaring total income of Rs. 18.31 lakhs for the assessment year 2015-2016 and claimed exemption under section 10(38) on long-term capital gains (LTCG) amounting to Rs. 68.64 lakhs. Upon enquir…
Sunil Singh Vs. ITO Ward 30(1), Kolkata
This appeal was filed by Sunil Singh against the order of the National Faceless Appeal Centre, Delhi for the Assessment Year 2018-19. The appeal was initially barred by limitation by 288 days, but a condonation petition was filed along with…
Sujit Kumar Dey
The present appeal was filed by Sujit Kumar Dey against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27th March, 2025 for the assessment year 2016-17. During the hearing on Octo…
Sreeleathers Limited
The assessee, Sreeleathers Limited, filed its return of income electronically on 30.10.2017 declaring total income of Rs.20,85,66,570/-. The case was selected for limited scrutiny (CASS) assessment. Notices under section 143(2) and section …
Shree Durga Trading Co.
The appeal is against the intimation under section 200A/206CB of the Income Tax Act issued by the DCIT, Centralized Processing Cell, TDS determining the demand of Rs.90,240/- on account of alleged short collection of TCS. The appellant file…
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…