Browse Tax Judgements
Showing 201–220 of 472 judgements · Browse by section & bench
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Sandhya Saha
The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.…
Ritu Patwari vs. DCIT, CC-4(4), Kolkata
During the assessment year 2015-16, the assessee, Ritu Patwari, was involved in share trading and filed her return of income on 07.09.2015 declaring a total income of Rs.6,47,970/-. The case was selected for scrutiny due to suspicious sale …
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 …
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 …
Rajpal Gupta
The assessee, Rajpal Gupta, filed his return of income for the Assessment Year 2019-20 declaring taxable income at Rs.6,32,140/-. The Directorate of Income Tax (Inv.), Kolkata conducted an inquiry based on inputs from the CGST authority and…
Primula Bhandari Vs DCIT, Circle-3(2), Kolkata
The assessee, Primula Bhandari, did not file the return of income for the relevant assessment year. The Assessing Officer noticed cash deposits in the bank account of the assessee and accordingly reopened the assessment under section 147 of…
Pravesh Kumar Jaiswal Vs ITO, Ward-62(1), Kolkata
The case of the assessee, Pravesh Kumar Jaiswal, was selected for scrutiny as it was noticed that he had made substantial purchases from certain suppliers who were either non-filers of income tax returns, filed returns with abnormally low t…
Pranab Kanya Sangha vs. CIT(Exemption), Kolkata
The assessee, Pranab Kanya Sangha, had been granted provisional approval under section 80G(5)(iv) of the Income Tax Act in Form 10AC by CPC, Bangalore on 01.10.2021 for a period from A.Y 2022-23 to 2024-25. Subsequently, an application for …
M/s Dalmia Impex Private Limited vs. Deputy Commissioner of Income Tax
The assessee-company, M/s Dalmia Impex Private Limited, filed its return of income for the assessment year 2014–15 declaring a total income of ₹1,57,07,120, which was revised to ₹1,52,74,460/-. The case was selected for scrutiny, and an ass…
Poonam Lakhmani vs. ITO, Ward-30(1), Kolkata
The assessee, Poonam Lakhmani, filed her return of income declaring a total income of Rs.11,69,760/- for the assessment year 2020-21. Her case was selected for limited scrutiny through CASS on the issue of 'investment in immovable property'…
Partha Roy vs. ITO, Ward-50(2), Kolkata
The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
Pankhuri Mishra Vs. ITO, Ward 3(1), Gangtok
This is an appeal preferred by the assessee, Pankhuri Mishra, against the order of the Commissioner of Income-tax (Appeals) dated 14.05.2024 for the Assessment Year 2017-18. The assessee raised an additional ground challenging the validity …
North City Hospital & Neuro Institute Private Limited Vs ITO, Ward-2 (3), Kolkata
This is an appeal filed by North City Hospital & Neuro Institute Private Limited against the order dated 30.04.2025, passed by the Id. Addl/JCIT(A)-1, Mumbai, for the assessment year 2015-2016. The assessee had provided all the details befo…
Netra Pradeep Rural Eye Trust vs. ITO, Ward1(1), Exmpt, Kolkata
The assessee, Netra Pradeep Rural Eye Trust, is a trust registered under section 12AA of the Income Tax Act. The income of the assessee was determined at Rs.52,80,352/- as against nil income returned by the assessee. The intimation under se…
Mukul Banerjee
This is an appeal filed by the assessee, Mukul Banerjee, against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata in Appeal No. 150/CIT(A)-6/Kol/2015-16 dated 22nd March, 2018 for the assessment year 2011-12. The appeal …
Mr. Abu Zafar Mondal vs. The Income Tax Officer
The assessee, Mr. Abu Zafar Mondal, faced an exparte order from the Assessing Officer (AO) which included an addition of Rs. 12,08,000 under section 69A of the Income Tax Act, 1961, due to alleged unexplained accumulation from agricultural …
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…
Manorama Patwa vs. ITO, Ward-47(1), Kolkata
The assessee, Manorama Patwa, filed a return of income declaring a total income of Rs.23,34,930/- for the assessment year 2015-16. A notice under section 148 of the Income Tax Act was issued on 01.04.2021, and the Assessing Officer complete…
Manoj Kumar Khandelwal Vs. DCIT
The assessee, Manoj Kumar Khandelwal, is engaged in the business of manufacturing and trading of paan masala products. A search and seizure action under Section 132 of the Act was conducted on Paras Paan Masala Group of Companies and key in…
M/s Sarvlok Realtors Pvt. Ltd. vs. ITO, Ward-5(1), Kolkata
The case involves M/s Sarvlok Realtors Pvt. Ltd., which was selected under CASS for 'large investment in immovable property' as per 26QB. The assessee had invested Rs.63,45,45,714/- in immovable property during the year under consideration,…