Browse Tax Judgements
Showing 221–240 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.
M/s Jewel India Jewellers vs. Deputy Commissioner of Income Tax
A survey under Section 133A of the Income Tax Act, 1961 was conducted on M/s Jewel India Jewellers, a business involved in manufacturing and trading gold ornaments. The assessee, connected with the business, filed a return of income under S…
M/s Emerald Properties Pvt. Ltd. vs. ITO, Ward – 5(4), Kolkata
The assessee-company, M/s Emerald Properties Pvt. Ltd. (successor to Fast Mercantiles Pvt. Ltd.), filed its return of income for the assessment year 2012-2013 declaring a total income of ₹27,947. The case was selected for scrutiny. During t…
M. A Financial Services Pvt. Ltd. vs. ITO, Ward-4(1), Kolkata
The assessee, M. A Financial Services Pvt. Ltd., filed its return of income for the assessment year 2015-16 declaring a total income of Rs.9,647. The return was processed, and later a notice under section 148A(b) was issued based on informa…
Lifewood Trexim Private Limited
The present appeal is directed at the instance of Lifewood Trexim Private Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 09.06.2025 passed for Assessment Year 2017-…
Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd vs. ITO, Ward-38, Midnapur
The assessee, Khukurdaha Jagannathpur Samabay Krishi Unnayan Samity Ltd, is a society engaged in accepting deposits under various schemes. For the assessment year 2017-18, the assessee filed a return declaring total income at Nil. The Asses…
Keshvan Jewellers vs. ACIT, Circle-32, Kolkata
The assessee, Keshvan Jewellers, filed its return of income for the assessment year 2009-10 declaring a total income of ₹74,81,790/-. During scrutiny proceedings under sections 143(2) and 142(1) of the Income-tax Act, 1961, the Assessing Of…
Kamlawati Chowhan vs. Commissioner of Income Tax
The assessee, Kamlawati Chowhan, filed a return of income for the assessment year 2018-19 declaring a total income of ₹ 5,48,560/-. The Assessing Officer initiated proceedings under Section 148A(b) of the Income Tax Act, 1961, based on info…
Jaydeep Kundu, Legal Heir of Narayan Chandra Kundu
The case involves an appeal filed by Jaydeep Kundu, the legal heir of Narayan Chandra Kundu, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal is against the action of t…
ITA Nos.2197 & 2198/Kol/2024
The appeals were filed by the revenue against the orders of the National Faceless Appeal Centre for the assessment years 2013-14 and 2014-15. The revenue sought to reopen the assessments by issuing notices under section 148 of the Income Ta…
Raj Trimurti Infraprojects Private Limited vs. Income Tax Officer, Ward 2(1)
The assessee, Raj Trimurti Infraprojects Private Limited, declared a total income of ₹2,15,57,650/- in the revised return filed on 15.11.2018. The case was selected for scrutiny under CASS, and statutory notices were issued. The notice u/s …
Hijaldiha Vivekananda Seva Samity vs. The Commissioner of Income Tax (Exemptions)- Kolkata
These are second round proceedings where the rejection order issued by the Ld. Commissioner of Income Tax (Exemptions), Kolkata, dated 09.11.2022, was set aside and restored to his file by the ITAT for passing another order after giving an …
Gautam Kumar Sadhu Vs. ACIT, 24(1), Hooghly
The assessee, Gautam Kumar Sadhu, filed a return of income for the assessment year 2017-18 declaring a total income of ₹10,41,590/-. His case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). Various statutory n…
Ganges Tieup Pvt. ltd. vs. ITO Ward 9(1)
The assessee, Ganges Tieup Pvt. Ltd., filed its return of income on 22.03.2013, declaring a total loss of ₹12,435/-. The notice under section 143(2) of the Income-tax Act, 1961, was issued by ITO Ward 35(4), Kolkata, on 08.08.2013. Subseque…
Fast-N-Perfect Commercial Pvt. Limited
The assessee, Fast-N-Perfect Commercial Pvt. Limited, filed its return online on 31.03.2013 showing a total income of Rs.94,036/-. The return was processed under section 143(1) of the Income Tax Act. The case was selected for scrutiny, and …
Dipak Agarwalla HUF vs. The Income Tax Officer
The assessee, Dipak Agarwalla HUF, did not file its return of income for the assessment year 2019-2020. The Assessing Officer noticed cash withdrawals of ₹2,84,38,000 from a current account maintained with Axis Bank during the financial yea…
Dinesh Joshi vs. DCIT, Circle-3(2), Gangtok
The assessee, Dinesh Joshi, a resident of Sikkim holding a Sikkim Subject Certificate, is not liable to pay income tax as per law. He did not file a return of income for the assessment year 2019-20. The Assessing Officer found that the asse…
DCIT, Central Circle-4(4), Kolkata Vs. Flex Trade Pvt. Ltd.
The assessee, Flex Trade Pvt. Ltd., filed its original return of income declaring a total income of Rs.11,54,450/-. The Assessing Officer (AO) received credible information that a group of companies named ‘Oneworld group’ was involved in pr…
ITA Nos. 1879/KOL/2025 (A.Y. 2018-2019) & ITA Nos. 1880/KOL/2025 (A.Y. 2019-2020)
The assessee company, RAIC Integrated Sponge & Power Private Limited, filed its return under section 139(1) of the Income Tax Act, which was processed under section 143(1). Following search and seizure operations on the ADUKIA group (of whi…
Debasish Banerjee vs. ITO, Ward-44(1), Kolkata
The assessee, Debasish Banerjee, filed his return of income declaring a total income of Rs.2,40,660/- for the assessment year 2018-19. The case was selected for limited scrutiny regarding the sale consideration reported in the capital gain …
Debasish Banerjee vs. ITO, Ward-40(1), Kolkata
The assessee, Debasish Banerjee, filed a return of income declaring a total income of Rs.2,15,650/-. His case was selected for scrutiny, and a notice under section 143(2) of the Income-tax Act, 1961 was issued, to which the assessee failed …