Browse Tax Judgements
Showing 241–260 of 472 judgements · Browse by section & bench
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DCIT, Kolkata vs. Ravi Kumar Newatia
The assessee, Ravi Kumar Newatia, filed his return of income for the assessment year 2011-12 declaring a total income of Rs.34,20,479/-. A proceeding under section 147 of the Income-tax Act, 1961 was initiated as the assessee provided accom…
DCIT, Central Circle-4(4), Kolkata vs. M/s EvernewCommodeal Pvt. Ltd.
The case involves appeals by the assessee, M/s EvernewCommodeal Pvt. Ltd., against orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The assessee had declared a total income of Rs. 10,02…
DCIT, Central Circle (4) Vs. Jupiter International Limited
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20 dated 29.10.2024 for the Assessment Year 2009-10. A search action was conducted on 24.03.2015 on the Jupiter Group. Order u…
DCIT, CC-2(1), Kolkata vs. Frankdeal Tradcom Pvt. Ltd. and Amanat Trade Comm Pvt. Ltd.
The assessee, Frankdeal Tradcom Pvt. Ltd., filed its Return of Income for the Assessment Year 2010-11 disclosing a total income of Rs.2,167/-. A search and seizure operation was conducted at the office premises of the assessee on 04.02.2020…
DCIT, Circle-5(1), Kolkata vs. M/s Dhunseri Ventures Ltd
For the assessment year 2014-15, M/s Dhunseri Ventures Ltd filed its return of income. The case was selected for scrutiny, and the Assessing Officer observed certain investments and income receipts. The Assessing Officer made disallowances …
D L. Agarwala Charitable Trust vs. CIT (Exemption), Kolkata
The assessee, D L. Agarwala Charitable Trust, filed an application on 27.06.2024 for registration under section 12A(1)(ac)(iii) of the Income Tax Act in Form 10AB. The assessee submitted a reply with supporting documents in compliance with …
Crystal Vincom Private Limited
This is an appeal filed by Crystal Vincom Private Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the assessment year 2012-13. The Director of the …
Chhanda Kar vs. Income Tax Officer, Ward-27(3), Haldia
Chhanda Kar, a retailer of SARI and other ladies' garments, was assessed to tax under the jurisdiction of the Income Tax Officer, Ward 27(3), Haldia. The assessment year 2015-16 was completed and an order was passed under sections 147, 144,…
Cathay Pacific Airways Limited
The appellant, Cathay Pacific Airways Limited, a non-resident company engaged in the business of operation of aircraft in international traffic, filed its return of income for the year under consideration declaring a total income of Rs. 1,6…
Binod Kumar Agarwal
The appeals were filed by Binod Kumar Agarwal against the orders of the Commissioner of Income Tax (Appeals), Siliguri for the assessment years 2011-12, 2012-13, 2014-15, and 2015-16. The appeals were delayed by 2033 days, and an affidavit …
Bimla Devi Gupta vs. ITO, Ward-37(1), Kolkata
The assessee, Bimla Devi Gupta, filed a return of income declaring a total income of Rs.2,132,710/-. The Assessing Officer conducted an assessment under Section 147 read with Section 144B of the Income-tax Act, 1961, and made an addition of…
Bangamata Tie-up Private Limited Vs. ITO 13(1)
The case of the assessee, Bangamata Tie-up Private Limited, was reopened upon credible information regarding suspicious transactions in the bank account maintained with ICICI Bank Ltd. The assessee had received an amount of Rs. 2,17,50,000/…
B.A. Enterprises Pvt. Limited
The present appeal is directed at the instance of B.A. Enterprises Pvt. Limited against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 07.01.2025 passed for Assessment Year 2017-20…
ACIT, Central Circle-1(2), Kolkata Vs. Somani Services Private Limited
The assessee, Somani Services Private Limited, filed its return of income for the assessment year 2013-14 showing 'NIL' income. Subsequently, a notice under section 148 of the Income Tax Act was issued, prompting the assessee to file a revi…
Arup Kr. Chatterjee vs. ITO, Ward-26(4), Kolkata
The assessee, Arup Kr. Chatterjee, filed his return of income for A.Y. 2017-18 on 30.10.2017 declaring a total income of Rs. 6,15,590/-. He later filed a revised return showing a total income of Rs. 4,50,220/-. The case was selected for com…
Aruneswar Mukhopadhyay
The assessee, Aruneswar Mukhopadhyay, is a non-resident who acquired an immovable property during the year under consideration. The fair market value of the property was higher by Rs.5,15,326/- from the consideration given by the assessee. …
Anupama Vintrade Pvt. Ltd. vs. ITO, Ward-10(2), Kolkata
The assessee, Anupama Vintrade Pvt. Ltd., filed its return of income for the assessment year 2015-16 declaring a total income of Rs.23,32,310/-. The return was processed under section 143(1) of the Income Tax Act. Later, based on informatio…
Amigos Prasasth Path Social Welfare Society vs. CIT (Exemption), Kolkata
The assessee, Amigos Prasasth Path Social Welfare Society, filed an application for registration under section 12A(1)(ac)(iii) of the Income Tax Act in Form 10AB. The Commissioner of Income Tax (Exemption), Kolkata rejected the application,…
Adyashakti Himghar Pvt. Ltd. vs. ACIT, Circle-7(1), Kolkata
The assessee, Adyashakti Himghar Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 on 19/10/2017 declaring a total income of Rs.75,82,980. The return was processed under section 143(1) of the Income Tax Act, 1961 on 26/0…
Aashirwad Vincom Pvt. Ltd vs. ITO, Ward-9(1), Kolkata
The assessee, Aashirwad Vincom Pvt. Ltd, filed a return of income for the assessment year 2012-13 declaring a total loss of Rs.5,11,731/-. The case was selected for scrutiny due to large interest expenses relatable to exempt investment unde…