Browse Tax Judgements
Showing 61–80 of 472 judgements · Browse by section & bench
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Dipak Kumar Majumdar
The assessee, Dipak Kumar Majumder, filed his return of income declaring income of Rs. 4,22,000/-. The Assessing Officer made an addition of Rs. 14,00,000/- claiming that such amount of cash deposit was made in the Bank account of the asses…
Rahee Infratech Limited Vs. DCIT, CC-4(2), Kolkata
The assessee, Rahee Infratech Limited, is a manufacturing concern and a contractor of Indian Railway. It filed an income tax return for the assessment year 2022-23 declaring a total income of Rs. 31,50,65,330/- and claimed taxation at 22% u…
K. B. Processing Vs. ITO, Ward-50(6), Kolkata
The assessee, K. B. Processing, did not file a return of income for the Assessment Year 2017-18. It came to the notice of the Assessing Officer (AO) that a huge cash deposit was made in the bank account of the assessee, particularly during …
Vivekananda Bayam Samity Vs. ITO, Ward-42(1), Murshidabad
The assessee, Vivekananda Bayam Samity, a charitable society registered under the Registrar of Firms, Societies and Non-trading Corporations, West Bengal, filed its return of income declaring total income of Nil after claiming exemption of …
Redlily Enterprises Pvt. Limited
The assessee, Redlily Enterprises Pvt. Limited, filed its return of income for the assessment year 2013-14 declaring a loss of Rs.2,83,048/-. The case was selected for scrutiny, and the assessment under section 143(3) of the Act was complet…
ITA No. 2190/KOL/2024 (A.Y. 2011-2012) & C.O. No. 48/KOL/2024 (in ITA 2190/KOL/2024) (AY 2011-2012)
The case involves an appeal filed by the Income Tax Officer against the assessment year 2011-2012. The hearing was concluded on February 27, 2025. During the hearing, the Departmental Representative did not press the grounds of appeal. Cons…
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…
DCIT, Central Circle-4(4), Kolkata Vs. Vikas Kumar Agrawal
The assessee, Vikas Kumar Agrawal, filed his return of income for the Assessment Year 2017-18 declaring a total income of Rs. 9,54,420/-. The assessment was reopened following the Supreme Court's decision in Union of India & Ors. Vs. Asish …
HELP US HELP THEM
The assessee-Trust filed its return of income on 31.03.2014 for the Assessment Year 2013-14 declaring a total loss of Rs.10,42,049/- and Form No. 10B was filed on 25.03.2014. Subsequently, ADIT, CPC, Bangalore served an order passed on 28.1…
Dhan Prasad Nepal vs. Income Tax Officer
The assessee, Dhan Prasad Nepal, is an individual and Indian National of Sikkimese origin engaged in the business of trading hardware goods in the State of Sikkim. He failed to file his return of income under section 139(1) within the due t…
Birendra Nath Saha Vs. ITO, Ward-3(1), Malda
The assessee, Birendra Nath Saha, filed his return of income declaring a total income of Rs. 16,68,790/-. The case was reopened as information indicated that the assessee had a turnover of Rs. 36,48,32,670/- for FY 2013-14, but the accounts…
ITA No. 1379/KOL/2024 (A.Y. 2016-2017)
The assessee, Logic Infotech Limited, filed its return of income for the assessment year 2016-17 showing a total income of Rs.7,30,156/-. The Assessing Officer received information that the assessee had received Rs.22,00,000/- from M/s. Pus…
Indivar Marketing Private Limited
The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Pushpmala Distributors Pvt. Ltd. Vs. ITO, Ward-9(3), Kolkata
The case involves Pushpmala Distributors Pvt. Ltd. for the Assessment Year 2012-13. The assessee filed a return of income declaring a total income of Rs. 5,400/-. The case was selected for scrutiny, and notices under section 143(2) were iss…
Satbir Mahato Vs. ITO, Ward 24(3)
The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Shakila Begum Vs ADIT, CPC, Bengaluru
The assessee, Shakila Begum, filed her return of income on 15.02.2021 declaring a total income of Rs.30,52,010/-. The return was processed under section 143(1) on 18.12.2021, resulting in an adjusted income of Rs.1,05,52,010/- by making an …
Variya Denim Private Limited Vs The Income Tax Officer, Ward – 11(1), Kolkata
This is an appeal filed by Variya Denim Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Ye…
Sitaram Pareek vs. ITO, Ward-36(1), Kolkata
The assessee, Sitaram Pareek, is an individual engaged in the business of a commission agent where he purchases jute on behalf of clients, receives money in his account from the clients, withdraws the money, and pays the sellers of jute on …
Tirupati Infrapromoters Pvt. Ltd. Vs. ACIT, Circle-1(3), Kolkata
A search and seizure operation was conducted under Section 132 of the Income Tax Act in the residential and business premises of persons belonging to the National Plasto Group. The investigation revealed that the group had transferred share…
Roomle Das vs. ITO, Ward-50(4), Kolkata
The present appeal was filed by the assessee, Roomle Das, for the assessment year 2017-18 against the order dated 18.06.2024 of the National Faceless Appeal Centre (CIT(A)) under section 250 of the Income Tax Act. The assessee could not be …