Browse Tax Judgements
Showing 101–120 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.
ITO, Exemption, Wd-2(1), Durgapur Vs Saraswati Devi Educational Welfare Trust
This is an appeal filed by the assessee, Saraswati Devi Educational Welfare Trust, against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A), Mysore, passed on 28.03.2024 under section 250 of the Income Tax Act, 1961 f…
Indian Chain Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
The appeal filed by the assessee, Indian Chain Pvt. Ltd., is against the order of Ld. CIT(A), Addl/JCIT(A)-2, Delhi dated 16.04.2024 for AY 2020-21 arising out of intimation order passed u/s. 143(1) of the Income Tax Act, 1961 by DCIT, CPC …
Nightingale Finvest Private Limited Vs ITO, Ward-12(4), Kolkata
This is an appeal filed by Nightingale Finvest Private Limited against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal pertains to the Assessment Year 2017-18. The appella…
DCIT, Circle-5(1), Kolkata vs. Bandhan Bank Ltd., Kolkata
The assessee, Bandhan Bank Ltd., claimed a deduction of Rs. 11,42,62,243/- towards the cost of Employees Stock Option (ESOP). The assessee treated the difference in cost between the ESOP and the fair market value of shares as a perquisite u…
Ripan Halder vs. Income Tax Officer
The case involves Ripan Halder, who filed an appeal against an order passed by the Commissioner of Income Tax (Appeals) under section 250 of the Income Tax Act, 1961. The Assessing Officer (AO) had noticed a significant difference between t…
Hooghly Dock & Port Engineers Limited vs. DCIT, Circle(1), Kolkata
This appeal arises from an order passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee, Hooghly Dock & Port Engineers Limited, f…
Sunita Gupta vs. Assistant Commissioner of Income Tax
The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
Nawal Kishore Banka Vs ITO, Ward-32(4), Kolkata
This is an appeal filed by the assessee, Nawal Kishore Banka, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 25.06.2024 under section 250 of the Income Tax Act, 19…
Kamal Forgings Pvt. Ltd. Vs ITO, Ward-3(1), Kolkata.
This is an appeal filed by the assessee, Kamal Forgings Pvt. Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed on 26.06.2024 under section 250 of the Income Tax Act, 1961…
The Empire Jute Co. Ltd. Vs. ITO, Ward-1(2), Kolkata.
This is an appeal filed by The Empire Jute Co. Ltd. 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 the Assessment Ye…
New Bharat Paints vs. Commissioner of Income Tax (Appeals)
The assessee, New Bharat Paints, did not file its return of income for Assessment Year 2010-11. Consequently, the Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961 on 31.03.2017. During the assessment proc…
Meera Sonthalia vs. ACIT, Circle-3(1), Asansol
The case pertains to the assessment year 2014-15 where the assessee, Meera Sonthalia, sold an immovable property for Rs. 29,40,000. The assessee submitted a valuation report determining the fair market value and computed a loss of Rs. 2,80,…
ABJ Industries Pvt. Ltd. vs ITO, Ward-4(1), Kolkata
This is an appeal filed by ABJ Industries Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals)-13, Kolkata dated 03.01.2018 passed under section 250 of the Income Tax Act, 1961 for Assessment Year 2012-13. None appear…
Assistant Commissioner of Income Tax vs. Emas Expressway Private Limited
The assessee, Emas Expressway Private Limited, filed a return of income on 30.10.2005 showing a loss of Rs. 1,46,56,371/-. The return was processed on 27.10.2006, accepting the returned income. The case was selected for scrutiny and the ass…
West Bengal Co-Operative Milk Producers Federation Ltd vs. ITO, Ward-50(1), Kolkata
The assessee, West Bengal Co-Operative Milk Producers Federation Ltd, e-filed its return of income for the assessment year 2018-19 declaring a total income of Rs. 77,63,28,710/-. The case was selected for scrutiny under CASS. Notices under …
Tug Indofin Pvt. Ltd. vs. DCIT, Circle-8(2), Kolkata
The assessee, Tug Indofin Pvt. Ltd., is engaged in the business of a Non-Banking Finance Company. It filed its return of income declaring a total income of Rs.(-)240910 for the assessment year 2017-18. The case was selected for Complete Scr…
Tonmoy Sadhukhan vs. ITO, Ward-25(1), Kolkata
The assessee, Tonmoy Sadhukhan, filed a return of income for the assessment year 2017-18 showing a total income of Rs.9,20,820/-. The return was selected for scrutiny, and notices under sections 143(2) & 142(1) of the Income-tax Act, 1961 w…
Suvodeep Pyne vs. ITO, Ward-63(1), Kolkata
The assessee, Suvodeep Pyne, filed his return of income for the FY-2017-18, relevant to the A.Y- 2018-19 on 29.08.2018, disclosing a gross total income of Rs. 68,85,998/- and claimed a deduction of Rs.7,455/-. He received salary income from…
Sushil Kumar Ganeriwala vs. ITO, Ward 37(1), Kolkata
The present appeal filed by the assessee, Sushil Kumar Ganeriwala, arises from an order dated 07.01.2025 passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (…
Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…