Browse Tax Judgements
Showing 121–140 of 472 judgements · Browse by section & bench
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Sudesh Chander Talwar vs. DCIT, Circle-29, Kolkata
The assessee, Sudesh Chander Talwar, filed an appeal against the order dated 25.04.2025 passed by the Ld. Commissioner of Income Tax (Appeals), Addl./JCIT(A), Gwalior, which confirmed the disallowance of Rs. 64,80,050/- made by the AO. This…
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA
This appeal was filed by Sreema Associates Pvt. Ltd against the order dated 28.08.2025 of the NFAC, Delhi (hereinafter referred to as the 'CIT(A)') passed under section 250 of the Income-tax Act, 1961 for the assessment year 2020-21. The or…
Sheela Ladhania Vs ITO Ward-49(2), Kolkata
This is an appeal filed by Sheela Ladhania against the order dated 25.10.2023 passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2017-2018. The appeal was filed belatedly by 513 days, and the ass…
Satya Subhas Ghoshal vs. ITO, Ward-28(2), Presently Ward-30(1), Kolkata
The assessee, Satya Subhas Ghoshal, filed his return of income showing a total income of Rs.3,39,860/-. The case was selected for scrutiny, and the Assessing Officer issued notices under sections 143(2) and 142(1) of the Income-tax Act, 196…
Sanjay Kumar Khemka vs. DCIT, CC-3(4), Kolkata
In the case of the assessee, a search & seizure operation was carried out in the residential/registered office/business premises of 'Private Coaching & Educational Institutions Group' on 06.11.2019. The assessee belonged to this group. Sinc…
S D Rai Prayas Educational Trust vs. Assessment Unit Ward-50(1), Kolkata
The assessee trust, S D Rai Prayas Educational Trust, e-filed its return of income for the assessment year 2020-21 declaring total income of Rs. Nil. The case was selected for scrutiny under CASS because the trust had paid salary and rent t…
Roshan Agarwal vs. DCIT, Central Circle 3(2), Gangtok
The assessee, Roshan Agarwal, an individual residing in Sikkim, filed returns of income declaring total income as 'Nil' and claimed exemption of income of Rs. 3,14,25,287/- under section 10(26AAA) of the Income Tax Act, 1961. The case was s…
Rita Das Vs ACIT, CC-23 (1), Hooghly
These two appeals are filed by the assessee, Rita Das, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, both dated 27.10.2023 & 11.12.2023 for the assessment year 2011-2012. ITA No.1388/Kol/2024 is the qua…
Rising Fashion Traders Private Limited vs. Income Tax Officer
The present appeal filed by the assessee, Rising Fashion Traders Private Limited, arises from an order dated 03.07.2025 passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Facel…
Renu Bothra Vs DCIT, Circle-46, Kolkata
This appeal was filed by the assessee, Renu Bothra, against the order dated 11.09.2025 passed by the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee had purchased property for a cons…
Ravi Kumar Prasad Vs ITO, Ward-48(2), Kolkata
The assessee, Ravi Kumar Prasad, purchased 2,00,000 shares of M/s Panchshul Marketing Ltd. offline on 11/06/2012 for Rs.2,00,000/-. Subsequently, M/s Panchshul Marketing Ltd. amalgamated with M/s Kailash Auto Finance Ltd. by the order of th…
R Rampuria Consultants Pvt. Ltd. vs. DCIT, Circle-5(1), Kolkata
The assessee, R Rampuria Consultants Pvt. Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 690. The case was selected for scrutiny through CASS, and a notice under section 143(2) of the Income…
R A Realtors Pvt. Ltd. vs. ITO, Ward-13(1), Kolkata
The assessee, R A Realtors Pvt. Ltd., filed its return of income declaring total income as Nil for the assessment year 2012-13. The case was selected for scrutiny under CASS. During the assessment proceedings, the Assessing Officer noticed …
Paresh Ajmera vs. ITO, Ward-33(2), Kolkata
The assessee, Paresh Ajmera, filed an appeal against the order of the Addl/JCIT(A), Ranchi, which dismissed his appeal for TDS credit. The assessee claimed a TDS credit of Rs. 3,32,404, but only Rs. 52,404 was allowed. The CIT(A) dismissed …
New Saha Dyers And Processors Vs. DCIT, Circle 46(1)
The assessee, New Saha Dyers And Processors, is in the business of clothing, apparels, dying, and retail sale. During the demonetization period, the assessee deposited ₹1,43,54,500/- in demonetized currency. The Assessing Officer (AO) assum…
M/s Truthful Vintrade Pvt. Ltd. vs. ITO, Ward-12(2), Kolkata
This appeal was filed by M/s Truthful Vintrade Pvt. Ltd. against the order dated 30.06.2025 of the CIT(A)-21, Kolkata, passed under section 250 of the Income-tax Act, 1961 for the assessment year 2012–13. The learned Authorized Representati…
M/s Jagmag Mercantiles Private Limited Vs. ITO, Ward 12(1)
The assessee, M/s Jagmag Mercantiles Private Limited, filed its return of income on 17.10.2013 declaring nil income. The assessment was framed under section 143(3) on 30.09.2015. The case was reopened under section 147 of the Act by issuing…
Manju Tiwari vs. ITO, Ward-1(1), Siliguri
The assessee, Manju Tiwari, an individual lady from a rural background, earns her livelihood through a modest business. She filed an Income Tax Return declaring a total income of Rs. 4,16,230/-. The Assessing Officer completed the assessmen…
Jalpaiguri Zilla Regulated Marketing Committee vs. ITO, Jalpaiguri
The assessee, Jalpaiguri Zilla Regulated Marketing Committee, did not file its income returns for the assessment year 2015-16. The Assessing Officer received information about huge cash deposits of Rs. 1,91,12,639 made by the assessee but n…
Income Tax Appellate Tribunal (ITAT) Appeal
This appeal was filed by the revenue against the order dated 10.06.2024 of the National Faceless Appeal Centre [‘CIT(A)’] under Section 250 of the Income-tax Act, 1961 for the assessment year 2020-21. The appeal was filed with a delay of 36…