Browse Tax Judgements
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ITA No.2599/KOL/2025
The assessee company, Perfect Wahers & Fasteners (P) Ltd., is engaged in the business of manufacturing and exporting industrial fasteners. The assessee filed its return of income on 30.09.2015 declaring a total income of Rs.1,34,100/-. The …
ITA No. 688/KOL/2025 & CO No. 51/KOL/2025
A search action under section 132 of the Income-tax Act, 1961 was conducted on the 'Uniglobal Group' of cases on 09.09.2015. Unicorn Land Developers Pvt. Ltd., being a group company, was also covered under the said search. Notice under sect…
Happy Homes & Houses Pvt. Ltd. vs. ITO, Ward 9(2)
The assessee, Happy Homes & Houses Pvt. Ltd., raised share capital from 8 share subscribers by issuing 30,000 equity shares of face value of ₹10 at a premium of ₹490, thus receiving ₹1,50,00,000/- as share capital/share premium. The assesse…
Gunmala Devi Jain vs. DCIT, Circle-29, Kolkata
The assessee, Gunmala Devi Jain, filed her return of income for the assessment year 2015-16 declaring a total income of Rs. 23,35,690/-. The case was selected for limited scrutiny under CASS, and the assessment was completed under section 1…
Gopal Banik vs. PCIT (Central)-2, Kolkata
The assessee, Gopal Banik, filed a return of income declaring total income at Rs.1,97,26,260/-. A search operation under section 132 of the Income-tax Act, 1961 was conducted on the assessee on 23.04.2019, resulting in a cash seizure of Rs.…
Goodwill Tracon Pvt. Ltd. vs. ITO, Ward -11(1), Kolkata
The assessee, Goodwill Tracon Pvt. Ltd., filed its original return of income for the assessment year 2012-13 declaring a total income of Rs.8,590/-. The return was selected for scrutiny, and notices under sections 143(2) and 142(1) of the I…
Exotica Enclave Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata
The assessee, Exotica Enclave Pvt. Ltd., a private limited company promoted by the Goel family and engaged in real estate, filed its return of income for the assessment year 2012-13 declaring a total income of Rs.68,130/-. The case was sele…
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
DCIT, Circle-5(1), Kolkata vs. M/s Snowfall Commotrade Pvt. Ltd.
The assessee, M/s Snowfall Commotrade Pvt. Ltd., a Private Limited Company, filed its income tax return declaring a total income of Rs.96,81,450/-. The return was selected for 'Limited Scrutiny', and the Assessing Officer assessed the total…
DCIT, CC-2(2), Kolkata vs. M/s Spml Infra Limited
This is a batch of two appeals filed by the Revenue arising from orders dated 11.04.2025 and 26.05.2025 passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals)-Kolkata-26. Both appeals relate…
DCIT, CC-1(4), Kolkata vs. Jupiter International Limited
The assessee company, Jupiter International Limited, was established on 08.09.1978 and is engaged in the trading of computer peripherals and parts and manufacturing of CDR and DVDR. The company filed its original return of income for the as…
DCIT CC-1(4) Kolkata Vs Dinesh Agarwal
This appeal was filed by the revenue against the order dated 29.08.2025 passed by the ld. CIT(A), Kolkata for the assessment year 2022-2023. The appeal filed by the revenue was delayed by 08 days. The department filed a condonation petition…
Brinda Daga Vs DCIT, Circle-4(1), Kolkata
This is an appeal filed by the assessee, Brinda Daga, against the order dated 25.07.2025, passed by the ld.CIT(A), Kolkata for the assessment year 2020-2021. The assessee's representative argued that the notice issued under section 143(2) o…
Bengal Distribution House vs. ITO, Ward-3(1), Malda
The present appeal has been preferred by the assessee, Bengal Distribution House, for the assessment year 2017-18 against the order dated 31.07.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed under s…
AVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
APE Power Pvt. Ltd. Vs. DCIT, Circle-7(1)
The assessee, APE Power Pvt. Ltd., filed its return of income on 29.09.2015, declaring a total income of ₹49,24,210. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS), and a notice under section 143(2) of …
Anupam Guha vs. ITO, Ward-25(1), Kolkata
The assessee, Anupam Guha, filed a Return of Income declaring income of Rs.17,33,480/- for Assessment Year 2020-21. The case was selected for scrutiny under 'CASS' by issue of notice u/s 143(2) of the Income-tax Act, 1961. The Assessing Off…
ACIT, Circle-5(1), Kolkata vs. Emami Realty Ltd.
The assessee, Emami Realty Ltd., a publicly listed company engaged in real estate development, entered into a Joint Development Agreement with Oriental Sales Agencies (India) Pvt Ltd (OSAIPL) for a real estate project titled ‘Emami City’ in…
West Bengal Electronics Industry Development Corporation Limited vs Commissioner of Income Tax (Appeals)
The assessee, West Bengal Electronics Industry Development Corporation Limited, a Government Company and nodal agency for IT development in West Bengal, filed its return of income for the assessment year 2012-13 declaring a total income of …
Subodh Adhikary vs. ITO Ward 51(1), Kolkata
The case pertains to the appeal filed by Subodh Adhikary against the order dated 05.10.2021 passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee filed a condonation petition due…