Browse Tax Judgements
Showing 1–20 of 27 judgements · Browse by section & bench
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Maharajapur Samabay Krishi Unnayan Samity Ltd. vs ADIT, CPC, Bengaluru
This is an appeal filed by Maharajapur Samabay Krishi Unnayan Samity Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), Addl/JCIT(A)-3, Bengaluru, passed on 11.01.2024 under section 250 of the Income Tax Act, 1961 for A…
AT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
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 …
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 …
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…
Tata Consumer Products Limited vs. Assistant Commissioner of Income Tax
This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account…
Mukul Banerjee
This is an appeal filed by the assessee, Mukul Banerjee, against the order of the ld. Commissioner of Income Tax (Appeals)-6, Kolkata in Appeal No. 150/CIT(A)-6/Kol/2015-16 dated 22nd March, 2018 for the assessment year 2011-12. The appeal …
Debasish Banerjee vs. ITO, Ward-44(1), Kolkata
The assessee, Debasish Banerjee, filed his return of income declaring a total income of Rs.2,40,660/- for the assessment year 2018-19. The case was selected for limited scrutiny regarding the sale consideration reported in the capital gain …
Test Jewellery Pvt. Limited
The present appeal is directed at the instance of the assessee, Test Jewellery Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai dated 16.02.2024 passed for Assessment Year 2012-2013. Th…
R S Ispat Limited vs. DCIT, Circle 12(1), Kolkata
The assessee, R S Ispat Limited, filed its return of income for AY 2012-13 on 26.09.2012, which was later revised on 08.08.2013. The case was selected for scrutiny and the assessment was completed with a disallowance of certain purchases. T…
M/s Muse Advertising And Media Private Limited vs. The Income Tax Officer, Ward-10(3), Kolkata
The assessee, M/s Muse Advertising And Media Private Limited, filed a return of income for the assessment year 2011-12 declaring a total income of Rs.3,750/-. The case was originally assessed under section 143(3) of the Income Tax Act, 1961…
Gopal Krishan Maharwal
The present appeal is directed at the instance of assessee Gopal Krishan Maharwal against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025 passed for Assessment Year 2012-…
Goodhope Tie-Up Pvt. Ltd. vs. ITO, Ward-1(1), Kolkata
The assessee, Goodhope Tie-Up Pvt. Ltd., filed a return of income declaring total income of Rs. Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny, and an assessm…
M/s Thirani Securities Private Limited vs. Income Tax Officer
The case involves M/s Thirani Securities Private Limited, which had its assessment framed under section 143(3) of the Income Tax Act, 1961, on 25.03.2015. The assessment was subsequently reopened under section 147 of the Act on 27.03.2019 a…
Laxmi Gupta vs. ITO Ward 3(2), Darjeeling
The assessee, Laxmi Gupta, filed her return of income on 25.09.2016 declaring a total income of Rs. 2,79,500/-. The case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 12.07.2021. The reo…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
DCIT, Circle-13(2), Kolkata vs. Padma Logistic And Khanij Pvt. Ltd.
The assessee company, Padma Logistic And Khanij Pvt. Ltd., filed its return declaring a total income of Rs.7,18,83,570/- on 24/09/2009 electronically. The return was processed under section 143(1) and the case was selected for a regular ass…
Avishkar Nirman Private Ltd Vs ITO Ward-13(1), Kolkata
This is an appeal filed by Avishkar Nirman Private Ltd against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.09.2025 for the assessment year 2013-2014. The original assessment under section 143(3) of t…
Ashok Prasad Gupta
The assessee, Ashok Prasad Gupta, is an individual who runs a country liquor business. He filed his return of income on 04.01.2017 showing income of Rs.3,97,510/-. The case was selected for limited scrutiny assessment under section 143(3) d…
M/s Merino Industries Ltd vs DCIT, Circle-12(1), Kolkata
M/s Merino Industries Ltd, a private limited company, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.36,06,90,830/-. The company had received a loan of Rs.39,34,10,000/- from its subsidiary, M/s Me…