Browse Tax Judgements
Showing 1–11 of 11 judgements · Browse by section & bench
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Avadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur
The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by …
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…
Sanjay De
The assessee, Sanjay De, an individual engaged in promoting and development business, filed his return of income for the assessment year 2017-18 declaring a total income of Rs.21,51,710/-. The assessing officer issued notices under sections…
Riteshh Agarwal vs. ITO, NFAC, Delhi
The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
Partha Roy vs. ITO, Ward-50(2), Kolkata
The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
Dipak Agarwalla HUF vs. The Income Tax Officer
The assessee, Dipak Agarwalla HUF, did not file its return of income for the assessment year 2019-2020. The Assessing Officer noticed cash withdrawals of ₹2,84,38,000 from a current account maintained with Axis Bank during the financial yea…
Niraj Kajaria vs Income Tax Officer
The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, bu…
Kalna Regulated Market Committee vs. ITO, Ward-1(1), Burdwan
The assessee, Kalna Regulated Market Committee, did not file a return of income for the assessment year 2018-19. The case was reopened under section 147 based on information that the assessee had deposited cash amounting to Rs. 2,09,88,370/…
Bimal Barai Vs ITO, Ward-1(2), Siliguri
The assessee, Bimal Barai, filed her return of income declaring a total income of ₹3,41,740 for the assessment year 2018-2019. The case was selected for scrutiny due to a mismatch between the value of the property disclosed in the ITR and t…
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…
M/s. Taranga Vyapar Pvt. Ltd.
The assessee, M/s. Taranga Vyapar Pvt. Ltd., a Private Limited Company, filed its return of income on 20.05.2019. The assessment for A.Y. 2012-13 was made under section 144/147 of the Act adding Rs.25,00,000/- as unexplained cash credit. Th…