Browse Tax Judgements
Showing 1–20 of 39 judgements · Browse by section & bench
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Vishnu Purohit Vs. ITO, Ward-61(1), Kolkata
The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
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 …
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 …
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
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…
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…
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 …
Reachasia vs. DCIT/ACIT, Circle-29, Kolkata
The assessee, Reachasia, filed a return of income on 30.09.2012 declaring a total income of Rs.20,52,420/-. The case was selected for scrutiny, and the assessment was framed under section 143(3) of the Income Tax Act, 1961, on 28.03.2014, a…
M/s Gyanchand Poddar HUF vs. ITO Ward 43(1), Kolkata
This appeal arises from an order dated 20.05.2025, passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) levied a pena…
Susanta Mallick vs. DCIT, Circle 11(1), Kolkata
The assessee, Susanta Mallick, filed a return declaring total income of Rs. 18.31 lakhs for the assessment year 2015-2016 and claimed exemption under section 10(38) on long-term capital gains (LTCG) amounting to Rs. 68.64 lakhs. Upon enquir…
Sandhya Saha
The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.…
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 …
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 …
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…
Trustees UCO Bank Employees Provident Fund vs. The Income Tax Officer, Ward-50(1), Kolkata
The assessee, Trustees UCO Bank Employees Provident Fund, is a trust managing and maintaining provident fund contributions of employees. The Assessing Officer reopened the assessment under Section 147 of the Income-tax Act, 1961 and framed …
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…
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…
Madina Rice Mill Private Limited Vs. ACIT, Central Circle 4(4)
The assessee, Madina Rice Mill Private Limited, filed its return of income on 30.09.2013 declaring a total income of ₹1,45,910/-. The return was processed under section 143(1) of the Income Tax Act, 1961 on 24.04.2014. A survey under sectio…