Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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Manzar Hossain Khan Vs. ACIT, Circle-25, Kolkata
The assessee, Manzar Hossain Khan, filed his return of income for AY 2015-16 declaring a total income of Rs. 22,65,490/-. His case was selected for limited scrutiny due to a substantial increase in capital compared to the previous year. The…
Lime Fresh Properties Pvt. Ltd. vs. I.T.O., Ward - 3(1)
The assessee, Lime Fresh Properties Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹2,62,465/-. The case was selected for scrutiny, and various notices and questionnaires were issued by the Assessing Office…
DCIT, Central Circle-4(4), Kolkata Vs. Vikas Kumar Agrawal
The assessee, Vikas Kumar Agrawal, filed his return of income for the Assessment Year 2017-18 declaring a total income of Rs. 9,54,420/-. The assessment was reopened following the Supreme Court's decision in Union of India & Ors. Vs. Asish …
Pushpmala Distributors Pvt. Ltd. Vs. ITO, Ward-9(3), Kolkata
The case involves Pushpmala Distributors Pvt. Ltd. for the Assessment Year 2012-13. The assessee filed a return of income declaring a total income of Rs. 5,400/-. The case was selected for scrutiny, and notices under section 143(2) were iss…
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…
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…
Manorama Patwa vs. ITO, Ward-47(1), Kolkata
The assessee, Manorama Patwa, filed a return of income declaring a total income of Rs.23,34,930/- for the assessment year 2015-16. A notice under section 148 of the Income Tax Act was issued on 01.04.2021, and the Assessing Officer complete…
DCIT, Central Circle (4) Vs. Jupiter International Limited
This is an appeal preferred by the Revenue against the order of the Commissioner of Income-tax (Appeals), Kolkata-20 dated 29.10.2024 for the Assessment Year 2009-10. A search action was conducted on 24.03.2015 on the Jupiter Group. Order u…
DCIT, CC-2(1), Kolkata vs. Frankdeal Tradcom Pvt. Ltd. and Amanat Trade Comm Pvt. Ltd.
The assessee, Frankdeal Tradcom Pvt. Ltd., filed its Return of Income for the Assessment Year 2010-11 disclosing a total income of Rs.2,167/-. A search and seizure operation was conducted at the office premises of the assessee on 04.02.2020…
Sushila Devi Choudhury
The appellant-assessee, Sushila Devi Choudhury, filed her return of income electronically on 20.07.2013 declaring a total income of Rs.7,81,880/-. The return was processed under section 143(1) of the Income Tax Act on 20.11.2014 without any…
Caravan Corporate Management Pvt. Ltd. vs. Income Tax Officer-6(1), Kolkata
The assessee, Caravan Corporate Management Pvt. Ltd., filed a return of income declaring total income at nil for the assessment year 2012-13. The case was selected for scrutiny, and notices were issued, but the assessee did not comply. The …
Anirudh Khemka Vs. ITO, Ward 30(7)
The assessee, Anirudh Khemka, filed his return of income for AY 2017-18 declaring a total income of ₹11,64,510/-. His case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS). The Assessing Officer (AO) issued notice…
M/s Akshara Abasan Pvt. Ltd. vs. ITO, Ward-2(1), Kolkata
The assessee, M/s Akshara Abasan Pvt. Ltd., is engaged in the business of real estate. For the Assessment Year 2012-13, the assessee filed a return of income declaring a total income of Rs.1,55,964/-. The case was selected for scrutiny, and…
Lumino Industries Limited Vs. DCIT, CC 2(3)
The assessee, Lumino Industries Limited, filed its return of income on 16.01.2021, declaring a total income of ₹128,90,00,980/-. The assessment was framed under section 143(3) on 30.09.2022, assessing the total income at ₹1,30,24,65,800/-. …
Dipankar Dutta
The assessee, Dipankar Dutta, an individual, filed his return of income for the assessment year 2016-17 disclosing a total income of Rs.2,64,390/-. The Department issued a summon under section 131 of the Act to investigate the nature of bus…
DCIT, Central Circle-4(3), Kolkata vs Gaurang Alloys and Iron Ltd.
A search and seizure operation was conducted on 'Agarwal Group of cases' on 25.09.2020, which included Gaurang Alloys and Iron Ltd. The assessee filed its return of income declaring a total loss, but during the assessment proceeding, it was…
DCIT, Central Circle-4(3), Kolkata vs. Raja Shelters Pvt. Ltd
The case involves a search and seizure operation conducted on Raja Shelters Pvt. Ltd by the Directorate of Income Tax (Investigation), UP & Uttarakhand on 18.12.2021. The assessee filed its return of income declaring a current year loss, wh…
ACIT, Circle-7(1), Kolkata vs. Ugraya Foods And Feeds Pvt. Ltd
The assessee, Ugraya Foods And Feeds Pvt. Ltd, filed its return of income for the assessment year 2020-21 declaring a total income of Rs.23,48,56,350/-. The case was selected for scrutiny under CASS due to substantial unexplained loans rece…
Income Tax Officer, Ward 7(1) Vs. Tirumala Relcon Private Limited
The assessee, Tirumala Relcon Private Limited, filed its return of income on 30.09.2012, disclosing a loss of ₹3,92,370/-. The case was selected for scrutiny, and the Assessing Officer (AO) issued statutory notices and questionnaires. The a…
Income Tax Officer, Ward -7(1) Vs. RJC Developers Pvt. Ltd.
The assessee, RJC Developers Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹28,174. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The assessee issued 16,400 equity…