Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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Satya Subhas Ghoshal vs. ITO, Ward-28(2), Presently Ward-30(1), Kolkata
The assessee, Satya Subhas Ghoshal, filed his return of income showing a total income of Rs.3,39,860/-. The case was selected for scrutiny, and the Assessing Officer issued notices under sections 143(2) and 142(1) of the Income-tax Act, 196…
Jalpaiguri Zilla Regulated Marketing Committee vs. ITO, Jalpaiguri
The assessee, Jalpaiguri Zilla Regulated Marketing Committee, did not file its income returns for the assessment year 2015-16. The Assessing Officer received information about huge cash deposits of Rs. 1,91,12,639 made by the assessee but n…
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…
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…
Bimla Devi Gupta vs. ITO, Ward-37(1), Kolkata
The assessee, Bimla Devi Gupta, filed a return of income declaring a total income of Rs.2,132,710/-. The Assessing Officer conducted an assessment under Section 147 read with Section 144B of the Income-tax Act, 1961, and made an addition of…
Aashirwad Vincom Pvt. Ltd vs. ITO, Ward-9(1), Kolkata
The assessee, Aashirwad Vincom Pvt. Ltd, filed a return of income for the assessment year 2012-13 declaring a total loss of Rs.5,11,731/-. The case was selected for scrutiny due to large interest expenses relatable to exempt investment unde…
Topwell Agency (P) Ltd. vs. ACIT, Cen. Circle-3(1), Kolkata
The assessee, Topwell Agency (P) Ltd., filed its return of income for the assessment year 2012-13 under section 139 of the Income-tax Act, 1961. The assessment was completed under section 147 read with section 143(3) of the Act, determining…
Kiran Agarwal vs. ITO, Ward -28(4), Kolkata
The assessee, Kiran Agarwal, filed its original return of income for the assessment year 2015-16 on 28.08.2015 declaring a total income of Rs.5,66,650/-. The case was selected for scrutiny as per CASS. During the relevant assessment year, t…
ITA No.1566/KOL/2025
The assessee, Kish Engineering Pvt. Ltd., filed a return of income on 31.10.2015 declaring a total loss of ₹3,77,85,008/-. The case was selected for scrutiny, and statutory notices along with a questionnaire were issued and replied to by th…
DCIT, Circle-3(2), Kolkata vs. Sincere Commodities And Derivatives Markets Pvt. Ltd
The assessee, Sincere Commodities And Derivatives Markets Pvt. Ltd, filed its original return of income for assessment year 2013-14 declaring a total income of Rs. 2,62,140/-. Following a search and seizure operation conducted in the case o…
Deepmala Vyapaar Pvt. Ltd vs. ITO, Ward-6(1), Kolkata
The case involves Deepmala Vyapaar Pvt. Ltd, which filed its return of income for the assessment year 2012-13 declaring a total income of Rs.42,222/-. The case was selected for scrutiny through CASS due to the issuance of shares by the asse…
DCIT, Circle-1(1), Kolkata vs. Arthur Turnkey Projects Ltd.
The assessee, Arthur Turnkey Projects Ltd., filed its return of income for the assessment year 2017-18 declaring total income as Rs. Nil and book profit under section 115JB of Rs. 6,16,244/-. The return was selected for scrutiny, and the As…
DCIT, Central Circle-4(3), Kolkata vs. Cornerstone Developers Pvt. Ltd.
The assessee, Cornerstone Developers Pvt. Ltd., underwent a search and seizure operation under section 132(1) of the Income-tax Act, 1961 on 18.12.2021. The case was centralized to the Central Circle 4(3), Kolkata. The assessee filed its or…
Tirupati Marbles vs. ITO, Ward-44(2), Kolkata
The assessee, Tirupati Marbles, filed a return of income on 30.09.2010 claiming a total income of Rs.2,89,213/- and a refund of Rs.20,633/- on advance payments of Rs.1.10,000/-. The case was reopened by issuing a notice under section 148 of…
Prominent Tradelink Pvt. Ltd. vs. ITO, Ward-15(2), Kolkata
The assessee, Prominent Tradelink Pvt. Ltd., filed its original return of income on 12.12.2012 claiming a total income of Rs. 13,230/-. The case was taken up for scrutiny, and the Assessing Officer observed that the assessee had taken an un…
DCIT, Central Circle-4(3), Kolkata vs. Raja Shelters Pvt. Ltd
The assessee, Raja Shelters Pvt. Ltd, filed its income tax return for the assessment year 2012-13 declaring an income of Rs. 3,417/-. The case was selected for scrutiny under Section 143(3) of the Income-tax Act, 1961. A search and seizure …
DCIT, Central Circle -1(1), Kolkata vs. Bentec India Ltd
The assessee company, Bentec India Ltd, is engaged in the manufacture, trading, and maintenance of Energy Meters and other electrical accessories. The original assessment under section 143(3) of the Income-tax Act, 1961, was completed on 30…
Beekay Vanijya Pvt. Ltd. vs. DCIT, Circle -7(1), Kolkata
The assessee, Beekay Vanijya Pvt. Ltd., filed a return of income for the assessment year 2014-2015 declaring an income of Rs.88,37,270/-. However, the Assessing Officer assessed the income to Rs.4,55,31,490/- by making certain additions and…