Browse Tax Judgements
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Dinesh Joshi vs. DCIT, Circle-3(2), Gangtok
ITA No.1841/Kol/2025Income Tax Appellate Tribunal, 'A' Bench, Kolkata28 Oct 2025
The assessee, Dinesh Joshi, a resident of Sikkim holding a Sikkim Subject Certificate, is not liable to pay income tax as per law. He did not file a return of income for the assessment year 2019-20. The Assessing Officer found that the asse…
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Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata
ITA No.1804/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata2 Dec 2025
The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax …
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