Browse Tax Judgements
Showing 1–20 of 31 judgements · Browse by section & bench
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Boogie Woogie Computer Centre
The assessee, Boogie Woogie Computer Center, did not furnish the return of income for the assessment year 2017-18. During the demonetization period, the assessee deposited cash amounting to Rs.22,61,330/- in the State Bank of India, Mihijam…
C.L. Agarwal Charitable Trust
The present appeal is directed at the instance of the assessee, C.L. Agarwal Charitable Trust, against the order of the ld. Addl./JCIT(Appeals), Aurangabad dated 15th February, 2024 passed for Assessment Year 2014-15. The Trustee of the ass…
Tongani Tea Company Limited
The assessee, Tongani Tea Company Limited, filed its return of income for the assessment year 2017-18 declaring a total income of Rs.58,800/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issued. The…
Yamini Arjan Bharwani vs. Income Tax Officer
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 02.01.2025, passed by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) made two…
Suresh Kumar Agarwal
The assessee, Suresh Kumar Agarwal, deposited substantial cash in bank accounts during the demonetization period (9th November, 2016 to 30th December, 2016) but did not file his income tax return for the assessment year 2017-18. He deposite…
SK. Rezzak vs. Income Tax Officer
The assessee, SK. Rezzak, is engaged in running a cable network and cloth business. He e-filed the return of income declaring a total income of Rs. 7,02,220/-. The case was selected for scrutiny, and a notice under sections 143(2) and 142(1…
Shresth Dealers Pvt. Ltd. vs. DCIT, CC-4(1), Kolkata
The assessee, Shresth Dealers Pvt. Ltd., filed a return of income on 23.07.2014 declaring a total income of Rs. 137,540/-. The case was selected for scrutiny, and an assessment order was framed on 26.07.2016 at a total income of Rs. 2,06,64…
Rajesh Agarwal vs. Income Tax Officer
The assessee, Rajesh Agarwal, filed his return of income for the assessment year 2015-16 declaring a total income of ₹10,20,410/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny…
Nir Ideal Home For Mentally Retarded And Associated Disability
The appellant-assessee, Nir Ideal Home For Mentally Retarded And Associated Disability, is a Registered Society under the West Bengal Society Registration Act, 1961, formed on 09.12.2002. It filed its return of income for AY 2022-23 declari…
M/s. Safal Commodeal Private Limited
The assessee-Company, Safal Commodeal Private Limited, filed its return of income electronically on 31.03.2017 declaring total income of Rs.1,22,880/- for the assessment year 2016-17. A notice under section 148 of the Income Tax Act, 1961 w…
Littlesky Dealtrade Pvt. Ltd. vs. ITO, Ward 9(3), Kolkata
The case involves an appeal by Littlesky Dealtrade Pvt. Ltd. against an order passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.07.2021. The Assessing Officer (AO) had made sever…
Gopa Ghosh Chanda
The assessee, Gopa Ghosh Chanda, was the Director of UVSL Trade-X Limited, a company previously engaged in share/commodities trading. The company was active several years ago but is currently non-existent. During the Financial Year 2013-14,…
Vikas Nahata
The case involves information received by the DDIT(Inv.), Unit-3(2), Kolkata on 26.02.2018, indicating that a large number of persons had engaged in bogus long-term capital gain/short-term capital loss transactions through share transaction…
Tirupati Timbers & Packaging Pvt. Limited
The appellant, Tirupati Timbers & Packaging Pvt. Limited, a Private Limited Company, filed its return of income electronically on 07.09.2011 declaring a total income of Rs.7,30,962/-. Information was received from the ADIT(Inv.), Unit-6, Ko…
Sri Hari Prasad Agarwal Vs ITO Ward-46(1), Kolkata
The assessee, Sri Hari Prasad Agarwal, filed his Return of Income for the Assessment Year 2015-16 declaring a Total Income of Rs 4,29,970. During the Financial Year 2014-15, the assessee sold quoted shares through Recognized Stock Exchanges…
Rajnee Dong Vs. Income Tax Officer
The assessee's case was reopened for the assessment year 2014-15 by issuing a notice under section 148 of the Income-tax Act, 1961. The assessee filed her return of income in response. Subsequently, notices under sections 142(1) and 143(2) …
Mohd. Sami Alam vs. Income Tax Officer
Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
Jayanta Ghosh Vs ITO Ward-49 (1), Kolkata
The present appeal is directed at the instance of assessee, Jayanta Ghosh, against the order of the ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 27.06.2025 passed for Assessment Year 2017-20…
Bijay Kumar Burnwal vs. Income Tax Officer
The case involves Bijay Kumar Burnwal, who faced an ex-parte assessment order passed by the Assessing Officer (AO) under Section 250 of the Income Tax Act, 1961. The AO made additions under Section 50C (Rs. 13,83,232/-) and Section 56(2)(vi…
Tapas Kundu
The assessee, Tapas Kundu, an individual, filed his return of income for Assessment Year 2017-2018 disclosing a total income of Rs.9,50,070/-. His return was processed under section 143(1) of the Income Tax Act, 1961 and selected for limite…