Browse Tax Judgements
Showing 1–14 of 14 judgements · Browse by section & bench
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Manjinder Kaur Chaniana vs Assessment Unit
The assessee, Manjinder Kaur Chaniana, was a non-filer for the assessment year 2016-17. Substantial cash deposits and contract receipts were found in her bank accounts. Consequently, a notice under section 148 was issued by the Assessing Of…
Bholenath Foods Limited Vs. Income Tax Officer
The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
Mission Table Tennis Development Trust vs. CIT (Exemption), Kolkata
The assessee, Mission Table Tennis Development Trust, filed an application in Form 10AB for registration under section 80G of the Income Tax Act, 1961. The CIT(Exemption) rejected the application due to non-compliance by the assessee. Dissa…
Anupam Guha vs. ITO, Ward-25(1), Kolkata
The assessee, Anupam Guha, filed a Return of Income declaring income of Rs.17,33,480/- for Assessment Year 2020-21. The case was selected for scrutiny under 'CASS' by issue of notice u/s 143(2) of the Income-tax Act, 1961. The Assessing Off…
Shiva Ramprasad Nirmal Vs. Office of the Income Tax Officer Ward 2(1)
The case involves Shiva Ramprasad Nirmal, who declared a total income of Rs.5,81,630/- for the assessment year 2020-21. His return was selected for e-verification under Section 135(a) of the Income Tax Act, 1961. During verification, it was…
Mayur Kanubhai Shah vs ITO, Ward 19(2)(2), Mumbai
The assessee, Mayur Kanubhai Shah, purchased a property valued at Rs.93,77,103/-, whereas the fair market value for stamp duty purposes was Rs.2,69,74,200/-. During the assessment proceeding, the Learned Assessing Officer (Ld. AO) questione…
ITA No. 6136/Mum/2024
The assessee, Akshay Jayantilal Doshi, filed his return of income for Assessment Year 2022-23 declaring a total income of Rs. 3,83,99,630/-. A search and seizure action was conducted on 31.12.2021 under section 132 of the Income-tax Act, 19…
Sanjay Goel HUF vs. ITO, Ward-1(1), Kolkata
The assessee, Sanjay Goel HUF, filed a return of income for the assessment year 2016-17 declaring a total income of Rs.3,01,740/-. The Assessing Officer found that the assessee had transacted with M/s Ejecta Marketing Ltd., a penny stock co…
Income Tax Officer, 4(1), New Delhi-110014. Vs. Bhasin Jewellers Private Limited
The assessee, Bhasin Jewellers Private Limited, is a private limited company engaged in trading gold and diamond jewellery. The return of income was filed on 26.09.2017 declaring a total income of Rs. 22,25,160/-. The assessment was scrutin…
M/s. Lumis Biotech Private Limited Vs. Dy. Commissioner of Income Tax-7(1)(1)
This appeal has been preferred by the Assessee, M/s. Lumis Biotech Private Limited, against the order dated 05.12.2023, passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) under section 250 of the …
Nirmala Sharma Vs. I.T.O., Ward-3(1), Gangtok
The case involves Nirmala Sharma, a Sikkimese individual, who claimed exemption under section 10(26AAA) of the Income Tax Act, 1961 for income earned within the state of Sikkim. The Department received information through the Insight Portal…
ITA No.339/Kol/2020
This case pertains to the assessment year 2012-13, where the Assessing Officer (AO) enhanced the income of the assessee, M/s KA Vanijya Pvt. Ltd., by adding Rs. 2,04,75,000/- as unexplained cash credit under section 68 of the Income Tax Act…
ITA Nos. 196/Del/2022 & Others
The appeals arise from the orders of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi in respective assessment orders passed by the Assessing Officer. The Assessing Officer made additions under section 68 of the Income Tax Act, 19…
Manik Pal Vs. ITO, Ward-33(2), Kolkata
The assessee, Manik Pal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal was against …