Browse Tax Judgements
Showing 181–200 of 230 judgements · Browse by section & bench
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ITA No. 1770/KOL/2025 (A.Y. 2017-2018) Asha Agarwal (Legal Heir of Late Arun Agarwal)
The appeal was filed by Asha Agarwal, the legal heir of Late Arun Agarwal, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.03.2025 for Assessment Year 2017-2018. The appe…
Income Tax Officer, Ward 3(1), Kolkata Vs. Anushreya Investment Private Limited
The assessee, Anushreya Investment Private Limited, filed its return of income on 16-9-2011 declaring an income of Rs. 1,49,290/-. The case was selected for scrutiny under Section 147 of the Act, and a notice was issued on 27-3-2018. The As…
Vinayak Tradevin Pvt. Ltd. Vs ITO, Ward-2(1), Kolkata
The assessee-company, Vinayak Tradevin Pvt. Ltd., filed its original return of income for A.Y. 2013–14 on 28.03.2014, declaring a total loss of ₹2,00,002. Subsequently, information was received from the office of the Income Tax Investigatio…
Sumangal Jewels Private Limited vs. DCIT, Central Circle 4(3), Kolkata
The facts in brief are that the search and seizure action as well as survey operation were conducted on 01.12.2025 on Bhalotia Group of Companies as well as residential premises of Director/partners at different places at Raniganj, Asansol,…
Sarita Goenka vs. Income Tax Officer
The assessee, Sarita Goenka, did not file any return of income for the assessment year 2014-15. The Investigation Wing of the Income Tax Department found that a racket involving accommodation entries in the form of Long Term Capital Gains/S…
Panorama Electronics Private Limited vs. ITO, Ward-8(1), Kolkata
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 03.09.2025, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The total income determined under secti…
M/s Thirani Securities Private Limited vs. Income Tax Officer
The case involves M/s Thirani Securities Private Limited, which had its assessment framed under section 143(3) of the Income Tax Act, 1961, on 25.03.2015. The assessment was subsequently reopened under section 147 of the Act on 27.03.2019 a…
Laxmi Gupta vs. ITO Ward 3(2), Darjeeling
The assessee, Laxmi Gupta, filed her return of income on 25.09.2016 declaring a total income of Rs. 2,79,500/-. The case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 12.07.2021. The reo…
Gopal Kundu Roy
The assessee, Gopal Kundu Roy, sold his landed property for Rs.15,00,000/- on 03.09.2013. The stamp duty value of the property was Rs.15,09,374/-. He invested the sale proceeds in the construction of a new house property and claimed exempti…
Essen Marketing Pvt. Ltd. Vs. ITO, Ward 9(1)
The assessee, Essen Marketing Pvt. Ltd., filed its return of income on 14.09.2012, showing total income at ₹nil. The case of the assessee was reopened under section 147 of the Act by issuing a notice under section 148 of the Act on 27.03.20…
Dilip Kumar Pramanik Vs. I.T.O., Ward-25(1), Kolkata
The assessee, Dilip Kumar Pramanik, filed his return of income for AY 2018-19 on 25.07.2018 declaring a total income of ₹30,61,060/-. It was noticed that the assessee had sold a residential property on 27.07.2017 amounting to ₹52,00,000/-, …
Debasis Mukhopadhyay vs. Income Tax Officer
The Assessing Officer (AO) reopened the case of the assessee, Debasis Mukhopadhyay, under Section 147 of the Income Tax Act, 1961, by issuing a notice under Section 148 on 26.03.2008, following information that the assessee had booked bogus…
DCIT, Central Circle-4(3), Kolkata Vs Ishana Projects Private Limited
The case involves two appeals filed by the revenue against the orders of the CIT(Appeals), Kolkata, for the assessment years 2015-2016 and 2016-2017. The revenue filed the appeals belatedly by five days each but provided sufficient reasons …
Avishkar Nirman Private Ltd Vs ITO Ward-13(1), Kolkata
This is an appeal filed by Avishkar Nirman Private Ltd against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 16.09.2025 for the assessment year 2013-2014. The original assessment under section 143(3) of t…
Albatross Investment Pvt. Ltd. vs. ITO, Ward 3(1)
The assessee, Albatross Investment Pvt. Ltd., filed its return of income under section 139(1) of the Act on 28.09.2013, declaring a total income of ₹19,250/-. The case was reopened under section 147 of the Act by issuing a notice under sect…
Abhishek Kumar Prasad vs. ITO, Ward-1(1), Siliguri
The assessee, Abhishek Kumar Prasad, is an individual who disclosed a turnover of Rs.52,14,340/- in his tax audit report and ITR for the assessment year 2018-19. However, the total deposits in his bank account amounted to Rs.1,06,74,737/-. …
Shri. Vinod Kumar Singhal Vs. PR.CIT
This appeal was filed by the assessee, Shri. Vinod Kumar Singhal, against the order passed by the Principal Commissioner of Income Tax (PR.CIT) under section 263 of the Income Tax Act, 1961. The PR.CIT had set aside the reassessment order p…
M/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
People Tree Chits Pvt. Ltd. vs. Income Tax Officer, Ward- 5(2)(1)
The case involves People Tree Chits Pvt. Ltd., which was found to have made cash withdrawals amounting to Rs. 1,28,28,590/- and deposited a significant amount of cash (Rs. 1,05,59,590/-) into its bank account without substantiating the sour…
ITA Nos.45, 46, 47, 48/Bang/2020 and ITA No.205/Bang/2022
The assessee, Shri. D. K. Shivakumar, filed returns of income for Assessment Years 2006-07 to 2010-11. Searches were conducted in related cases, and incriminating materials indicating undisclosed income were seized. The Assessing Officer (A…