Browse Tax Judgements
Showing 201–220 of 246 judgements · Browse by section & bench
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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…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
DCIT, Circle-13(2), Kolkata vs. Padma Logistic And Khanij Pvt. Ltd.
The assessee company, Padma Logistic And Khanij Pvt. Ltd., filed its return declaring a total income of Rs.7,18,83,570/- on 24/09/2009 electronically. The return was processed under section 143(1) and the case was selected for a regular ass…
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…
Ashok Prasad Gupta
The assessee, Ashok Prasad Gupta, is an individual who runs a country liquor business. He filed his return of income on 04.01.2017 showing income of Rs.3,97,510/-. The case was selected for limited scrutiny assessment under section 143(3) d…
M/s. Vinpack (India) Pvt. Ltd. Vs. The Income Tax Officer, Ward – 7(1)(1), Bangalore
The assessee, M/s. Vinpack (India) Pvt. Ltd., filed its return of income on 31.10.2017. Their case was selected for complete scrutiny, and notices were issued under sections 143(3) and 142(1) of the Act. The assessee uploaded all the detail…
Shri Baba Yanather Shaik Vs. The Income Tax Officer
This is an appeal filed by the assessee, Shri Baba Yanather Shaik, challenging the order of the NFAC, Delhi dated 17/07/2024 in respect of the Assessment Year 2018-19. The appeal is against the penalty order passed by the Assessing Officer …
Sunshine Infratech (P) Ltd. Vs DCIT
This appeal pertains to the assessment year 2013-14. Sunshine Infratech (P) Ltd. appealed against the order of CIT(A)-IV, Noida, which confirmed the order passed by the Assessing Officer under sections 153C/143(3) of the Income Tax Act, 196…
Rockwell Automation India Pvt. Ltd Vs. ACIT
The appeal in ITA No.232/Del/2022 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. AO’, in short] in Appeal No. ITBA/AST/S/143(3)/2020-21/1032058955(1) dated 31.03…
Kanta Bhatia Legal Heir of Pramod Kumar Bhatia, M/s. P.K. Steels vs. DCIT
The assessee, Kanta Bhatia, legal heir of Pramod Kumar Bhatia, M/s. P.K. Steels, underwent a search and seizure action under section 132 of the Income Tax Act on 05.10.2017. Following this, the Principal Commissioner of Income Tax, Faridaba…
Harish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi
The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur…
Karambir Singh Vs The Income-tax Officer
The assessee, Karambir Singh, filed his Return of Income for the Assessment Year 2015-16 declaring an income of Rs. 16,83,120/-. The return was selected for scrutiny assessment and the assessment under section 143(3) was completed on the re…
Sameer Kumar Chhabra Vs. Pr. CIT
This appeal was filed by the assessee, Sameer Kumar Chhabra, against the order dated 04.02.2016 passed by the Principal Commissioner of Income Tax, Hisar, pertaining to the assessment year 2011-12. The appeal arises out of the assessment or…
Banarasi Flour Mill vs. Income Tax Officer
The assessee, Banarasi Flour Mill, a partnership firm, filed its return of income on 30.10.2017 declaring total income at Rs. 1,23,880/-. The case was selected for scrutiny under CASS and the assessee was asked to file certain details. Howe…
Bando India Pvt. Ltd. vs. Addl. JCIT
The assessee, Bando India Pvt. Ltd., filed an appeal against the order of the Ld. JCIT(A)-9, Mumbai dated 19.08.2024 in Appeal No. NFAC/2017-18/10186812 for AY 2018-19. The assessee raised four grounds of appeal, the first two concerning th…
ACIT vs. Matrix Cellular (International) Services Pvt. Ltd.
The assessee/appellant electronically filed a return of income on 30.11.2017 declaring a loss of Rs.1,23,79,675/-. The case was selected for complete scrutiny under CASS. A notice under section 143(2) of the Act dated 19.09.2018 was issued,…
Shri Anil Kumar Vs. The I.T.O
The assessee, Shri Anil Kumar, did not respond to the notices issued by the Assessing Officer nor uploaded any details. Consequently, the Assessing Officer assessed the income of the assessee at Rs. 93,95,040/- for the year under considerat…
Central Warehousing Corporation Vs. ACIT
The Central Warehousing Corporation, engaged in the business of Warehousing and other related activities, filed its original return of income declaring income of Rs. 1,90,85,26,440/-. The case was selected for scrutiny, and an assessment or…
Ashish Kulpati Vs. DCIT
Ashish Kulpati, the assessee, filed an appeal against the final assessment order dated 22/06/2022 passed by the Assistant Commissioner of Income Tax/DCIT/ACIT International Taxation Gurgaon under section 143(3) read with Section 144C (13) o…