Browse Tax Judgements
Showing 21–39 of 39 judgements · Browse by section & bench
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Maersk Tankers India Private Limited Vs. ACIT Circle
The assessee, Maersk Tankers India Private Limited, is a resident company and part of the Maersk Tankers Group, operating in the product tanker industry. For A.Y. 2022–23, the assessee filed its return of income declaring total income of Rs…
INU Exports Private Limited Vs ITO, 12(2)(2), Mumbai
The assessee-company, INU Exports Private Limited, filed its return of income for the assessment year 2017-18 declaring a loss of Rs. 87.92 crore. The case was selected for scrutiny, and the assessment was completed on 20.12.2019. During th…
Saha Medi Services Pvt. Ltd. vs ITO, Ward-1(1), Kolkata
These are two appeals filed by the assessee against the orders of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal nos.NFAC/2016-17/10139952 & NFAC/2016-17/1039953 both dated 11.06.2024 for assessment …
Kamalpur Jotekanuragarh S K U S Limited Vs. ACIT, Circle-38, Medinipur
The assessee is a Primary Agricultural Cooperative Credit Society registered under the West Bengal Cooperative Societies Act, 2006. It is engaged in the business of fertilizers, seeds, providing KCC loans to members, SHG loans, and banking …
Narayan Dalmia
The appellant-assessee, Narayan Dalmia, filed his return of income on 06.10.2018 declaring a total income of Rs.20,60,150/-. The case was selected under ‘Compulsory criteria’ and a notice under section 143(2) of the Act was issued and serve…
Kalna Regulated Market Committee vs. ITO, Ward-1(1), Burdwan
The assessee, Kalna Regulated Market Committee, did not file a return of income for the assessment year 2018-19. The case was reopened under section 147 based on information that the assessee had deposited cash amounting to Rs. 2,09,88,370/…
Amalgam Steel Private Limited & Anr. versus The Assistant Commissioner of Income Tax & Ors.
The petitioner, Amalgam Steel Private Limited, filed its Return of Income under Section 139 of the Income Tax Act, 1961 on October 26, 2023, declaring a total income of rupees 'NIL'. Following scrutiny assessment, an order under Section 143…
Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the not…
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/-, …
Blupex Vinimoy Private Ltd. Vs ITO, Ward-14(1), Kolkata
This is an appeal filed by Blupex Vinimoy Private Ltd. against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 11.09.2025 for the assessment year 2020-21, confirming the penalty levied under section 270A of…
Biswarup Samadder vs. ITO, Ward-25(1), Haldia
The assessee, Biswarup Samadder, filed his Income Tax Return declaring a total income of Rs. 4,12,600/- for the assessment year 2020-21. His case was selected for scrutiny regarding investments in immovable property. The Assessing Officer n…
ITA Nos. 1629 to 1632 & 1654/Bang/2024
The assessee, M/s. Sri Muthu Cine Service, a partnership firm, did not file its return of income for the assessment years 2014-15 to 2018-19. A search was conducted on 03.01.2019, and incriminating evidence was found relating to the assesse…
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…
ANITA KUMARI SADH VS. ITO, WARD 58(4), NEW DELHI
The assessee, Anita Kumari Sadh, filed her return of income for the assessment year 2017-18 on 5th February 2018, declaring a total income of Rs. 3,36,270/-. The Assessing Officer (AO) made an addition of Rs. 6,98,000/- to her income, citin…
G.D. Goenka Pvt. Ltd. vs. ACIT, Central Circle-15
The case pertains to the appeals filed by G.D. Goenka Pvt. Ltd. against the orders passed by the Ld. CIT(A)-26, New Delhi, imposing penalties under sections 271(1)(c), 270A, and 271AAB of the Income Tax Act for the assessment years 2016-17,…
Kreuz Subsea Technologies Pte. Ltd. Vs. ACIT
Kreuz Subsea Technologies Pte. Ltd. filed an appeal against the final assessment order dated 26/03/2021 passed by the Assistant Commissioner of Income Tax, Circle International Taxation 2(1)(2)-Delhi under Section 143(3) read with Section 1…
Terai Fruits Company Vs. Income Tax Officer, Ward-1(1), Siliguri
The case of the assessee, Terai Fruits Company, was selected for assessment under section 148 of the Income Tax Act, 1961, as the return of income for the assessment year 2018-19 was not filed. The assessee had significant cash deposits and…
Ebay Singapore Services Private Limited vs. Deputy Commissioner of Income-tax
The assessee, eBay Singapore Services Private Limited, is a non-resident company incorporated in Singapore in 2003. It provides e-commerce-related services to its group companies and has been a resident of Singapore, obtaining Tax Residency…
M/s. Nihal Projects Vs. ITO
The assessee, M/s. Nihal Projects, filed its return of income for the assessment year 2017-18 on 03.11.2017, declaring a total taxable income of Rs. 3,28,650/-. The case was selected for scrutiny, and notices under section 143(2) of the Inc…