Browse Tax Judgements
Showing 61–80 of 85 judgements · Browse by section & bench
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Partha Roy vs. ITO, Ward-50(2), Kolkata
The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
M/s Parama Construction Pvt. Ltd. Vs. ITO, Ward 2(3)
The assessee, M/s Parama Construction Pvt. Ltd., filed its return of income on 16.03.2012 declaring a total income of ₹77,360/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 30.03.2016. The ass…
Dipak Agarwalla HUF vs. The Income Tax Officer
The assessee, Dipak Agarwalla HUF, did not file its return of income for the assessment year 2019-2020. The Assessing Officer noticed cash withdrawals of ₹2,84,38,000 from a current account maintained with Axis Bank during the financial yea…
Sanjay Kumar Gupta Vs. ACIT
A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret…
Niraj Kajaria vs Income Tax Officer
The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, bu…
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/…
Bimal Barai Vs ITO, Ward-1(2), Siliguri
The assessee, Bimal Barai, filed her return of income declaring a total income of ₹3,41,740 for the assessment year 2018-2019. The case was selected for scrutiny due to a mismatch between the value of the property disclosed in the ITR and t…
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…
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/-, …
ITA No.2208/Bang/2024
The assessee, Smt. Radha Lakshmi Mannem, failed to file her income tax return within the prescribed time. Her case was selected for scrutiny to examine the source of cash deposited during the demonetization period. Despite several notices, …
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…
Nafe Singh Shokeen vs. ITO Ward 34(6), Delhi
The assessee, Nafe Singh Shokeen, deposited cash amounting to Rs. 19,07,000/- in savings accounts with Oriental Bank of Commerce during the assessment year 2012-13 but did not file his return of income for that year. Consequently, the case …
MEENU RANI VS. ITO, WARD 3(3)(2)
The case of the assessee, Meenu Rani, was selected under sections 147/148 for the assessment year 2012-13 based on information that she was a beneficiary of bogus Long-Term Capital Gains (LTCG) and Short-Term Capital Loss (STCL) entries in …
KRISHNA RAI VS. ITO, WARD 53(4), NEW DELHI
The assessee, KRISHNA RAI, an individual, did not file a return of income for the assessment year 2011-12. Based on information that the assessee had made an investment of Rs. 15,00,000/- in Units of Mutual Funds during the year under consi…
Brijesh Kumar vs. ITO, Ward 1(2), Noida, UP
The Assessing Officer (AO) made an addition under sections 147/144 of the Income Tax Act, 1961 for an amount of Rs. 13,03,400/- for cash deposits during the period 1.4.2009 to 31.3.2010 in a savings bank account. The assessee was asked to p…
PRIYAM SHARMA vs. NFAC, DELHI
This appeal has been filed by the Assessee, PRIYAM SHARMA, against the order dated 23.4.2024 passed by the NFAC, Delhi relating to assessment year 2013-14. The Assessing Officer (AO) passed the assessment order under section 147 read with s…
Abhishek Kumar vs. CIT
This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was…
M/s Jamiya Arabiya Nafe Ul Uloom Education Society vs Income-tax Officer, (Exemption) Ward, Ghaziabad
The assessee, M/s Jamiya Arabiya Nafe Ul Uloom Education Society, a registered society and 'madarsa', received a cash deposit of Rs. 38,34,097/- in Allahabad Bank, Kolkata main branch. No return of income was filed by the assessee. The Inco…
STAR AGRO FARMS VS. ITO, WARD 4
This appeal has been filed by the Assessee, STAR AGRO FARMS, against the order dated 09.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi. The Assessing Officer completed the assessment under sections 144 and 147 of the Income Tax Act on 19.12.2…