Browse Tax Judgements
Showing 101–120 of 131 judgements · Browse by section & bench
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Jayanta Fanzen Lighting Industries Private Limited Vs. ACIT, Circle 10(1)
The assessee, Jayanta Fanzen Lighting Industries Private Limited, filed its return of income on 26.10.2017 declaring income of ₹9,17,340/-. The case was selected for complete scrutiny due to large cash deposits and an abnormal increase in s…
BK Garden Fresh Pvt. Ltd. vs. ITO, Ward-7(1), Kolkata
The assessee, BK Garden Fresh Pvt. Ltd., filed a return of income declaring a total income of Rs.10,31,194/-. The case was selected for complete scrutiny due to large cash deposits during the demonetisation period. The Assessing Officer ass…
Tapas Kundu
The assessee, Tapas Kundu, an individual, filed his return of income for Assessment Year 2017-2018 disclosing a total income of Rs.9,50,070/-. His return was processed under section 143(1) of the Income Tax Act, 1961 and selected for limite…
Narayan Das Damani vs. ITO, Ward-44(1), Kolkata
The assessee, Narayan Das Damani, runs a proprietary concern named M/s Oriental Industries, dealing in wires and cables. For the year ended 31.03.2019, he submitted a return of income showing a total income of 368,070, which was accepted un…
Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata
The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax …
Gita Sharma Vs. I.T.O., Ward-2(4), Durgapur
The assessee, Gita Sharma, runs a Petrol Pump business under the name M/s. Kamala Filling Station. She filed her income tax return showing a total income of ₹9,78,950/-. The Assessing Officer (AO) noted excess purchases in the trading accou…
Bishal Jain vs. Income Tax Officer
The assessee, Bishal Jain, filed a return of income on 30.03.2017 declaring a total income of Rs. 7,62,300/-. His case was selected for scrutiny to verify whether the cash deposited was from disclosed sources. The Assessing Officer (AO) mad…
Sundar Ram Shetty Nagar Credit Souharda Sahakari Limited Vs. The Income Tax Officer
The assessee, a cooperative society registered under the Karnataka Souharda Sahakari Act, 1997, is engaged in activities such as accepting deposits and providing credit facilities to its members. During the assessment years 2017-18 and 2018…
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…
Shri. Sandeep Vimalchand Gadiya Vs. ITO
The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
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…
Mrs. Sajeena Ibrahim Kaleel Vs. ITO
The assessee, Mrs. Sajeena Ibrahim Kaleel, filed her return of income on 7.12.2018 declaring an income of Rs.2,76,680/-. Her case was selected for scrutiny due to substantial cash deposits during the demonetization period. The Assessing Off…
Shri. Devadass Suresh Vs. DCIT
The assessee, Shri. Devadass Suresh, filed a return of income on 25.09.2017 declaring income of Rs.2,99,310/-. The case was selected for scrutiny, and it was noticed that there was a cash deposit of Rs.9,00,500/- in the Post Office account …
Shri Bantupalli Varaprasad vs. The Income Tax Officer, Ward – 1, Raichur
The assessee, Shri Bantupalli Varaprasad, did not file his return of income for the assessment year 2015-16. The revenue discovered that he had deposited cash into his bank account through the Insight Verification Portal under Non Filer (NM…
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…
RAJESH JAIN VS. ITO, WARD 34(6)
The assessee, Rajesh Jain, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 1,60,260/-. The Assessing Officer (AO) noted that during the financial year 2011-12, the assessee made cash deposits of Rs…
Shilpa Gupta Vs. Income-tax Officer
The assessee, Shilpa Gupta, is an individual working as an executive in a Chartered Accountant Firm. For the assessment year 2017-18, she filed her return of income declaring a Gross Total Income of Rs. 3,37,615/- and Taxable Income of Rs. …
Ujair Ahmad vs ITO
The instant appeal has been filed by Ujair Ahmad against the First Appellate order dated 23.08.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 25.03.2023 for…
Hari Om Verma vs. ITO, Ward 71(2)
The Assessing Officer (AO) made an addition of Rs. 20,48,000/- to the income of the assessee, Hari Om Verma, for the assessment year 2017-18. The addition was made on the grounds that the assessee deposited cash in bank accounts during the …