Browse Tax Judgements
Showing 141–160 of 189 judgements · Browse by section & bench
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Santlal Enterprise Vs. ITO, Ward 1(1)
The assessee, Santlal Enterprise, filed a return of income on 08.06.2018 declaring total income at ₹nil. The case was selected for scrutiny under CASS, and the assessee complied with statutory notices by providing various details and eviden…
Ranjit Kumar Modi
The assessee, Ranjit Kumar Modi, filed his return of income for the assessment year 2013-2014 declaring a total income of Rs.4,74,110/-. Information received from AIIMS data revealed that the assessee had availed a bogus entry of long-term …
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…
M/s. Rarity Agencies Limited Vs. ITO, Ward-9(1), Kolkata
The assessee, M/s. Rarity Agencies Limited, filed an income tax return for the assessment year 2015-16 declaring a total income of ₹10,501 and claimed a refund of ₹22,960. The case was selected for scrutiny due to suspicious sale transactio…
Income Tax Officer, Ward 9(1) Vs. SGS Fashion Private Limited
The assessee, SGS Fashion Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹12,71,540/-. The case was selected for scrutiny under CASS due to a large share premium. The assessee provided details of shar…
ESKAG Sanjeevani Pvt. Ltd. vs DCIT
A search action was conducted on the health care group on 05.02.2021, and ESKAG Sanjeevani Pvt. Ltd. was one of the related entities. The assessee filed the return of income declaring total income at ₹ nil. The Assessing Officer (AO) observ…
DCIT, Central Circle-4(4), Kolkata vs. M/s EvernewCommodeal Pvt. Ltd.
The case involves appeals by the assessee, M/s EvernewCommodeal Pvt. Ltd., against orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The assessee had declared a total income of Rs. 10,02…
ACIT, Central Circle-1(2), Kolkata Vs. Somani Services Private Limited
The assessee, Somani Services Private Limited, filed its return of income for the assessment year 2013-14 showing 'NIL' income. Subsequently, a notice under section 148 of the Income Tax Act was issued, prompting the assessee to file a revi…
Umang Webtech Private Limited Vs. Income Tax Officer
The assessee, Umang Webtech Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹5,43,834/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 28.03.2019, which th…
Shri Pulak Samanta Vs. ITO, Ward 2(3), Burdwan
The assessee, Shri Pulak Samanta, a sole proprietor of M/s. Ajit Auto Service, filed his return of income for the A.Y. 2017–18, declaring a total income of ₹3,12,430. The case was selected for scrutiny, and statutory notices under sections …
K.Y.S. Sponge Iron Private Limited vs. ITO
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 15.07.2022, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) made two add…
ITO, Ward-29(1), Kolkata vs. Puspa Kothari, L/H of Sunder Lal Kothari
The assessee, Sunder Lal Kothari, filed a return of income for A.Y. 2013-14 claiming long-term capital gain of Rs.11,87,710/- as exempt income under Section 10(38) of the Income Tax Act. During the assessment proceedings, it was revealed th…
ACIT, Circle-4(1), Kolkata vs. Victor Tradelink Pvt. Ltd.
The assessee, Victor Tradelink Pvt. Ltd., filed its return of income declaring a total income of Rs.1,75,152/-. The Assessing Officer received information from the Investigation wing indicating that the assessee had received accommodation e…
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…
Palak Alloys Pvt. Ltd. vs. DCIT, Circle 3(1)
The Income Tax Assessing Officer (AO) noted that Palak Alloys Pvt. Ltd. was a beneficiary of accommodation entries from M/s Ultra Trade Mart. The case was reopened under section 147 of the Act and a notice under section 148 was issued on 29…
DCIT, Central Circle-4(3), Kolkata vs. Ashok Kumar Kayan
The assessee, Ashok Kumar Kayan, filed his original return of income declaring a total income of Rs.7,94,270/-. Subsequently, the Assessing Officer (AO) received information that the assessee had brought unaccounted money of Rs.2,17,00,000/…
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…
Shri Mohan Sharma Vs. ITO, Ward-1(5), Faridabad
The assessee, Shri Mohan Sharma, sold shares on 05/08/2013 at a total value of Rs.2,51,21,976-00 before paying STT and brokerage through M/s. Kotak Securities Ltd. These shares were dematerialized on 24/07/2012, making the holding period le…
Sunil Gupta vs. ACIT
The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.…
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…