Browse Tax Judgements
Showing 161–180 of 230 judgements · Browse by section & bench
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M/s Sunglow Vinimay Private Limited Vs. Income Tax Officer
The assessee, M/s Sunglow Vinimay Private Limited, filed returns of income for the assessment years 2014-15 and 2015-16. The case was reopened under section 147 of the Income-tax Act, 1961, after the Assessing Officer received information a…
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…
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…
Trustees UCO Bank Employees Provident Fund vs. The Income Tax Officer, Ward-50(1), Kolkata
The assessee, Trustees UCO Bank Employees Provident Fund, is a trust managing and maintaining provident fund contributions of employees. The Assessing Officer reopened the assessment under Section 147 of the Income-tax Act, 1961 and framed …
Test Jewellery Pvt. Limited
The present appeal is directed at the instance of the assessee, Test Jewellery Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-10, Mumbai dated 16.02.2024 passed for Assessment Year 2012-2013. Th…
ITA No. 1833/KOL/2025 (A.Y. 2012-2013)
The present appeal is directed at the instance of the assessee, SRG Trading Pvt. Limited, against the order of the Additional/Joint Commissioner of Income Tax (Appeals)-3, Delhi dated 08.11.2024 passed for Assessment Year 2012-2013. The ass…
R S Ispat Limited vs. DCIT, Circle 12(1), Kolkata
The assessee, R S Ispat Limited, filed its return of income for AY 2012-13 on 26.09.2012, which was later revised on 08.08.2013. The case was selected for scrutiny and the assessment was completed with a disallowance of certain purchases. T…
Paras Plaza Pvt. Ltd. Vs. Income Tax Officer, Ward 10(4), Kolkata
The assessee, Paras Plaza Pvt. Ltd., filed a return of income on 11.01.2013 declaring a total loss of ₹27,163/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 26.03.2019. The assessee filed a re…
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…
Mohd. Sami Alam vs. Income Tax Officer
Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
Madina Rice Mill Private Limited Vs. ACIT, Central Circle 4(4)
The assessee, Madina Rice Mill Private Limited, filed its return of income on 30.09.2013 declaring a total income of ₹1,45,910/-. The return was processed under section 143(1) of the Income Tax Act, 1961 on 24.04.2014. A survey under sectio…
M/s R.S. Vinimay Pvt. Ltd. Vs. ITO, Circle 11(3)
The assessee, M/s R.S. Vinimay Pvt. Ltd., filed its return of income for the assessment year 2016-17 declaring a total income of ₹43,04,040/-. The return was processed under section 143(1) of the Act. Subsequently, the assessment was reopen…
M/s Muse Advertising And Media Private Limited vs. The Income Tax Officer, Ward-10(3), Kolkata
The assessee, M/s Muse Advertising And Media Private Limited, filed a return of income for the assessment year 2011-12 declaring a total income of Rs.3,750/-. The case was originally assessed under section 143(3) of the Income Tax Act, 1961…
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/…
Kakoli Debanshi Vs. ITO, Ward 3(1)
The assessee, Kakoli Debanshi, is a non-filer of return. However, records indicate that she entered into a transaction involving the transfer of capital assets worth ₹40,00,000 and deposited cash amounting to ₹20,34,000 during the year. Con…
Gopal Krishan Maharwal
The present appeal is directed at the instance of assessee Gopal Krishan Maharwal against the order of Id. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 03.03.2025 passed for Assessment Year 2012-…
Goodhope Tie-Up Pvt. Ltd. vs. ITO, Ward-1(1), Kolkata
The assessee, Goodhope Tie-Up Pvt. Ltd., filed a return of income declaring total income of Rs. Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny, and an assessm…
Benzmark Credit Capital Pvt. Limited
The present appeal is directed at the instance of the assessee, Benzmark Credit Capital Pvt. Limited, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.08.2025 passed for A…
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…