Browse Tax Judgements
Showing 161–171 of 171 judgements · Browse by section & bench
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Devindra Singh vs. Deputy/Assistant Commissioner of Income Tax
The assessee, Devindra Singh, an ex-serviceman, had cash deposits of Rs. 26,20,000 in his State Bank of India account during Financial Year 2014-15. The Department issued a notice under section 148A(b) of the Income Tax Act on 30.03.2022, a…
SNEHDHAM TRUST Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD
This group of petitions arises from the common issue of the assumption of jurisdiction by the Assessing Officer to issue a notice after 01.04.2022 under Section 148 of the Income Tax Act, 1961, on the ground that such notice was issued by t…
M/s. Sri Muthu Agencies vs. The Income Tax Officer, Ward 3, Puducherry
This appeal is filed by M/s. Sri Muthu Agencies against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 17.06.2025, passed under section 250 of the Income Tax Act, 1961. The relevant…
Bindu Rani Vs Income Tax Officer, Ward-3, Rohtak
The assessee, Bindu Rani, filed twin appeals ITA Nos. 4037 & 4054/Del/2024 against the orders of the National Faceless Appeal Centre (NFAC), New Delhi, for Assessment Year 2017-18. The appeals pertain to the reopening of assessment under se…
Arnab Kumar Goswami vs. ITO, Ward-62(1), Kolkata
The assessee, Arnab Kumar Goswami, filed his return of income declaring a total income of Rs.3,52,310/- for the assessment year 2017-18. He purchased an immovable property at Rajarhat for Rs.25,00,000/-, while the stamp duty value was Rs.35…
Sangeeta Devi Anchalia Vs. ITO
The assessee, Sangeeta Devi Anchalia, filed her return of income under section 139(1) on 01.10.2013, declaring a total income of ₹7,02,160/-. Subsequently, her case was reopened under section 147 of the Income Tax Act, 1961, after obtaining…
Manik Pal Vs. ITO, Ward-33(2), Kolkata
The assessee, Manik Pal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal was against …
Siddharth Fininvest Leasing Pvt. Ltd. vs. Income Tax Officer, Ward-4(1), Kolkata
The assessee company, Siddharth Fininvest Leasing Pvt. Ltd., filed its original return of income on 30.08.2013 and subsequently revised it on 12.06.2013 declaring a loss of Rs.3,83,082/-. The return was selected for scrutiny and the assessm…
INDER DEV GUPTA & Ors. vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI & Ors.
The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 by the respondent who is the Jurisdictional Assessing Officer (JAO). The petitioners contend that the notices and all subsequent …
Ramasamy Kandasamy v. The ITO
The case involves the reopening of an assessment for the Assessment Year 2012-13 by the Assessing Officer (AO) under Section 147 of the Income Tax Act, 1961. The appellant, Ramasamy Kandasamy, is one of the trustees of 'The Karur Kongu Char…
Sooriya Hospital Rep. by its Partner, Dr.C.P.Sreekumar vs Deputy Commissioner of Income Tax
This is the second round of litigation before the Court. Earlier, the petitioner was issued with a notice under Section 148 of the Income Tax Act, 1961. The petitioner challenged the jurisdiction of the assessing officer for issuing the not…