Browse Tax Judgements
Showing 1–3 of 3 judgements · Browse by section & bench
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Seemsan Impex Pvt. Ltd. Vs. DCIT, CC-29
During the years 2016-17 to 2018-19, the appellant, Seemsan Impex Pvt. Ltd., was engaged in trading gold and jewellery. The case was subject to search assessment under Section 153C of the Income-tax Act, 1961. Search and seizure was carried…
The Dy. C.I.T. Vs. Gaurav Dalmia
The assessee, Gaurav Dalmia, filed his original return of income for A.Y. 2016-17 on 17.08.2016 and a revised return on 22.03.2017. The case was selected for complete scrutiny and an order under section 143(3) was passed on 19.12.2018 accep…
DCIT, Circle-13(1), Kolkata vs. Century Aluminium MFG Company Ltd.
The assessee, Century Aluminium MFG Company Ltd., filed its return of income for AY 2012-13 declaring a loss of Rs. 3,67,08,876/-. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961, based on a statement…