Browse Tax Judgements
Showing 1–12 of 12 judgements · Browse by section & bench
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Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Satbir Mahato Vs. ITO, Ward 24(3)
The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Sheth Realtors vs. Assistant Commissioner of Income Tax
The assessee, Sheth Realtors, a partnership firm engaged in the development and construction of real estate, filed its return of income for the assessment year 2018-19 on 08/10/2018, declaring Nil income. The return was selected for complet…
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…
Response Renewable Energy Ltd. vs. ITO, Ward-4(1), Kolkata
The assessee, Response Renewable Energy Ltd., filed its return of income for the assessment year 2017-18 declaring a total income of ₹84,770 and book profit under section 115JB of ₹82,667. The case was selected for scrutiny, and notices und…
M/s Blue Bird Technicks Pvt Ltd Vs DCIT, Circle-7(1), Kolkata
This is an appeal filed by M/s Blue Bird Technicks Pvt Ltd against the order of the ld. Addl./JCIT(A)-12, Mumbai, dated 07.08.2025 for the assessment year 2015-2016. The assessee is in the business of supplying telecom and signal parts to I…
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…
The Income Tax Officer, Ward 1, Shivamogga vs. Smt. Suvarna
The assessee, Smt. Suvarna, is an individual engaged in the business of trading in Areca nuts. She filed her return of income on 4th January 2022 declaring a total income of Rs. 8,77,060. The return was processed under section 143(1) and se…
Brijesh Kumar vs. ITO, Ward 1(2), Noida, UP
The Assessing Officer (AO) made an addition under sections 147/144 of the Income Tax Act, 1961 for an amount of Rs. 13,03,400/- for cash deposits during the period 1.4.2009 to 31.3.2010 in a savings bank account. The assessee was asked to p…
Gajender Kumar Vs. ITO
The appeals in ITA Nos. 3154 & 3155/Del/2023 for AYs 2012-13 and 2013-14 arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 08.09.2023 against the order of assessment passed u/s 147 r.w.s 144 of the Income-tax…
Revenue vs. Manju Diamonds Pvt. Ltd.
The assessee, Manju Diamonds Pvt. Ltd., filed its original return of income for the Assessment Year 2017-18 on 31.10.2017, declaring a total income of ₹1,70,303/-. Subsequently, the Assessing Officer received information from the Deputy Com…