Browse Tax Judgements
Showing 1–20 of 36 judgements · Browse by section & bench
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Ituple Technologies Pvt Ltd Vs ACIT CICRCLE 4(1)
The assessee company filed its return for A.Y. 2017-18 declaring an income of Rs. 3,87,25,850/-. The case was selected for limited scrutiny due to non-deduction of TDS on commission, royalty or professional fee paid outside India. The asses…
Smt. Shanti Devi vs. Income Tax Officer
The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018-19/10397076 dated 30.09.2025 passed u/s 250 of the Income Tax Act,…
Raghav Aditya Chits Pvt. Ltd. vs ACIT, Circle-13
The appeal is preferred by the assessee against the orders dated 21.02.2018, by Ld. CIT(A)-7, New Delhi, u/s 250(6) of the Income Tax Act, 1961 for A.Y. 2012-13. None appeared from the assessee side, therefore, the Tribunal decided to proce…
Vardhman International v. Commissioner of Income Tax (Appeals)
The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
ITO, Ward-3(1), Gaya vs. Shri Gauri Textile Industries, Gaya
A survey was conducted on 07.02.2017 in the case of Shri Gauri Textile Industries, a partnership firm engaged in trading business of cotton yarn and hosiery yarn. During the survey, it was observed that the assessee had made substantial dep…
Tongani Tea Company Limited
The assessee, Tongani Tea Company Limited, filed its return of income for the assessment year 2017-18 declaring a total income of Rs.58,800/-. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issued. The…
Sandip Kumar Keshari Vs. ITO, Ward 3(1)
The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
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 …
Harish Gupta vs. Income Tax Officer
The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Raj Kumar Sharma vs. ITO, Ward 32 (5)
The assessee, Raj Kumar Sharma, an individual, did not file the return of income for the assessment year 2011-12 under section 139 of the Income-tax Act, 1961. The Assessing Officer (AO) noted that the assessee had cash deposits of Rs.5,80,…
ITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.
The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income …
SH. MUKESH SINGLA & SONS (HUF), VS. DCIT, CIRCLE 28(1)
The appeal by the assessee, SH. MUKESH SINGLA & SONS (HUF), emanates from the order of the NFAC, Delhi in Appeal No. NFAC/2013-14/10433404 dated 05.8.2025. The penalty order under section 271(1)(b) of the Income Tax Act, 1961, was passed on…
Poonam vs DCIT
A search action under section 132 was conducted in the case of Shri Net Ram and his associates, including Late Shri Kshitij Lal, the assessee, on 12-13th March, 2019. The assessee, Sh. Kshitij Lal filed his return for A.Y. 2017-18 on 06.03.…
Dhananjoy Das Adhikari Vs ITO Ward-27(2), Haldia
The assessee, Dhananjoy Das Adhikari, is a retired Principal of Palpara College, Midnapore, who retired in 2004. He is suffering from dementia and is bedridden. The assessee had a habit of withdrawing his pension from one bank account and d…
Nitin Ramchandra Kalambe Vs. ITO, Ward-2(2)
The assessee, Nitin Ramchandra Kalambe, filed his return of income showing total income at Rs. 8,85,460/-. His case was selected for scrutiny under section 147 of the Income Tax Act, 1961, following a search and seizure operation involving …
Mr. Dhananjay Mahadeo Sonsurkar v/s. Income Tax Officer/Assessment Unit, ITO/CIT(A)
The case involves a penalty order passed under section 272A(1)(d) of the Income-tax Act, 1961 for non-compliance with notices issued under section 142(1) of the Act. The assessee, Mr. Dhananjay Mahadeo Sonsurkar, did not comply with the not…
Sanjay De
The assessee, Sanjay De, an individual engaged in promoting and development business, filed his return of income for the assessment year 2017-18 declaring a total income of Rs.21,51,710/-. The assessing officer issued notices under sections…
Sandhya Saha
The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.…
Rajesh Agarwal vs. Income Tax Officer
The assessee, Rajesh Agarwal, filed his return of income for the assessment year 2015-16 declaring a total income of ₹10,20,410/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for scrutiny…
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…