Browse Tax Judgements
Showing 1–6 of 6 judgements · Browse by section & bench
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Mahajan Leasing & Credit P. Ltd. Vs. Income Tax Officer, Ward-16(2)
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi confirming levy of penalty u/s.271B of the Income Tax Act,1961 for Assessment Year 2010-11. The origin…
M/s Nirvana Nest Buildcon Pvt. Ltd. Vs The Deputy Commissioner of Income Tax, Central Circle-14
This appeal is filed by M/s Nirvana Nest Buildcon Pvt. Ltd. against the order dated 16.06.2025 of the Learned Commissioner of Income Tax (Appeals)-26, New Delhi, arising out of an assessment order dated 22.01.2025 passed under section 271B …
Tigerhill Tradelink Private Limited Vs. ITO, Ward-10(2), Kolkata
The assessee company, Tigerhill Tradelink Private Limited, filed its return of income for A.Y. 2014-15 declaring a loss of Rs. 13,346/-. However, information received from DDIT (Inv.) indicated that the assessee had received Rs. 2,31,00,000…
Lakshmi Sadho Commercial Pvt. Ltd. Vs ITO, Ward-10(2), Kolkata
During the assessment proceedings, it was noticed that the assessee, Lakshmi Sadho Commercial Pvt. Ltd., had shown a property valued at ₹1,35,95,500, whereas the fair market value was determined at ₹1,47,77,500 for the purpose of stamp duty…
Uday G. Andanimath vs. The Income Tax Officer
The assessee, Uday G. Andanimath, deposited cash in various bank accounts amounting to Rs.7,81,70,435, including Rs.12,03,000 during the demonetisation period. He failed to file a return of income under section 139(1). The assessment was co…
Sunny Walia Vs. ITO
The assessee, Sunny Walia, filed an appeal against the imposition of a penalty of Rs.1,50,000/- under section 271B of the Income Tax Act, 1961, alleging non-compliance with section 44AB (tax audit report filing). The total value of transact…