Browse Tax Judgements
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DCIT, Central Circle 2(3) Vs. Anil Kumar Kasera
ITA Nos. 1956 to 1958/KOL/2025INCOME TAX APPELLATE TRIBUNAL “A” BENCH, KOLKATA29 Oct 2025
These are appeals filed by the Revenue against the orders of the Commissioner of Income-tax (Appeals), Kolkata-20, cancelling the penalty levied under section 271DA for the Assessment Years 2017-18, 2018-19, and 2019-20. The Revenue's appea…
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Delta Farm Services vs. ITO
ITA Nos.235 & 236/Del/2023Income Tax Appellate Tribunal, Delhi Bench ‘B’21 Feb 2025
The assessee, M/s Delta Farm Services, is engaged in the business of trading in tractors and its spare parts. For the assessment years 2018-19 and 2019-20, the assessee filed returns of income which were processed under section 143(1) of th…
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