Browse Tax Judgements
Showing 1–5 of 5 judgements · Browse by section & bench
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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…
Anita Basak Vs. ACIT, Central Circle 1(1), Kolkata
The assessment was framed under section 143(3) of the Income-tax Act, 1961, vide order dated 12.04.2021. The Assessing Officer (AO) initiated proceedings under section 270A(1) of the Act on the ground that the assessee had not furnished the…
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…