Judgements by CS Bijoy

In the return of income the aforesaid amount was claimed to be not taxable under the Act. The Assessing Officer called upon the assessee to explain how the aforesaid items were not taxable. In response to the query, the assessee submitted a written r

Despite sending notice sufficiently in advance and there being defect memo about late filing of the appeal, the assessee did not appear nor filed any petition to remove the defect pointed out. Therefore, we infer that the assessee is not interested i

In the return of income filed, the assessee computed the loss of ` 12,28,782/-. From the perusal of the balance sheet, the Assessing Officer observed that the assessee had debited loss amounting to ` 12,28,782/- during the year. The assessee company

The grounds raised in the appeal read as under:- “i) On the facts in the circumstances of the case the Ld. Commissioner of Income Tax (Appeals) has erred in law by deleting the addition of ` 70,00,000/- made by the Assessing Officer on account of sh

This is the appeal filed by the assessee against the order dated 30.9.2011 of CIT(A)-XVII, New Delhi pertaining to A.Y. 2008-09. However at the time of hearing no one was present on behalf of the assessee nor any adjournment application was placed be

The Rules of the provident fund of the establishment mentioned in Schedule I (hereto annexed and (hereinafter referred to as the said establishments), with the respect to the employees therein then those specified in section 6 of the employees' Provi

Briefly stated facts of the case are that the assessee an individual derives income from house property, business income, long term and short term capital gain and other sources, filed return declaring total income at Rs.86,78,840/-. During the cours

The brief facts of the above issue are that during the course of assessment proceedings, the AO from the capital accounts of the partners observed that a sum of Rs.5,27,500/- was introduced by each partner on 15.4.2005 and another sum of Rs.2,500/- w

Briefly stated facts of the case are that the assessee is an Insurance Agent. The return of income was filed showing an income of Rs.49,56,545/- consisting income from insurance commissions, house property, capital gains and income from other sources

Briefly stated facts of the case are that the assessee an individual derives income from house property, business, capital gains and income from other sources, filed return declaring total income at Rs.5,72,052/-. However, the assessment was complete