Browse Tax Judgements
Showing 1–20 of 49 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…
Anil Aggarwal vs. Assistant Commissioner of Income Tax
This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-23, [in short, the “CIT(A)”], Delhi’s appeal Nos. 53 & 54/2019-20, dated 27.09.2019 involving proceedings under section 147/148 of t…
Pushpa Devi vs Income Tax Officer, Ward-3, Bulandshahr, Uttar Pradesh-203001
This assessee’s appeal for Assessment Year 2010-11 arises against the Addl./JCIT( A) -1, Jaipur’ s DIN & order No. ITBA/APL/ S/250/2024-25/1066140400(1) dated 27.06.2024, in proceedings u/ s 144 of the Income Tax Act, 1961 (in short “the Ac…
Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002
The assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078291639(1) dated 08.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. Learned counsel submits th…
Income Tax Officer, Ward-6(1), R. No.380 C, Third Floor, CR Building, ITO, Delhi 110002 Vs. Continental Construction Ltd., 28, Continental House, Nehru Place, Delhi 110019
The assessee company was engaged in the business of civil contracting and was also a partner in a joint venture under the name and style of M/s Continental Foundation Joint Venture. The assessee was primarily executing civil construction pr…
Sh. Girdhari through legal heirs Sh. Prem Chand & Others vs Income Tax Officer, Ward-1(2), Ghaziabad-201001
This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A), Ghaziabad’s order dated 31.10.2018 in case No. 87/2017-18/Gzb, in proceedings u/s 144/147 of the Income Tax Act, 1961. Case called twice. None appears at the asse…
DCIT Central Circle-17 Delhi vs. Havells India Ltd.
This appeal is filed by the Revenue against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-44 dated 07.04.2025 for the A.Y. 2010-11 arising out of final assessment order dated 26.05.2024 passed u/s.143(3) r.w.s. 144C (1) o…
Mr. Kamal Bazad, L/H of Late Sh. Jagbir, 99, Hiranki Village, Narela, Delhi Vs. Income Tax Officer, Ward-21(4), New Delhi
The assessee/appellant Sh. Jagbir Singh has left for his heavenly abode on 29.04.2025. Learned counsel has filed affidavit of his son Mr. Kamal Bazad, as well as widow Mrs. Sumitra, both dated 28th & 21st August, 2025 respectively claiming …
Dharmendra Kumar vs. Commissioner of Income-tax (Appeals), Patna
This is an appeal preferred by the assessee, Dharmendra Kumar, against the order of the National Faceless Appeal Centre, Delhi, dated 28.03.2022 for the Assessment Year 2010-11. During the hearing on 04.03.2025, it was pointed out that the …
M/s. Stratus Commodities Pvt. Ltd. Vs. ITO, Ward-1(1), Kolkata
The Assessing Officer received information from the Investigation Wing that the assessee, M/s. Stratus Commodities Pvt. Ltd., is a beneficiary of an accommodation entry amounting to Rs. 90,00,000/- from M/s. Canary Tradecom Pvt. Ltd. Conseq…
DCIT, Circle 11(1), Kolkata Vs. M/s. Placid Limited
The case involves additions under section 68 and disallowance under section 14A of the Income Tax Act, 1961, made by the Assessing Officer. The Commissioner of Income Tax (Appeals)-NFAC, Delhi quashed the assessment order dated 16.03.2013. …
Sunita Gupta vs. Assistant Commissioner of Income Tax
The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
New Bharat Paints vs. Commissioner of Income Tax (Appeals)
The assessee, New Bharat Paints, did not file its return of income for Assessment Year 2010-11. Consequently, the Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961 on 31.03.2017. During the assessment proc…
M/s BEC Finance Pvt. Ltd. vs. Income Tax Officer, Ward 4(3), New Delhi
The statutory notice under section 143(2) along with section 142(1) of the Income-tax Act was issued to the assessee/appellant. In response, the assessee furnished relevant details which were examined by the Learned Assessing Officer (AO). …
Hughes Communications India Pvt. Ltd. vs. DCIT, Circle-12(1), Delhi
The appellant, Hughes Communications India Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2010-11. The assessing officer had completed the assessment under section …
Anand Prakash Gupta Vs ACIT, Circle-46(1), New Delhi
The assessee, Anand Prakash Gupta, filed his return of income for the assessment year 2010-11 on 30.09.2010 showing an income of Rs.6,12,750/-. The return was processed under section 143(1) of the Income Tax Act, 1961 at Rs.36,36,170/-. Sub…
Income Tax Officer (E), Trust Ward-1(1), New Delhi. Vs. Andhra Pradesh Technology Development & Promotion Centre
The Andhra Pradesh Technology Development & Promotion Centre (Appellant) is a registered society under section 12A of the Income Tax Act, 1961. It is involved in commercial activities such as providing consultancy services in Bamboo managem…
T.K.Elevators India Private Limited (Formerly ThyssenKrupp Elevator (India) Pvt. Ltd.) vs. DCIT
The appellant/assessee company filed a return of income for A.Y. 2010-11 declaring income of Rs.14,77,79,575/-. The case was taken up for scrutiny, and various notices were issued. The company had entered into international transactions wit…
ITA Nos. 3979 & 3983/Del/2024
These are the appeals filed by the revenue in ITA No.3979 & 3983/Del/2024 for Assessment Year 2010-11. The learned DR submitted that while electronically filing the appeal, there was some technical glitch and hence, as a matter of abundance…
M/s. Banke Bihari Properties Pvt. Ltd. vs ITO
The case involves M/s. Banke Bihari Properties Pvt. Ltd., which is in the business of purchasing and selling land and other immovable properties. During the assessment year 2010-11, the assessee incurred land development expenses amounting …