Browse Tax Judgements
Showing 1–20 of 215 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Sanjeev Bhardwaj vs ACIT
The assessee filed his return of income on 18.05.2019, declaring total income of INR 381,54,310/-. During the assessment proceedings, AO observed that assessee has received funds from M/s Oxygen Projects Pvt. Ltd. of INR 50,00,000/-. After …
Assistant Commissioner of Income Tax, Circle 10(1), R. No. 389A, 3rd Floor, CR Building, IP Estate, Delhi 110001 Vs. Jindal Poly Films Limited, 19th K.M. Hapur, Bulandshahar Road, P.O. Gulaothi, Bulandshahar, Uttar Pradesh 203408
The assessee/respondent is engaged in the business of manufacturing Polyester chips, Biaxially Oriented Polyester Film, Biaxially Oriented Poly Propylene Film, Metalized Film and PVDC Films. The assessee filed its return of income for AY 20…
M/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)
The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p…
Anupma Bidra vs Income Tax Officer, G Budh Nagar
The assessee, Anupma Bidra, deposited cash amounting to Rs. 27,00,000/- in her savings bank account and sold an immovable property for Rs. 72,35,000/- during F.Y. 2011-12. The Assessing Officer issued notices to examine the source of cash a…
Picheswar Gadde vs. ITO, Ward 10(1), Delhi
The assessee, Picheswar Gadde, filed a return of income declaring total income of Rs. 23,23,780/- for AY 2012-13. The case was reopened by the Assessing Officer (AO) after obtaining approval from the Principal Commissioner of Income Tax Del…
Luv Bhardwaj vs. DCIT
The case was reopened under Section 147 of the Income Tax Act, 1961 against the assessee firm who filed his return of income for AY 2012-13 declaring the total income at Rs.42,50,930/-. The return was processed under Section 143(1) on 26.02…
Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.
These Revenue’s twin appeals ITA Nos. 436 & 519/Del/2020 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-8, New Delhi’s orders dated 14.11.2019 & 13.12.2019, in case no. 10520/17-18 and 10521/17-18, invol…
M/s Chandra Co-operative Group Housing Society Limited v. Income Tax Officer, Ward 1(3), Gurgaon, Haryana
The appellant filed an appeal against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi dated 25/07/2025 for the Assessment Year 2012-13. An assessment order was passed on 08/12/2019 u/s 147 r.…
Shiv Shakti Handicrafts Pvt. Ltd. vs ITO
The assessee company, Shiv Shakti Handicrafts Pvt. Ltd., filed its return of income for AY 2012-13 declaring income of INR 12,85,810/-. A search and seizure operation was carried out in the case of Tirupati Sunworld Group of companies on 11…
K M V Industries vs. Income Tax Officer, Ward-58(1), Delhi
The assessee filed its return of income declaring total income on 31.03.2013. The assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs. 10,07,610/-. Thereafter, reassessment proceedings u/s 147 were …
Pankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Jagram Manesar vs. Assessing Officer, Gurugram
The assessee, Jagram Manesar, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 19.05.2025 for A.Y. 2012-13, which sustained an addition of Rs.37,99,000/- made towards undisclosed income in respect…
Ashok Gupta vs. Ward 52 (5)
The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 30.10.2025 for A.Y. 2012-13 in sustaining the addition made by the AO in respect of undisclosed interest income earned i…
NAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Rohit Manchanda Vs. ITO
The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…
Braham Prakash vs Income Tax Officer
This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of …
Shri Abhimanyu Nath Vs. The I.T.O
The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
Raghav Aditya Chits Pvt. Ltd. vs ACIT, Circle-13
The appeal is preferred by the assessee against the orders dated 21.02.2018, by Ld. CIT(A)-7, New Delhi, u/s 250(6) of the Income Tax Act, 1961 for A.Y. 2012-13. None appeared from the assessee side, therefore, the Tribunal decided to proce…
M/s Shring Construction Company Pvt. Ltd. vs ACIT/DCIT, Circle-2, Muzaffarnagar
The assessee’s twin appeals ITA Nos. 5226/Del/2016 & ITA No. 7057/Del/2018 for Assessment Year 2012-13 arise against the CIT(A), Muzaffarnagar’s orders dated 29.07.2016 & 26.09.2018 in case Nos. 39/15-16/MZR & 4003-3 815-1170-218, in procee…