Browse Tax Judgements
Showing 1–5 of 5 judgements · Browse by section & bench
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Shri Narender Singh Vs The I.T.O
The AO received information that the assessee made cash deposits amounting to Rs.52,30,000/- in a State Bank of India account. The AO found that the assessee did not file any ITR for A.Y. 2012-13 and did not offer any explanation regarding …
Sushmita Gupta vs. Income Tax Officer
In this case, the assessment was completed under section 144 of the Income-tax Act, 1961 by the Assessing Officer (AO) vide order dated 05.12.2019. The AO made an addition under section 69A of Rs.93,10,000/- for unexplained investment in pr…
AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
CHETNA SUNDARAM VS. DCIT, CIRCLE 70(1), NEW DELHI
The assessee, Chetna Sundaram, deposited Rs. 2,00,000 in her HDFC Bank Ltd. savings account. The source of this deposit remained unexplained despite being given ample opportunity to provide documentation. Consequently, this amount was deeme…
RAJESH JAIN VS. ITO, WARD 34(6)
The assessee, Rajesh Jain, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 1,60,260/-. The Assessing Officer (AO) noted that during the financial year 2011-12, the assessee made cash deposits of Rs…