Browse Tax Judgements
Showing 1–20 of 60 judgements · Browse by section & bench
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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…
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…
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…
Sh. Sunder Lal vs. Income Tax Officer, Ward-68(8), New Delhi
The assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059165095(1), dated …
Income Tax Officer, New Delhi vs. Uday Kumar
The assessee, Uday Kumar, is an individual and non-filer of return of income. The department alleges that the assessee received Rs.59,18,00,000/- from 636 investors of M/s Aurochem Buildprop Private Limited (ABPL) and neither gave property …
Ojas Impex Private Limited Vs Income Tax Officer-19(1)
The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Dy. Commissioner of Income Tax, Circle-77(1) Vs M/s Sikka Infrastructure Pvt. Ltd.
The assessee, M/s Sikka Infrastructure Pvt. Ltd., a private limited company, participated in the tender for allotment of Group housing plots of New Okhla Industrial Development Authority (NOIDA). The Assessing Officer initiated proceedings …
SURESH CHAND VS. ITO, WARD 2(3)(2)
This appeal has been filed by the Assessee, Suresh Chand, against the order dated 12.09.2024 passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice, henc…
Maharaja Agarsain Private Limited Vs. Income Tax Officer, Ward-16(2), New Delhi
This appeal pertains to the assessment year 2012-13 and arises against the order dated 18.07.2024 passed by the Commissioner of Income Tax (Appeals)-29, New Delhi in case no. 10241/2019-20. The proceedings are under section 147/143(3) of th…
JIT PAL SINGH Vs. Ward2(2), Gurgaon.
The appellant, JIT PAL SINGH, deposited cash amounting to Rs. 20,00,000/- into his bank account during the Financial Year 2011-12, instead of the alleged amount of Rs. 31,00,000/-. The appellant did not file a return of income for the relev…
ITA No. 3940/Del/2016
The appeal filed by the Department of Revenue is against the order dated 26.04.2016 of the Learned Commissioner of Income-Tax (Appeals)-4, New Delhi, arising out of the order dated 27.03.2015 under Sections 143(3) of the Income-Tax Act, 196…
Ravinder Kataria vs. ITO, Ward-1, Panipat
The assessee, Ravinder Kataria, is a farmer with 22 acres of agricultural land at Village Bapoli, Panipat District. He filed his return of income for AY 2012-13 on 10.09.2012. The assessee had shifted to Panipat from Village Bapoli, and not…
Jugal Kishor Pradhan vs ITO
The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
ITA no. 2275/Del/2024
The instant appeal, filed by the assessee Smt. Nisha Sahai, is directed against the order dated 27/03/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 22/12/2019 under sections 144/…