Browse Tax Judgements
Showing 1–20 of 37 judgements · Browse by section & bench
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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…
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…
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…
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 …
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…
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…
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…
Ranvir vs. ITO, Ward 5
The assessee, Ranvir, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for Assessment Year 2012-13. None appeared on behalf of the asse…
Prabjit Singh vs. DCIT, Circle 72 (1)
The assessee, Prabjit Singh, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 31.01.2024 for the Assessment Year 2012-13. None appeared on behalf of t…
Gargi Manchanda vs. Income Tax Officer
The assessee, Gargi Manchanda, made cash deposits during the financial year 2011-12 but did not file an Income Tax Return (ITR) for the assessment year 2012-13. Consequently, her case was reopened under section 147 and a notice under sectio…
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…
Sanjay vs. ITO, Ward-2
The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req…
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…
National Steels Vs. ITO, Ward-46(1), Delhi
The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2…
Vinod Kathuria vs. ITO, Ward 14 (2)
The assessee, Vinod Kathuria, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 25.03.2024 for the Assessment Year 2012-13. The Learned Advocate for the…
Yudhveer Chauhan vs. ITO
The assessee, Yudhveer Chauhan, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 19.08.2024, for the Assessment Year 2012-13. The Assessing Office…
Ashok Kumar vs. ITO, Ward 1 (5)
The assessee, Ashok Kumar, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.11.2023, for the Assessment Year 2012-13. The appeal was filed on the g…
DCIT vs. Jay Enn Infotech Pvt. Ltd.
This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, dated 30.06.2023, for Assessment Year 2012-13. The Revenue contested the action of the Ld. CIT(A) deleting protective and su…