Browse Tax Judgements
Showing 1–20 of 30 judgements · Browse by section & bench
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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…
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…
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…
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…
DCIT, Circle 4 (2), vs. Cyberwalk Tech Park Pvt. Ltd.
The Revenue has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals), Delhi-31 dated 25.11.2024 for the Assessment Year 2012-13. The assessee was allotted land measuring 38212 sq mtrs. in Manesar by HSIIDC f…
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 …
DCIT vs Rajan Kumar
The assessee, Rajan Kumar, is an individual running a proprietorship firm under the name of 'M/s Shipra Engineers and Consultants'. He filed a return of income on 21-03-2013 declaring total income at Rs. 42,50,268/-. The case was selected f…
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 …
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…
Dy. CIT, Central Circle-27, New Delhi Vs. M/s Debonair Tie-up Pvt. Ltd.
The assessee, M/s Debonair Tie-up Pvt. Ltd., is a company engaged in trading in shares, securities, debentures, and other investments. The return of income was filed on 30.09.2012 declaring a total income of Rs.43,187/-. The assessment was …
Assistant Commissioner of Income Tax vs. Taxus Infrastructure and Power Projects P. Ltd.
The assessee, Taxus Infrastructure and Power Projects P. Ltd., is engaged in the business of power projects contracts and manufacturing of electrical goods and equipments. During the relevant period, the assessee received an unsecured loan …
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…
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/…
DCIT, Central Circle-30, New Delhi-110055 Vs Rupinder Kaur
The Revenue’s appeal for Assessment Year 2012-13 arises against the CIT(A)-27, New Delhi’s order dated 24.02.2020, in proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The departmental authorities conducte…
International Trading Corporation Vs. Income Tax Officer
This appeal was preferred by the assessee, International Trading Corporation, against the order dated 30.11.2023 passed by the Commissioner of Income Tax (Appeals), NFAC, New Delhi. The assessee filed an application dated 04/03/2025 for wit…
Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.
The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin…
Income Tax Officer Ward-25(2), New Delhi. Vs. M/s Telplay Packaging Solutions Pvt. Ltd.
The assessee, M/s Telplay Packaging Solutions Pvt. Ltd., filed its return of income for the year under appeal declaring a total income of Rs.1100/-. The case was taken up for scrutiny, and an assessment order was passed adding Rs.7,70,00,00…
Sh. Devender Kumar vs. ITO, Ward 1, Rohtak
This appeal was filed by the assessee, Sh. Devender Kumar, against the order of the Commissioner of Income-tax (Appeals)/NFAC, Delhi dated 11.10.2023 for the Assessment Year 2012-13. The assessee sought to withdraw the appeal as he had sett…
ITA No.8487/Del/2025
This Revenue’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 & Order No:ITBA/NFAC/S/250/2025-26/1081655145(1), dated 13.…