Browse Tax Judgements
Showing 181–200 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.
Nafe Singh Shokeen vs. ITO Ward 34(6), Delhi
The assessee, Nafe Singh Shokeen, deposited cash amounting to Rs. 19,07,000/- in savings accounts with Oriental Bank of Commerce during the assessment year 2012-13 but did not file his return of income for that year. Consequently, the case …
Seema Mehta vs. Income-tax Officer
This appeal is directed by the assessee, Seema Mehta, against the order dated 28.03.2024 passed by the Learned Commissioner of Income-Tax (Appeals)/National Faceless Assessment Centre (NFAC), Delhi, pertaining to assessment year 2012-13. Th…
MEENU RANI VS. ITO, WARD 3(3)(2)
The case of the assessee, Meenu Rani, was selected under sections 147/148 for the assessment year 2012-13 based on information that she was a beneficiary of bogus Long-Term Capital Gains (LTCG) and Short-Term Capital Loss (STCL) entries in …
Shree Krishna Vanaspati Industries Pvt. Ltd. vs. Income Tax Officer, Ward-23(3), New Delhi
The assessee, Shree Krishna Vanaspati Industries Pvt. Ltd., had its assessment completed for the Assessment Year 2012-13 with various additions. Subsequently, a penalty of Rs.15,64,288/- was levied under section 271(1)(c) of the Income Tax …
Sunil Gupta vs. ACIT
The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.…
Mrs. Gurneet Chawla, (Legal Heir of late Mr. Paramjeet Singh Chawla) vs. Deputy Commissioner of Income Tax, Central Circle-II, Faridabad, Haryana
This appeal is directed against the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 29.12.2018, confirming the levy of penalty under section 271AAA of the Income Tax Act, 1961. The assessee, Paramjeet Singh Chawla, died …
Image Township and Developers Pvt. Ltd. vs. ITO
The assessee, Image Township and Developers Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 30.08.2024, pertaining to Assessment Year 2012-13. The NFAC had dismissed the appeal on the…
TAJMEET KAUR VS. ITO, WARD 29(7) DELHI
The assessee, Tajmeet Kaur, was a shareholder with a 13.65% shareholding in VXL Realtors Private Limited. During the scrutiny of her case under section 148 of the Act, it was found that she had received a loan amounting to Rs. 20,34,000/- f…
Anand Singh vs. ITO 69(5), Delhi
The assessee, Anand Singh, deposited cash of Rs. 30,19,000/- in his savings bank account. The Assessing Officer (AO) was not satisfied with the source of the cash deposits, which included Rs. 6,44,000/- from the sale of commodities and Rs. …
SUBHASH AUTOMOBILES VS. ITO, WARD 3(4), NOIDA
The assessee, SUBHASH AUTOMOBILES, filed its return on 25.9.2012 declaring a total income of Rs. 3,11,200/-. The source of income is business from trading in diesel, petrol, lubricants, etc. The case was selected for scrutiny under CASS. An…
Auric Merchandising Services vs. DCIT, Circle 1(1)
This appeal was filed by Auric Merchandising Services against the order dated 21.7.2024 passed by the NFAC, Delhi for the assessment year 2012-13. During the hearing, the appellant's representative, Shri Ranjeet Kesharwani, CA, submitted th…
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…
Eltek SGS Pvt. Ltd. vs ACIT
The assessee, Eltek SGS Pvt. Ltd., engaged in the business of manufacturing and trading of electronics/electrical goods, filed its Income Tax Return declaring income of Rs.7,82,23,760/- on 29.11.2012, which was later revised to Rs.6,38,34,6…
ITA No.2846/Del/2017
The assessee, M/s Sunniva Promoters Pvt. Ltd., is a Private Limited Company. A survey under section 133A was conducted at the business premises of M/s Aerens Jai Realty (Pvt.) Ltd. on 17/08/2011. During the survey, certain documents indicat…
Assistant Commissioner of Income Tax vs. Triveni Turbine Ltd.
This appeal by the Department is directed against the order of Commissioner of Income Tax (Appeals)-I, Noida dated 29.12.2015, for assessment year 2012-13. The assessee, Triveni Turbine Ltd., has filed an application dated 07.02.2025 statin…
Vijay Singh vs. ITO
The appeal filed by the assessee, Vijay Singh, is against the order dated 28.03.2017 of the Learned Commissioner of Income Tax (Appeals)-1, Gurgaon, arising out of the assessment order dated 30.03.2015 passed by the Income Tax Officer, Ward…
Shri Anil Kumar Vs. The I.T.O
The assessee, Shri Anil Kumar, did not respond to the notices issued by the Assessing Officer nor uploaded any details. Consequently, the Assessing Officer assessed the income of the assessee at Rs. 93,95,040/- for the year under considerat…
STAR AGRO FARMS VS. ITO, WARD 4
This appeal has been filed by the Assessee, STAR AGRO FARMS, against the order dated 09.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi. The Assessing Officer completed the assessment under sections 144 and 147 of the Income Tax Act on 19.12.2…
Vijay Pal Singh
The appellant, Vijay Pal Singh, proprietor of M/s Vedanta Projects, filed his return of income declaring income at Rs.6,04,522/- for the Assessment Year 2012-13. The return was selected for scrutiny, and a notice under Section 143(2) was se…
Sonu Khan Vs. ITO, Ward-4(3), Gurugram
The appeal in ITA No.4303/Del/2024 for AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 07.06.2024 against the order of assessment passed u/s 14(3) r.w.s. 147 of the Income-tax Act, 1961 dated 20…