Browse Tax Judgements
Showing 201–215 of 215 judgements · Browse by section & bench
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Shree Shyam Baba Exim Pvt. Ltd vs. Income Tax Officer, Ward-23 (3), New Delhi
The appeal in ITA No.3265/Del/2024 for AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 12.06.2024 against the order of assessment passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 dated 2…
ITA No. 5818/DEL/2017 & ITA No. 5957/Del/2017
This case involves cross appeals filed by both the Revenue and the Assessee against the order of the Ld. CIT(A)-19, New Delhi dated 03.07.2017 pertaining to assessment year 2012-13. The Assessing Officer (AO) had rejected the books of accou…
Ajay Singh vs ACIT
This appeal is filed by Ajay Singh against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 02.05.2023 for the Assessment Year 2012-13, sustaining the addition made by the Assessing Officer under section 68 of the Income Tax Act, 1961. A…
Sh. Vinod Kumar, Proprietor of Vinod Enterprises Vs. Income Tax Officer, Ward-5, Karnal
The assessee, Sh. Vinod Kumar, Proprietor of Vinod Enterprises, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which enhanced the disallowance for bogus pu…
DCIT, Circle 4(1) Vs. M/s Amalgamated Plantations Pvt. Ltd.
The assessee, M/s Amalgamated Plantations Pvt. Ltd., filed its return of income on 28.09.2012, which was revised on 31.03.2014, claiming a deduction under section 80IE of the Income Tax Act for ₹15,97,27,673/-. The case was selected for scr…
ITA No.339/Kol/2020
This case pertains to the assessment year 2012-13, where the Assessing Officer (AO) enhanced the income of the assessee, M/s KA Vanijya Pvt. Ltd., by adding Rs. 2,04,75,000/- as unexplained cash credit under section 68 of the Income Tax Act…
Income Tax Officer, Ward 7(1) Vs. Tirumala Relcon Private Limited
The assessee, Tirumala Relcon Private Limited, filed its return of income on 30.09.2012, disclosing a loss of ₹3,92,370/-. The case was selected for scrutiny, and the Assessing Officer (AO) issued statutory notices and questionnaires. The a…
Adidarshan Tradewing Private Limited Vs. I.T.O., Ward -12(2), Kolkata
The assessment proceedings were initiated against the assessee company under sections 143(3) and 263 of the Income Tax Act, 1961, following a notice issued on July 5, 2019. Despite multiple opportunities provided for compliance, the assesse…
Income Tax Officer, Ward -7(1) Vs. RJC Developers Pvt. Ltd.
The assessee, RJC Developers Pvt. Ltd., filed its return of income on 29.09.2012, declaring a total income of ₹28,174. The case was selected for scrutiny through Computer Assisted Scrutiny Selection (CASS). The assessee issued 16,400 equity…
M/s Tanmay International Vs. Income Tax Officer, Ward 28(5), Delhi
The case pertains to the assessment year 2012-13. Information was received indicating that the bank account of M/s Tanmay International had significant credit entries amounting to Rs. 1,12,94,314/- during F.Y. 2011-12, with major portions t…
Net Agri Company Pvt. Ltd. vs ITO
This appeal was preferred by Net Agri Company Pvt. Ltd. against the order dated 12.09.2017 passed by the Ld. CIT (A)-6, Delhi for assessment year 2012-13. The assessment order was passed on 27.03.2015 under section 144 of the Income Tax Act…
The ACIT, Circle -7(1), New Delhi Vs M/s. Dayal Steel P. Ltd.
The case pertains to the assessment year 2012-13 where M/s. Dayal Steel P. Ltd. filed a return declaring an income of Rs. 11,28,235/-. The case was selected for scrutiny under CASS. During the year, the assessee received unsecured loans amo…
ACIT Circle-74(1), New Delhi vs. Indian Institute of Technology, Delhi
The assessee, Indian Institute of Technology, Delhi, is an institution set up under The Institutes of Technology Act, 1961, funded by and under the administrative control of the Ministry of Education, Government of India. The Ministry frame…
Deb Prasanna Choudhury Vs. ADIT/DCIT (IT)-1(1), Kolkata
The assessee, Deb Prasanna Choudhury, filed his return of income showing a total income of ₹20,28,740/- with payment of tax of ₹5,50,570/-. Summons were issued by ADIT(Inv.), Asansol for clarification of large value transactions. The case w…
Ramasamy Kandasamy v. The ITO
The case involves the reopening of an assessment for the Assessment Year 2012-13 by the Assessing Officer (AO) under Section 147 of the Income Tax Act, 1961. The appellant, Ramasamy Kandasamy, is one of the trustees of 'The Karur Kongu Char…