Browse Tax Judgements
Showing 101–120 of 215 judgements · Browse by section & bench
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Jitan Kumar Vs. Income Tax Officer
The assessee, Jitan Kumar, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s order dated 27.10.2025, which refused to condone the delay of 692 days in filing the lower ap…
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.…
Income Tax Officer vs Swan Digital Foundation
The assessee, Swan Digital Foundation, filed its return of income for the Assessment Year 2012-13 declaring income at Rs. 32,168/-. Information was received that the assessee company received an amount of Rs. 1,23,85,000/- through bank tran…
Gyan Enterprises Pvt. Ltd. (AY: 2012-13)
The assessee, Gyan Enterprises Pvt. Ltd., a non-banking financial company, filed its return declaring a business income of Rs. 8,04,59,896/- for the assessment year 2012-13. Subsequently, the case was reopened under sections 147/148 of the …
Gaurav Dhir Vs. Income Tax Officer
This appeal pertains to the assessment year 2012-13. The assessee, Gaurav Dhir, has appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)], Nashik, dated 31.10.2025. The case involves proceedings un…
DCIT Vs. Kanpur Development Authority
The Kanpur Development Authority (KDA) filed a return declaring NIL income for the assessment year 2012-13. The KDA claimed exemption under Section 11 and 12 of the Income Tax Act, 1961 for its surplus income. The Assessing Officer (AO) dis…
Dharam Singh Vs. Income Tax Officer
The case involves an appeal against the order dated 26.04.2024 of the Learned Commissioner of Income Tax (Appeals) National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 27.11.2019 of the Learned Assessing …
The Bank of Tokyo-Mistubishi UFJ Ltd. vs. Deputy Commissioner of Income-Tax
These cross appeals by the assessee and the Revenue for AY 2012-13 are directed against the Assessment Order dated 10.05.2016 passed under section 143(3) read with section 144C(13) of the Income Tax Act, 1961. The assessee challenged the va…
Sh. Brahmdatt Vs. Income Tax Officer, Ward-1(5), Ghaziabad
These assessee’s twin appeals ITA Nos. 8208 & 8209/Del/2025 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s orders, both dated 06.02.…
Bholenath Foods Limited Vs. Income Tax Officer
The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
M/s B G Steels Pvt Ltd.
The assessee, BG Steel Pvt. Ltd., filed its return for A.Y. 2012-13 declaring a total income of Rs. 38,34,130/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, based on information from the Investigat…
Arun Adlakha Vs Income Tax Officer
This appeal arises from the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 04.12.2025, in proceedings under sections 147 read with 144 of the Income Tax Act, 1961. The appellant, Arun Adlakha, filed a lower appeal agai…
Amit Yadav vs. Income Tax Officer
This appeal is filed by the assessee, Amit Yadav, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 01.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment…
Sh. Akash Deep Singla Vs. Deputy Commissioner of Income Tax
This appeal arises from the order of the Commissioner of Income Tax (Appeals)-3, Gurgaon, dated 11.11.2025, involving proceedings under section 143(3)/147 of the Income-tax Act, 1961. The primary issue is the validity of the assessment fram…
ITA No.4474/Del/2025 (ASSESSMENT YEAR 2012-13)
The assessee, Shipra Bansal, filed her return of income for the assessment year 2012-13 declaring a total income of Rs. 15,60,541/-. Based on information received from the DCIT, Central Circle-1, Kanpur, a search under section 132 of the In…
Value Plus Retail Private Limited Vs. DCIT, Circle 3(1)
The assessee, Value Plus Retail Private Limited, borrowed money from 20 related parties aggregating to ₹3,95,80,391/- during the year. The assessee filed the return of income on 28.09.2013, showing total income of ₹1,88,54,010/-. The case w…
M/s. Shree Salasar Commercial Company Private Limited Vs. I.T.O Ward-10(1), Kolkata
The assessee, M/s. Shree Salasar Commercial Company Private Limited, filed its return of income showing 'NIL' income. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) due to the large share premium receiv…
R Rampuria Consultants Pvt. Ltd. vs. DCIT, Circle-5(1), Kolkata
The assessee, R Rampuria Consultants Pvt. Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 690. The case was selected for scrutiny through CASS, and a notice under section 143(2) of the Income…
R A Realtors Pvt. Ltd. vs. ITO, Ward-13(1), Kolkata
The assessee, R A Realtors Pvt. Ltd., filed its return of income declaring total income as Nil for the assessment year 2012-13. The case was selected for scrutiny under CASS. During the assessment proceedings, the Assessing Officer noticed …
M/s Truthful Vintrade Pvt. Ltd. vs. ITO, Ward-12(2), Kolkata
This appeal was filed by M/s Truthful Vintrade Pvt. Ltd. against the order dated 30.06.2025 of the CIT(A)-21, Kolkata, passed under section 250 of the Income-tax Act, 1961 for the assessment year 2012–13. The learned Authorized Representati…