Browse Tax Judgements
Showing 1–7 of 7 judgements · Browse by section & bench
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Shri Narender Singh Vs The I.T.O
The AO received information that the assessee made cash deposits amounting to Rs.52,30,000/- in a State Bank of India account. The AO found that the assessee did not file any ITR for A.Y. 2012-13 and did not offer any explanation regarding …
Sushmita Gupta vs. Income Tax Officer
In this case, the assessment was completed under section 144 of the Income-tax Act, 1961 by the Assessing Officer (AO) vide order dated 05.12.2019. The AO made an addition under section 69A of Rs.93,10,000/- for unexplained investment in pr…
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…
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…
Mr. Dhiren Pradip Sadiwala Vs. ITO, Ward-23(1)(6)
The assessee, Mr. Dhiren Pradip Sadiwala, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 7,55,020/-. A search and seizure action under section 132 of the Income Tax Act was carried out in the case…
Shri. Sandeep Vimalchand Gadiya Vs. ITO
The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
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…