Browse Tax Judgements
Showing 1–20 of 41 judgements · Browse by section & bench
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Anuj Kuchhal vs. Income Tax Officer, Ward-3(1)(4)
The assessee filed two appeals for AY 2013-14 against the order of Commissioner of Income Tax (Appeals). In ITA No. 7151/Del/2025, the appeal was dismissed in limine on account of limitation. In ITA No. 7150/Del/2025, the appeal arises out …
Arjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Bindal Vanijya Pvt. Ltd vs ACIT
The appeal in ITA No.1387/Del/2026 for AY 2013-14, arises out of the order of the ld Commissioner of Income Tax (Appeals)-30, New Delhi dated 14.01.2025 against the order of assessment passed u/s 143(3)/263 of the Income-tax Act, 1961 dated…
The Little Pearl Charitable Society vs PCIT (Central)-3, Delhi
The assessee, The Little Pearl Charitable Society, is an educational society running schools in New Delhi. It was registered under Section 12A read with Section 12AA of the Income Tax Act, 1961. A search and seizure operation revealed that …
DCIT, Circle 73(1), Delhi vs. Canon India Private Limited
The Revenue's appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Nagpur's order dated 29.10.2024 involving proceedings under section 201(1)/201(1A) of the Income-tax Act, 1961. The Re…
Nishant Narang Vs. Income Tax Office, Ward-36(1)
The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings …
Sanjeev Aggarwal v. ITO, Ward 35(5), Delhi
The appeal has been filed by the assessee against the order passed by the Learned Commissioner of Income Tax (Appeals), New Delhi / National Faceless Appeal Centre (NFAC) dated 29.07.2025 for the Assessment Year 2013-14. None appeared on be…
K&S Fincon Pvt. Ltd. Vs. Income Tax Officer, Ward-14(1), Delhi
The assessee filed the return of income declaring income of Rs.29,820/- on 26-10-2013 for A.Y.2013-14. The return was processed u/s 143(1) of the Act on 13-03-2014. The case was selected for scrutiny u/s 143(3) of the Act and Assessment ord…
DCIT, Central Circle-29, New Delhi vs. M/s. Ansh Industries Pvt. Ltd.
This Revenue’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the 'CIT(A)'], New Delhi’s order dated 25.09.2025 having DIN and order no. ITBA/APL/M/250/2025-26/1081171242(1), involv…
Income Tax Officer, Sector-12, Bay No.25-28, Urban Estate, Karnal, Haryana-132001 Vs. SHIV SHANKAR RICE MILLS, GOGRIPUR ROAD KARNAL, KARNAL, Haryana-132001
The assessee, a partnership firm, filed its return of income for Assessment Year 2013-14. The case was reopened and reassessed under section 147/144B of the Income Tax Act, 1961. The Assessing Officer made certain additions which were delet…
Atul Bansal vs. ACIT, Central Circle 16 & ACIT, Central Circle 16 vs. Atul Bansal
Assessee filed his return of income declaring income of Rs.55,11,320/-. The case was selected for scrutiny. Assessing Officer made an addition of Rs.71,08,35,311/- as deemed dividend u/s 2(22)(e) and rejected exemption claimed u/s 54. Asses…
Sh. Vipul Gupta Vs. DCIT, CC-2, Noida
The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…
Income Tax Officer, Ward-18(1), New Delhi vs. Neminath Industries Pvt. Ltd.
The Revenue’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], New Delhi’s order dated 12.02.2019 passed in case no. 117/18-19, involving proceedings under section 271(1…
Sh. Tarun Radhakrishin Tahiliani Vs. PCIT, New Delhi
The assessee/appellant, Sh. Tarun Radhakrishin Tahiliani, was assessed as an individual. The departmental authorities conducted a search on 29.05.2018, leading to the initiation of section 153A proceedings against him. A notice dated 30th M…
Sh. Vijay Pal Solanki vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)-15 [CIT(A)/NFAC], Delhi’s order dated 14.08.2019 passed in case no. 35/16-17, involving proceedings under section 143(3) of the Income-tax Act, 1961. The learned Assessing …
Assistant Commissioner of Income Tax, Central Circle-13, New Delhi. Vs. M/s Lizer Cylinders Ltd.
A search and seizure operation under section 132(1) of the Income Tax Act was carried out in J P Minda Group of cases on 20.09.2013, which included the case of the assessee, M/s Lizer Cylinders Ltd. Notice under section 153A of the Act was …
ANKUR YADAV VS. NFAC, NEW DELHI
The Assessee, Ankur Yadav, has filed an appeal against the Order of the Ld. NFAC, Delhi dated 24.7.2024, relating to assessment year 2013-14. The appellant has submitted that in view of the Direct Tax Vivad Se Vishwas Scheme, 2024, the asse…
Ms. Barkha Dutt Vs. ACIT
This appeal arises from the order of the Commissioner of Income Tax (Appeals)-32, Delhi, dated 22.11.2016, involving proceedings under section 143(3) of the Income-tax Act, 1961. The assessee, Ms. Barkha Dutt, derived salary income amountin…
Sh. Rajesh Kumar Vs. Income Tax Officer
This appeal pertains to the assessment year 2013-14 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 26.12.2023. The proceedings involve section 147 of the …
Kapil Dev Nikhanj Vs. ACIT
The assessee, Kapil Dev Nikhanj, a former cricketer, received a one-time benefit of Rs 1.50 crores from the Board of Control for Cricket in India (BCCI) in recognition of his services to Indian cricket. He offered this amount to tax in his …