Browse Tax Judgements
Showing 1–20 of 26 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…
Jaideep Chopra Vs ITO Ward-44(6)
The appeal is preferred by the assessee against the order dated 13.12.2024, passed by Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2012-13/10302267 for A.Y. 2013-14. The a…
M/s Fairdeal Information Technology Private Limited vs. Income Tax Officer, Ward-9(1), New Delhi
The assessee, M/s Fairdeal Information Technology Private Limited, filed its return of income declaring total income of Rs.5,81,730/-. The case was re-opened u/s 147 by way of issue of notice u/s 148 of the Income Tax Act, 1961. The Assessi…
M/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)
The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
North India Wires Limited Vs. DCIT, Circle 3(1), Kolkata
The return was filed on 29.03.2013, declaring total income of Rs.3,04,06,700/-. The assessee is engaged in the business of manufacturing LPG Cylinders. The case of the assessee was selected for scrutiny and assessment was framed vide order …
Pawan Kumar Vs Income Tax Officer
This appeal by Pawan Kumar for Assessment Year 2013-14 arises against the order of the CIT(A)/NFAC, Delhi dated 29.11.2023, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for the assessee submitte…
Krishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi
This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of …
Sunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Rama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax
These two appeals have been preferred by the assessee, Rama Pashu Aahar Pvt. Ltd., against the orders dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, under section 143(3) read with section 147 and unde…
Global Emerging Markets India Limited Vs. Assessment Unit, Income Tax Department, NFAC
The assessee, Global Emerging Markets India Limited, filed its return of income for AY 2013-14 declaring losses. A notice under Section 148 of the Income Tax Act was issued to the assessee on 30.06.2021. The assessee challenged the validity…
Anil Kr. Jain vs. DCIT
The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Wandel Global Services Pvt. Ltd. (Struck off) vs. ITO, Ward-15(3)(1)
The assessee-company, Wandel Global Services Pvt. Ltd., did not file its return for the Assessment Year 2013-14. However, it was revealed that the company had deposited Rs. 3,50,000 in cash in Karnataka Bank. The case was reopened under sec…
Sudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Amish Anantrai Modi Vs. Dy.Commissioner of Income Tax Central Circle 2(1), Mumbai
The assessee, Amish Anantrai Modi, originally had an assessment framed under section 143(3) read with section 153C of the Income Tax Act, 1961, which was quashed by the Coordinate Bench of the Tribunal in ITA No.1312/Mum/2021. Subsequently,…
Mohd. Sami Alam vs. Income Tax Officer
Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
Goodhope Tie-Up Pvt. Ltd. vs. ITO, Ward-1(1), Kolkata
The assessee, Goodhope Tie-Up Pvt. Ltd., filed a return of income declaring total income of Rs. Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was selected for scrutiny, and an assessm…
ACIT, Circle-4(1), Kolkata vs. Victor Tradelink Pvt. Ltd.
The assessee, Victor Tradelink Pvt. Ltd., filed its return of income declaring a total income of Rs.1,75,152/-. The Assessing Officer received information from the Investigation wing indicating that the assessee had received accommodation e…
Vinayak Tradevin Pvt. Ltd. Vs ITO, Ward-2(1), Kolkata
The assessee-company, Vinayak Tradevin Pvt. Ltd., filed its original return of income for A.Y. 2013–14 on 28.03.2014, declaring a total loss of ₹2,00,002. Subsequently, information was received from the office of the Income Tax Investigatio…