Browse Tax Judgements
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M/s. Nishan Inbuild Ltd. Vs. Pr. CIT
ITA No.2033/Del/2023Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi14 Jan 2026
The assessee, M/s. Nishan Inbuild Ltd., appealed against the Principal Commissioner of Income Tax (Central) [PCIT] at Meerut’s revision direction under section 263 of the Income-tax Act, 1961. The PCIT had deemed the Assessing Officer’s sec…
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Raghuvir Retailers Pvt. Ltd. vs PCIT-2
ITA No.919/KOL/2024Income Tax Appellate Tribunal 'A' Bench, Kolkata11 Feb 2024
The assessee, Raghuvir Retailers Pvt. Ltd., filed its return of income on 28.09.2013 declaring a loss of ₹5,144/-. Subsequently, the case was reopened under section 147 of the Income-tax Act, 1961, based on information alleging receipt of ₹…
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