Browse Tax Judgements
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Laxmi Chand Aggarwal Vs. ITO
An assessment order was passed on 30/12/2016 u/s 143(3) of the Income Tax Act, 1961 by making certain additions. Aggrieved by the assessment order, the Assessee preferred an Appeal before the Ld. CIT(A). The Ld. CIT(A) dismissed the Appeal …
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Deputy Commissioner of Income Tax vs. Liberty Retail
The appeal by the Revenue emanates from the order of the Ld. Addl/JCIT(A)-I, Mumbai dated 19.3.2025 relevant to assessment year 2014-15. The grounds of appeal pertain to whether the Common Area Maintenance (CAM) charges paid by the assessee…
ACIT (OSD), Delhi Vs. M/s. Pandit Munshi Ram & Associates Pvt. Ltd
The assessee did not file the return of income. The AO noticed several transactions such as purchase of an immovable property, interest earned, and payments made to contractors. Notice was issued u/s 148 of the IT Act, and the assessee file…
Sanjay Gupta vs. Assessment Unit, Income Tax Department, Delhi
The assessee filed return of income on 28.03.2015 declaring total income of Rs.15,18,530/-. The return was processed on 07.05.2015. The Assessing Officer passed an order u/s 148A(d) of the I T Act dated 29.07.2022 and made an addition of Rs…
The Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward 1, Hisar
These three appeals by the Assessee are arising out of the respective orders of the Ld. Ld. CIT(A)/NFAC, Delhi confirming the levy of penalty made by the AO u/s. 271(1)(b) amounting to Rs. 20,000/-; levy of penalty made u/s. 271(1)(c) amoun…
Kishan Kumar Gupta vs ITO
The assessee, Kishan Kumar Gupta, is engaged in the business of vegetables and filed his return of income declaring total income of INR 3,92,730/-. The case was selected for 'complete scrutiny' and the AO assessed income of the assessee at …
WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi
The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee…
Anju Kesarwani Vs. Deputy Commissioner of Income Tax
The assessee sold 4,000 shares of PMC Fincorp Ltd. and declared Short Term Capital Gain (STCG) of Rs. 8,59,559/-. The STCG was duly disclosed in the return of income. The return was processed under section 143(1) of the Act accepting the re…
Suresh Chand v. ITO Ward 4(1)
The assessee was a non-filer for A.Y 2014-15 but had made high value transactions as per the data available with the department. Accordingly, the case was reopened and assessment completed u/s 147 r.w.s 144 r.w.s 144B at an income of Rs. 45…
Sai Expo Fab Pvt. Ltd. vs DCIT Circle-22(2)
The assessee company filed its return for A.Y. 2014-15 on 26.11.2014 declaring total income of Rs. 26,11,290/-. Subsequently, on the basis of information available on the Insight portal regarding bogus transactions made by the assessee, the…
Assistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.
The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L…
Dharambir v. National Faceless Assessment Centre, Delhi
The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
DCIT, Central Circle, Delhi vs. Pooja Mittal
A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
Rajiv Garg vs. Commissioner of Income Tax (Appeals)
The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an…
Ram Garhia Cooperative Bank Ltd. vs Assistant Commissioner of Income Tax, Central Circle-63(1), New Delhi
The appeal is preferred by the assessee against the order dated 21.11.2019, passed by Learned Commissioner of Income Tax(Appeals)-33, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2014-15. The penalty order in…
Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Habicon Estate Pvt. Ltd. vs. ITO
The assessee filed return of income on 30.11.2014 declaring income of Rs. 10,98,826/- for Assessment Year (‘AY’) 2014-15. The case was reopened by issuing a notice u/s 148 dated 30.06.2021 under the old regime. The assessee filed a return o…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…
Pradeep Kumar Yadav vs. Income Tax Officer
The assessee's appeal for assessment year 2014-15 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi's DIN and order No. ITBA/NFAC/S/250/2025-26/1078128541(1), dated…