Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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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 Singla Realters Ltd Vs. The I.T.O
The assessee, M/s Singla Realters Ltd, was engaged in the business of real estate and construction. The company claimed expenses towards purchase of construction material and travelling, which were partially disallowed by the Assessing Offi…
M/s. Bhasin Motors Pvt. Ltd. vs. ACIT
The assessee, M/s. Bhasin Motors Pvt. Ltd., filed twin appeals against the Commissioner of Income Tax (Appeals)-23's order dated 11.01.2019. The appeals pertain to proceedings under section 143(3) and 271(1)(c) of the Income-tax Act, 1961. …
Blaze Manufacturing Co vs DCIT
The assessee, Blaze Manufacturing Co, engaged in the business of export of Indian handicrafts, filed its return of income declaring a total income of INR 92,29,680/-. The assessment was completed with a total income of INR 93,74,390/- by ma…
Chitra Utsav Video Pvt. Ltd vs. ITO
The case pertains to the assessment year 2014-15, where Chitra Utsav Video Pvt. Ltd filed its return of income on 26-11-2014 declaring a total income of Rs 19,01,202/-. The company's predominant business activities were film production and …
Rajiv Sharma Vs. ITO
The assessee, Rajiv Sharma, challenged the order dated 02.08.2017 passed by the Commissioner of Income Tax (Appeals)-37, New Delhi, pertaining to Assessment Year 2014-15. The dispute arose from an addition of Rs.3,56,97,007/- made by the As…
DCIT Vs. Skytech Constructions Pvt. Ltd.
The present appeal is filed by the Assessee, Skytech Constructions Pvt. Ltd., against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 21/06/2017 for the Assessment Year 2014-15. The Department raised several ground…
SH. MUKESH SINGLA & SONS (HUF), VS. DCIT, CIRCLE 28(1)
The appeal by the assessee, SH. MUKESH SINGLA & SONS (HUF), emanates from the order of the NFAC, Delhi in Appeal No. NFAC/2013-14/10433404 dated 05.8.2025. The penalty order under section 271(1)(b) of the Income Tax Act, 1961, was passed on…
Raj Kumar Daga Vs The Assistant Commissioner of Income Tax, Circle – 30 (1)
The assessee, Raj Kumar Daga, proprietor of Anupam Steel Centre, contested the addition of Rs. 41,55,067/- on account of commission expenses disallowed by the Assessing Officer (AO). The AO disallowed the commission expense on the ground th…
PUSHPA SALUJA, VS. ITO, WARD 45(4)
This appeal by the assessee, Pushpa Saluja, arises from the order of the Ld. CIT(A)-15, New Delhi in appeal No. 322/16-17 dated 23.9.2019. The assessment was framed by the AO under section 143(3) of the Income Tax Act, 1961 dated 12.03.2024…
M/s. South West Pinnacle Exploration Limited vs. ACIT, Circle 24 (1)
The assessee, M/s. South West Pinnacle Exploration Limited, is a limited company providing end-to-end drilling, exploration, and allied services. Its case was selected for scrutiny under CASS, and a notice under section 143(2) of the Income…
Jag Mohan vs. Deputy Commissioner of Income Tax
This appeal by the assessee, Jag Mohan, is directed against the order of the Commissioner of Income Tax (Appeals)-28, New Delhi, dated 18/09/2017, for Assessment Year 2014-15. A search and seizure operation under section 132 of the Income T…
Jabbar Khan Vs. National Faceless Assessment Centre
The case pertains to the assessment year 2014-15. The assessee, Jabbar Khan, had an alleged investment of Rs.16.73 lakhs which was treated as unexplained by the lower authorities. The assessee claimed that he had co-purchased an immovable p…
Hansraj Vs Income Tax Officer
In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
Union Bank of India Vs. DCIT
The assessee, Union Bank of India, having a branch at Neelam Batra Road Faridabad, paid interest on deposits during its financial business. The TDS was deducted and deposited with the Government Account as per section 194A of the Income Tax…
Shri Kishan Kumar Gupta Vs. The I.T.O
The assessee, Shri Kishan Kumar Gupta, is a merchant trading in agro/vegetable products and has been regularly filing his return of income. For the assessment year 2014-15, the assessee declared a turnover of Rs 52,80,325/- and calculated h…
DCIT, Central Circle-1 vs M/s Dharampal Premchand Ltd.
The assessee, M/s Dharampal Premchand Ltd., is in the business of software publishing consultancy and supply. A search and seizure operation was carried out in the case of Maconns, Meenu and Yadav Singh Group, Noida on 27.11.2014. The asses…
Income Tax Officer, Ward 16(3), New Delhi vs. M/s Mauve Star Realtors Pvt. Ltd.
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-6 Delhi, which had deleted certain disallowances and additions made by the Assessing Officer (AO). The AO had disallowed interest expen…