Browse Tax Judgements
Showing 1–20 of 32 judgements · Browse by section & bench
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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…
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…
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…
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…
Narender Singh Malik Vs Income Tax Officer
This assessee’s appeal for Assessment Year 2014-15 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1072972601(1) dated 06.02.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was …
ITO, Ward -20(1) Vs. Prem Softech Private Ltd.
The assessee, Prem Softech Private Ltd., was subjected to a reopened assessment for AY 2014-15 under sections 147, 144, and 144B of the Income Tax Act, 1961. The Assessing Officer (AO) found that the assessee had undisclosed interest income…
DCIT, Central Circle 28, New Delhi vs. Gunjan Gupta, BJ-128, Shalimar Bagh, Delhi – 110 088.
This appeal is filed by the Revenue against the order of Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.07.2025 for the Assessment Year 2017-18. Search action wa…
M/s Kay Cee Enterprises MEK vs. Joint Commissioner of Income Tax
The appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi, dated 23.10.2017, arising out of the assessment order dated 30.12.2016 passed u/s 143(3) of the Income Tax Act, 1961 by the Joint…
Dinesh Kumar Vs. Assistant Commissioner of Income Tax
The appeal was filed by Dinesh Kumar against the order dated 21.10.2024 of the Learned Commissioner of Income-Tax (Appeals)-24, Delhi, under Section 250 of the Income-Tax Act, 1961 for the assessment year 2014-15. The appellant/assessee had…
Stupa Consulting Private Ltd. vs. Deputy Commissioner of Income Tax
The appeal was filed by Stupa Consulting Private Ltd. against the order dated 29.08.2024 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.12.2016 of the Lea…
ITA No.1332/Del/2020
This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi…
Income Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
Subodh Gupta vs. Income Tax Officer
This appeal by the assessee, Subodh Gupta, is directed against the order of the Commissioner of Income Tax (Appeals) - 20, New Delhi, dated 28.02.2018, for the assessment year 2014-15. The assessee filed an application dated 31.01.2025 stat…
Income Tax Officer, Ward-7(1), New Delhi Vs. M/s. Décor Investment & Finance Ltd
During the year under consideration, the assessee company, M/s. Décor Investment & Finance Ltd, received share capital and share premium amounting to Rs 10.40 crores from 12 investor companies. The assessee provided detailed documentation i…
DCIT, Exemption circle, Ghaziabad Vs. Kanpur Development Authority
The assessee, Kanpur Development Authority (KDA), is an authority notified under the Uttar Pradesh Urban Planning (Development and Registration) Act 1973. KDA is tasked with promoting and securing the development of the development area acc…
ITA No. 106/Del/2024: Income Tax (Exemption) Vs. Sh. Chatrapati Shivaji
The Department of Revenue filed an appeal against the order of the Ld. CIT(A)/National Faceless Appeal Centre dated 16/11/2023 for Assessment Year 2014-15. The Assessee, Shri Chatrapati Shivaji Maharaj Memorial National Committee, filed a l…
ANS Industries Ltd. Vs. ACIT, Circle-2(2), Delhi.
This appeal by ANS Industries Ltd. is directed against the order of the National Faceless Appeal Centre, Delhi, dated 17.03.2023 for Assessment Year 2014-15. During the hearing, the counsel for the assessee stated that the assessee does not…
Rainbow Worldwide Pvt. Ltd. v. ITO, Ward-21(1), Delhi
This appeal (ITA No. 5940/Del/2024) filed by Rainbow Worldwide Pvt. Ltd. for the Assessment Year 2014-15, arose from the appellate order dated 19.11.2024 passed by the learned Commissioner of Income Tax (Appeals) NFAC, Delhi under Section 2…
Sunil Gandhi HUF v. ITO
This appeal, ITA No. 1925/Del/2019, filed by the assessee Sunil Gandhi HUF for the Assessment Year 2014-15, arose from the appellate order dated 15.01.2019 in Appeal No. 436/2016-17 passed by the learned Commissioner of Income Tax (Appeals)…