Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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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…
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…
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…
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…
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…
Airports Authority of India Employees Provident Fund Trust vs The Income Tax Department
The assessee, Airports Authority of India Employees Provident Fund Trust, is an approved Provident Fund Trust under Rule 3(1) of part A of the Income Tax Act, 1961. The assessee claimed a sum of Rs. 1,14,70,598/- as exempt income under Sect…
Balesh Jain & Sons HUF vs. Income -Tax Officer Ward 55
The case of the assessee was re-opened for A.Y. 2014-15 u/s 147 of the Act and notice u/s 148 of the Act was issued dated 29-06-2022. In the response of the notice the assessee filed the return of income declaring total income at Rs.10,80,4…
Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi
The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se…
Prahlad Gautam vs. Dy. CIT
The instant appeal was filed by the assessee, Sh. Prahlad Gautam, against the order dated 23/08/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), arising out of the assessment order passed unde…
Nasmuddin vs Income-tax Officer
This is an appeal preferred by the assessee, Nasmuddin, against the order dated 12.02.2024 of the Commissioner of Income-tax (Appeals), NFAC, in Appeal No.CIT(A), Muzaffarnagar/10318/2016-17. The appeal arises out of the order dated 27.12.2…
Vipul Mittal v. DCIT
This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
M/s JSP Projects Private Limited Vs DCIT, Central Circle-13
This appeal has been preferred by the assessee against the order dated 21.04.2025 of the Ld. Commissioner of Income Tax(Appeals)-25, arising out of the order under section 153C of the Income Tax Act, 1961 passed on 28.03.2023 by DCIT, Centr…
Alok Agarwal & Sons HUF vs. DCIT, Central Circle 28
The assessee, Alok Agarwal & Sons HUF, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi, dated 09.08.2025 for the Assessment Year 2014-15. During the hearing, the assessee's advocate submit…
Upright Enterprises Pvt. Ltd. vs. DCIT
The assessee company, Upright Enterprises Pvt. Ltd., filed a return of income declaring a loss of Rs. 4,05,19,529/- for the assessment year 2014-15. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) were issue…
ZEBA URFI VS. ITO, WARD 27(4)
This appeal has been filed by the Assessee, ZEBA URFI, against the order dated 28.12.2022 passed by the NFAC, Delhi for the assessment year 2014-15. The Learned Authorized Representative (Ld. AR) for the assessee submitted that the Learned …
Sh. Manjula Khanna Vs. Income Tax Officer
The case involves the assessment of long-term capital gains of Rs.2,00,00,000/- in the hands of the assessee, Mrs. Manjula Khanna, for the assessment year 2014-15. The gains were assessed due to the transfer of her share in an ancestral hou…
Karan Motors Pvt. Ltd. vs. DCIT
Karan Motors Pvt. Ltd., a manufacturer of automobile spare parts, filed its return of income for AY 2014-15 declaring a loss. The assessment order was passed by the Addl. CIT, Special Range-5, New Delhi on 19.12.2016, making several additio…