Browse Tax Judgements
Showing 61–80 of 97 judgements · Browse by section & bench
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Shri Ramesh Yadav Vs. Income Tax Officer, Ward-3(5), Gurgaon
The assessee, Shri Ramesh Yadav, e-filed his return of income declaring a total income of Rs. 6,20,000/- on 30.09.2014. The case was selected for scrutiny through CASS. A notice under section 143(2) was issued on 05.09.2015 and served upon …
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…
M/s Mahabhadra Constructions Ltd. Vs DCIT
The assessee, M/s Mahabhadra Constructions Ltd., appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 21.08.2023, which upheld the disallowance of Rs. 2,21,36,173 under sec…
Khas Foods Pvt. Ltd vs ITO Ward 14(3)
The appeal is filed by Khas Foods Pvt. Ltd against the order dated 06.02.2025 passed by the Ld. CIT(A)/NFAC, Delhi under section 250 of the Income Tax Act, 1961 for the Assessment Year 2018-19. The assessment was framed by the Assessing Off…
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…
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…
ITA No. 1839/Del/2024
The assessee, Dharam Singh, is the legal heir of Late Smt. Bati Devi. Late Bati Devi sold her land in Faridabad to M/s Triveni Infrastructure Development Company Ltd (TIDCL) for industrial purposes in 2006. Part payment was received, but th…
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…
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…
Ahresty India Pvt. Ltd. Vs. ACIT
The captioned appeal is filed by Ahresty India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 30/10/2018 pertaining to the Ass…
ITA No.227/Del/2024
The appellant assessee, AL-Arsh Exports Pvt Ltd., is a company engaged in the export of meat. It filed its original Return of Income on 27.09.2014 declaring total income at Rs.32,32,700/-. Following a survey by the income tax authorities on…
Shri Mohan Sharma Vs. ITO, Ward-1(5), Faridabad
The assessee, Shri Mohan Sharma, sold shares on 05/08/2013 at a total value of Rs.2,51,21,976-00 before paying STT and brokerage through M/s. Kotak Securities Ltd. These shares were dematerialized on 24/07/2012, making the holding period le…
Tilak Raj Baisla v. Principal Commissioner of Income Tax
The Stay Application in SA No.83/Del/2025 for Assessment Year 2014-15 filed by the assessee, Tilak Raj Baisla, has arisen out of ITA No.1659/Del/2024. The assessee is seeking a stay of the outstanding demand of income-tax and interest, whic…
Knight Constructions (P) Ltd.
The present appeal is filed by the Assessee, Knight Constructions Private Limited, against the order of the Commissioner of Income Tax Appeal/National Faceless Appeal Centre, Delhi, dated 01/10/2024 for the Assessment Year 2014-15. The Asse…
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…
S.K.N Propmart Pvt. Ltd. Vs. Pr. CIT
The assessee, SKN Propmart Pvt. Ltd., filed its return of income declaring income of Rs. 2,06,64,574/-. The case was selected for limited scrutiny through CASS. The assessment was completed under section 143(3) of the Income Tax Act, 1961, …