Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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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…
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…
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. …
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…
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…
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…
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…
Nilesh Premjibhai Patel Vs. ITO, Ward 32(2)(4)
The present appeal has been filed by the assessee, Nilesh Premjibhai Patel, challenging the order dated 31.03.2025 passed by the National Faceless Appeal Centre, Delhi, under section 250 of the Income Tax Act, 1961, for the assessment year …
Multi Venture Infotech Pvt. Ltd. Vs. National Faceless Appeal Centre
This appeal has been preferred by the Assessee, Multi Venture Infotech Pvt. Ltd., against the order dated 12.04.2023, passed by the National Faceless Appeal Centre (NFAC) /Ld. Commissioner of Income Tax (Appeals) under Section 250 of the In…
Mr.s Jigna Hiren Rambhai vs. ITO, Ward 32(2)(4)
The present appeal has been filed by the assessee, Mr.s Jigna Hiren Rambhai, challenging the order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment year 2014-15. …
Ketan Harilal Mehta vs Assistant Commissioner of Income-tax-32(2), Mumbai
The assessee, Ketan Harilal Mehta, filed his return of income for the assessment year 2014-15 and declared Long Term Capital Gain (LTCG) of Rs. 74,34,044/- under section 10(38) of the Income-tax Act, 1961 as exempted income. He had purchase…
ITA No.1027/Mum/2025
The assessee, Vishwas Rayons Private Limited, received share application money from Ms. Shreeya Jain and Yash Enterprises, aggregating to Rs. 4,05,00,000/- towards share capital and share premium, which was subsequently forfeited. The Asses…
Tigerhill Tradelink Private Limited Vs. ITO, Ward-10(2), Kolkata
The assessee company, Tigerhill Tradelink Private Limited, filed its return of income for A.Y. 2014-15 declaring a loss of Rs. 13,346/-. However, information received from DDIT (Inv.) indicated that the assessee had received Rs. 2,31,00,000…
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…
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…
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…
DCIT, Central Circle-4(2), Kolkata Vs. Balajee Vinimay Pvt. Ltd.
The assessee, Balajee Vinimay Pvt. Ltd., filed its return of income under section 139(1) of the Income Tax Act on 22.09.2014 declaring a total income of Rs.10,96,073/-. A search action under section 132 of the Act was conducted on 11.02.202…