Browse Tax Judgements
Showing 1–11 of 11 judgements · Browse by section & bench
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Assistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
Ajay Gupta vs. DCIT
The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section…
Shri Dheeraj Chaudhary vs The A.C.I.T.
A search and seizure operation was carried out on Karan Luthra Group of cases on 14.03.2014 wherein certain incriminating documents/information related to the assessee were found and seized. Consequential search action was conducted at the …
Brahmaputra Infrastructure Limited vs DCIT, NEW DELHI
The assessee company, Brahmaputra Infrastructure Limited, filed its return of income on 30.03.2016 declaring a total income of Rs.4,98,23,690/-. The Assessing Officer (AO) found that the assessee had deposited cash of Rs. 53.50 lakh in the …
Praveen Tyagi vs. ITO, Ward 2 (1)
The assessee, Praveen Tyagi, sold agricultural land for Rs.19 crores and claimed long-term capital gains of Rs.nil. The Assessing Officer determined a different indexed cost of acquisition leading to a long-term capital gain of Rs.18,85,16,…
Ericsson India Pvt. Ltd. vs. DCIT
This appeal by Ericsson India Pvt. Ltd. for the assessment year 2015-16 is against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Delhi, dated 25.03.2022. The appeal involves proceedings under section 143(3) read with secti…
Korea Rural Community Corporation Vs. DCIT
The assessee, Korea Rural Community Corporation, appealed against the order of the DCIT, Circle-2(1)(2), Intl. Taxation/Assessing Officer, New Delhi, dated 30.12.2018, involving proceedings under section 144C(13)/143(3) of the Income-tax Ac…
Vivek Mann Vs. ITO Ward-1
The case pertains to the assessment year 2015-16. The assessee, Vivek Mann, filed an appeal against the order of the CIT(A)/ NFAC dated 13.06.2024. The assessee's counsel argued that the assessment order passed by ITO, Ward- 5, Karnal, was …
Niripraj Singh Sohal vs ITO Ward
The assessee, Niripraj Singh Sohal, did not file his return for the Assessment Year 2015-16 despite having salary income, interest income, and other transactions reflected on the Insight portal of the department. Consequently, the Assessing…
K.G. Finvest Pvt. Ltd. vs Central Circle-29, Delhi
The assessee company, K.G. Finvest Pvt. Ltd., filed its return of income for the Assessment Year 2015-16 declaring a total income of INR 5,09,130/-. The case was selected for limited scrutiny, and the Assessing Officer (AO) issued several n…
M/s R-Tech Housing Private Limited Vs ACIT Central Circle -20(2), Delhi
The assessee, M/s R-Tech Housing Private Limited, is a private limited company engaged in the real estate business. It filed its return of income for A.Y. 2016-17 declaring a loss. The case was selected for complete scrutiny assessment, and…