Browse Tax Judgements
Showing 1–20 of 63 judgements · Browse by section & bench
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Satish Batra Vs. ACIT
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta…
Rahul Khaitan vs. Assessment Unit, Income Tax Department, New Delhi
The appeal in ITA No.2958/Del/2025 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 04.03.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 dated 25…
Late Smt. Shashi Mittal vs Assessing Officer, Ward-2(3)
The assessee had reportedly sold shares of CCL International Ltd. for Rs.1,69,67,437/-. The assessee had bought these shares for Rs.66,000/- and declared Long Term Capital Gains under section 10(38) of the Act amounting to Rs.1,69,01,437/-.…
Compass India Holidays Pvt. Ltd. Vs Income Tax Officer
During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.…
Income Tax Officer, Ward-30(5), Delhi vs. Sanjeev Aggarwal
The assessee filed his return of income for A.Y. 2015-16 declaring total income at Rs. 1,73,16,460/-. The AO reopened the assessment based on information that the assessee had sold his immovable property. The assessee filed a revised return…
ACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd
The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date…
ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Deputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
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…
Sandeep Kapur vs. Commissioner Income Tax (A)
The assessee filed a return of income claiming Rs.64,56,546/- as exempt income from LTCG from transactions on which STT was paid. The Department identified some BSE listed penny stocks as bogus, leading to the re-opening of the case and iss…
DCIT, Hisar vs. Tayal Sons Pvt. Ltd.
This Revenue’s appeal for assessment year 2015-16, 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/250/2025-26/1078489517(1), dated…
M/s. Kanha Softech Pvt. Ltd. Vs. ACIT, Central Circle-I, Noida
The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-3, Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section 147 r.w.s. 14…
Sh. Ankit Agarwal vs. Income Tax Officer, Noida
The assessee’s appeal for assessment year 2015-16 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/250/2025-26/1082184649(1), dated …
Bhavya Gold Pvt. Ltd vs. DCIT
The assessee's appeal for assessment year 2015-16 arises against the Principal Commissioner of Income Tax (Appeals)-31's order dated 04.11.2025 passed in case no. CIT(A), Delhi-29/10641/2014-15, involving proceedings under section 147 of th…
Jan Kalyan Samiti vs. ITO Ward Exemption
The assessee, Jan Kalyan Samiti, filed a return of income declaring NIL income for AY 2015-16. The case was selected for scrutiny, and the Assessing Officer disallowed an investment of Rs. 69,00,000/- in shares of M/s RPL Capital Finance Lt…
JCIT(OSD), Range-10 Vs GWALIOR BYPASS PROJECT LIMITED
This appeal by Revenue is arising out of order of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi in appeal no.NFAC/2014-15/10252968, order dated 04.12.2024. The penalty under dispute was levied by AC…
Home Concepts vs Deputy Commissioner of Income Tax, Central Circle-2
The assessee, Home Concepts, filed an appeal against the order of the ld. CIT(A)-23, New Delhi. The assessment was framed by the Deputy Commissioner of Income Tax, Central Circle-2, New Delhi, for Assessment Year 2015-16 under section 153C …
Naveen Kurele Vs. Asst. Commissioner of Income Tax
The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…
Parveen Kurele Vs. Deputy Commissioner of Income Tax
The appellant, Parveen Kurele, filed an appeal against the order dated 09.07.2023 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, for the assessment year 2015-16. The appellant has availed the Vivad Se Viswas Scheme, 2024, and…