Browse Tax Judgements
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CRS Infrastructure Ltd vs ITO Ward-6(1)
The assessee, CRS Infrastructure Ltd, did not furnish its return for A.Y. 2016-17 despite entering into high value transactions during the year. The case was reopened, and a notice u/s 148 was issued. Several notices u/s 142(1) were issued …
DCIT, Circle-19(1), Delhi. Vs. Vivek Sehgal
A search and seizure operation was conducted under Section 132 of the Income Tax Act, 1961 by the Investigation Wing, Delhi on 02.03.2022 on Gaur group of companies including the company of the assessee. During the search, a pen drive was f…
ITO vs Naresh Kumar Aggarwal
The assessee is an individual engaged in the business of manufacturing footwear and footwear components under the name M/s. Ajay Plastic Industries. The assessee declared a loss of INR 1,25,11,337/- in his return of income for AY 2016-17. T…
Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida
The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi…
Sameer Bahadur vs. Income Tax Officer, Ward-59(3), Delhi
The appeal of the assessee is directed against the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 pertaining to AY 2016-17. None appeared on behalf of the assessee. The assessee has filed an appeal contesting…
DCIT(TDS) Vs. M/s Orbit Resort Ltd.
The present appeal is filed by the Revenue against the order of the Commissioner of Income Tax, Appeal Addl/JCIT (a)-7 Kolkata (‘Ld. CIT(A) for short), New Delhi dated 20/06/2025 for the Assessment Year 2016-17. The grievance of the Revenue…
Sh. Sudesh Gahlot vs. DCIT
The assessee, Sh. Sudesh Gahlot, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23, dated 28.06.2025, which dismissed the assessee's appeal against the assessment order passed u/s 153C of the Act, 1…
Machino Polymers Ltd. vs ACIT
The assessee company filed its return of income declaring income of INR 7,74,50,890/- on 30.09.2016. The return was processed u/s 143(1) of the Act and case was selected for scrutiny under CASS (Complete Scrutiny). Notice u/s 143(2) of the …
Hill View Marketing Pvt. Ltd. vs. PCIT, Central Delhi
The appellant, Hill View Marketing Pvt. Ltd., received share capital of Rs.36.06 crores from M/s RCI World Trade Link DMCC, a company incorporated in UAE, on 20.03.2015. The share capital was received through Vijaya Bank, New Delhi under th…
Asst. CIT, Circle-45(1), New Delhi. Vs. Vibha Taneja
The assessee filed return of income on 13.02.2017 at income of Rs.16,56,930/-. The case was selected for scrutiny under CASS on the issue whether cash deposits in SB Accounts have been made out of disclosed sources and whether investment an…
Nitin Garg Vs Income Tax Officer
The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s…
DCIT, Circle-1(1) Vs. Media Agility India Private Limited
This appeal was preferred by the revenue against the order dated 27.12.2024 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 30.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by ACIT, Ci…
CITYCON BUILDWEL PRIVATE LIMITED, VS. ACIT, CIRCLE 6(1)
The assessee company filed its return of income for AY 2016-17 electronically on 14.10.2016 declaring a loss. The case was selected for scrutiny through CASS. Notice u/s. 143(2) of the Act dated 11.7.2017 was issued electronically and duly …
Ashish Jain vs. ITO
The appellant filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2015-16/10296691 dated 24.06.2024 passed u/s 250 of the Income Tax Act, 1961 …
Neelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
Fingertrip Foods Private Limited vs. ACIT Circle 1 (1)
The appeal is filed by the assessee against the order of the Addl/JCIT (A)-2, Delhi dated 29.11.2023 for A.Y. 2016-17 in dismissing the appeal exparte. The Ld. Counsel for the assessee submitted that the notices dated 16.02.2023, 06.03.2023…
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Deputy Commissioner of Income Tax, Circle 16(1) Vs. Krish Icon
The assessee, an AOP formed by M/s. Krish Infrastructure P. Ltd. and M/s. Amco India Ltd., filed its return of income for AY 2016-17 declaring income of Rs.2,57,38,320/-. The case was selected for limited scrutiny. The assessee explained th…
DCIT Delhi vs Aster Tradelinks Pvt. Ltd.
The assessee, Aster Tradelinks Pvt. Ltd., was levied a penalty of Rs. 71,51,527/- under section 271(1)(c) of the Income-tax Act, 1961 by the Assessing Officer (AO) for taking accommodation entries from non-genuine entities during the year. …
DCIT, Circle 52(1), New Delhi vs. Bhupinder Singh Bhalla
The assessee, Bhupinder Singh Bhalla, sold agricultural land in Village Asola, New Delhi, for Rs 100 crores on 07/12/2015. The proceeds resulted in capital gains of Rs 19,59,57,813/- after claiming deductions under Section 54B and 54EC. The…