Browse Tax Judgements
Showing 1–20 of 93 judgements · Browse by section & bench
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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…
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…
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…
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…
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…
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…
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…
Bhawana Sharma vs Income Tax Officer
This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…
M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05
The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing. …
Sumer Memorial Rural Welfare Society, Etah, Sikahara, Etah, Uttar Pradesh vs. Income Tax Officer, Exemption Ward, Ghaziabad
The assessee’s appeal for assessment year 2016-17 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-1, Coimbatore’s DIN and order no. ITBA/APL/S/250/2024-25/1074980986(1), dated 25.03.2025 involving proceedings under sec…
ANIL KUMAR GARG vs. DCIT, CIRCLE 43(1)
This appeal filed by the Assessee is directed against the order dated 26.9.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2016-17. The reassessment proceedings were initiated u/s. 147 of the I.T. Ac…
Vinay Homes Pvt. Ltd. vs DCIT
The assessee, Vinay Homes Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (A)-24, New Delhi, which dismissed the assessee's appeal against the assessment order dated 28.12.2021. The assessment order made a…
Krishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
Ashok Kumar Jain vs DCIT
An information was received on ITBA System dated 12.03.2021 which was uploaded by DDIT (Inv.), Unit-6(3), New Delhi that assessee had obtained bogus Long Term Capital Gain (LTCG) in the scrip of M/s. Achal Investment Ltd. during the year un…