Browse Tax Judgements
Showing 1–20 of 49 judgements · Browse by section & bench
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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…
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…
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…
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…
McKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
DCIT vs. Sharpi Agarwal
A search and seizure proceeding u/s 132 of the Act was carried out on the Alankit Group, Shri Alok Kumar Agarwal, his son Shri Ankit Agarwal, and some close associates and key employees on 18.10.2019. Notice u/s 153C of the Act was issued o…
DCIT, Circle-25(1), New Delhi vs. Telecom Consult India Ltd.
This Revenue’s appeal for assessment year 2016-17, arises against the Commissioner of Income Tax (Appeals)-36 [in short, the 'CIT(A)'], Delhi’s DIN and order no. ITBA/APL/M/250/2019-20/1019615787(1), dated 18.10.2019 involving proceedings u…
DCIT, Circle 28(1) vs. Ashwani Khurana
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
ACIT, VS. MAAN SOFTECH PVT. LTD.
The assessee filed its return of income for AY 2016-17 electronically on 12.10.2016 declaring a net loss of Rs. 54,08,313/-. A search and seizure action u/s. 132 of the Act was carried out in the case of Filatex Group and related entities o…
ACIT vs. M/s Sparsh Property Private Limited
The assessee, M/s Sparsh Property Private Limited, filed its original return of income for AY 2016-17 declaring a net loss. A search and seizure action was carried out in the case of Filatex Group and related entities, revealing that the as…
Nouvelle Securities Pvt Ltd Vs. The A.C.I.T
The assessee, Nouvelle Securities Pvt Ltd, received loans from four companies which were alleged to be bogus accommodation provider entities. The Assessing Officer made an addition of Rs. 2.51 crores, including commission for providing the …
Abhik Finance Pvt.Ltd. vs DCIT
The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessm…
Rupesh Miharia Vs. ACIT, Circle-2, Asansol
This is an appeal filed by the assessee, Rupesh Miharia, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Y…
Puran Chand HUF Vs. Income Tax Officer, Ward-5, Hisar
The assessee, Puran Chand HUF, initiated section 154 rectification proceedings claiming that its interest income received from HUDA on account of compulsory acquisition of claim is not assessable under the provisions of the Income-tax Act, …
Focal Renewable Energy Two India Private Limited vs. ACIT & Focal Photovoltaic India Private Limited vs. ACIT
The instant appeals were filed by the Assessees against the orders dated 31/03/2023 passed by the Ld. Commissioner of Income Tax (Appeals)-44, Delhi under section 250 of the Income Tax Act, 1961. The Assessees had opted to settle the disput…
Dongkuk Steel India Pvt. Ltd. v. Additional/Joint/Deputy/ACIT/National e-Assessment Centre, Delhi
The appeal in ITA No. 545/Del/2021, filed by the assessee Dongkuk Steel India Pvt. Ltd. for the Assessment Year 2016-17, has arisen from the assessment order dated 25.03.2021 in DIN & Order No. ITBA/AST/S/143(3)/2020-21/1031767283(1) passed…
DCIT, Central Circle 2, vs. Vee Gee Industrial Enterprises Pvt. Ltd.
The case of Vee Gee Industrial Enterprises Pvt. Ltd. was re-opened by the DCIT, Central Circle 2, vide notice under section 148 of the Income Tax Act dated 27.03.2021, on account of alleged bogus unsecured loans. The reasons for re-opening …
Income Tax Officer, Delhi vs. Adesh Kumar Aggarwal
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 13.08.2024 for Assessment Year 2016-17. The grievance of the Revenue shows that the tax effect in this appeal is 59,89,050/-, whic…
Umak Educational Trust Vs. ITO
The appeal in ITA No.2026/Del/2023 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 17.05.2023 against the order of assessment passed u/s 143(3) of the Income-tax Act, 1961 dated 31.12.2018 …
M/s. Registration Officer vs. Joint Director of Income Tax
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 03.05.2024, for assessment year 2016-17. The learned Counsel for the assessee submitted that the…