Browse Tax Judgements
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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…
India Infrastructure Finance Company Ltd. vs ACIT
The assessee, India Infrastructure Finance Company Ltd., a financial institution wholly owned by the Government of India, filed its return of income for Assessment Year 2016-17 declaring total income of INR 1427,99,77,850/- under normal pro…
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 …
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. …
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…
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…
Amit Anand vs. ITO, WARD 36(1)
The assessee, Amit Anand, filed his return of income declaring income of Rs. 2,04,090/- for AY 2016-17. The case was selected for verification under the category High Risk CRIU/VRU Transactions. The department found that the assessee had ta…
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…
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 …
Amrit CSR Foundation vs Income Tax Officer
The assessee’s appeal for Assessment Year 2016-17 arises against the Addl./JC IT(A)-2, Pune’s DIN & order No. ITBA/APL/ S/250/2025-26/1082168992(1) dated 30.10.2025, in proceedings u/s 143(1) of the Income Tax Act, 1961. The lower authoriti…
MMC Carbon Private Limited v. ITO
The Assessee filed appeals against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre) dated 06/08/2025 for the Assessment Year 2016-17, wherein the Ld. CIT(A) dismissed the quantum Appeal as well as …
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…
Dakai Dahala Samabay Krishi Unnayan Samity Ltd. Vs. ITO, Ward-11(1), Kolkata
This is an appeal filed by the assessee, Dakai Dahala Samabay Krishi Unnayan Samity Ltd., against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee did not file its return…