Browse Tax Judgements
Showing 81–100 of 183 judgements · Browse by section & bench
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M/s Naveen Timber Pvt. Ltd. Vs DCIT
This appeal by M/s Naveen Timber Pvt. Ltd. for Assessment Year 2016-17 is against the order of CIT(A)/NFAC, Delhi dated 11.06.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The case was called twice, but no one appea…
Naval Seth vs ACIT Circle -28(1)
The assessee, Late Shri Ghansham Dass Seth, did not file a return for A.Y. 2016-17. An order u/s 148A(d) was passed on 31.07.2022 due to various cash deposits and withdrawals in the assessee’s joint account, and the income arising from thes…
M/s Solitairian Buildinfra (P) Ltd. Vs DCIT/ACIT Central Circle
The case involves a search and seizure operation conducted on 19-12-2016 at the premises of the assessee, M/s Solitairian Buildinfra (P) Ltd., and other related entities. Various incriminating documents were seized during the operation. A n…
Manjinder Kaur Chaniana vs Assessment Unit
The assessee, Manjinder Kaur Chaniana, was a non-filer for the assessment year 2016-17. Substantial cash deposits and contract receipts were found in her bank accounts. Consequently, a notice under section 148 was issued by the Assessing Of…
Machining & Forging Vs Income Tax Officer
The instant appeal is preferred by the assessee, Machining & Forging, against the order dated 23.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order dated 16.03.2022 passed by the Assessing…
M/s LNG Amaethon LLP Vs CIT(A)/NFAC/ITO
This appeal arises from the proceedings under section 147 read with section 144 of the Income Tax Act, 1961. The main issue pertains to the validity of section 148 proceedings initiated by the Assessing Officer beyond the prescribed period …
JCIT(OSD), Range-10, New Delhi Vs. Gwalior Bypass Project Ltd
The Assessee, Gwalior Bypass Project Ltd, is a special purpose vehicle incorporated on 23-06-2006 for the execution of a highway project. The company was awarded a project by the National Highway Authority of India for the development of a …
Income Tax Officer, Ward 20(3), Delhi Vs. M/s. Quetzal Exim Pvt. Ltd.
The assessee company, M/s. Quetzal Exim Pvt. Ltd., filed its return of income on 17.10.2016 declaring a total income of Rs.90,780/-. The case was selected for limited scrutiny to verify investments and funds received as share premium from d…
Intertek India Private Limited Vs. Asst. Commissioner of Income Tax
The case involves two appeals by Intertek India Private Limited against the orders of the Assistant Commissioner of Income Tax for the assessment years 2016-17 and 2017-18. The main issues pertain to the disallowance of Rs. 33,38,899 on acc…
Income Tax Officer, Ward-10(1), Delhi Vs. Goverdhan Transport Company Pvt. Ltd
The appeal in ITA No.4976/Del/2024 for AY 2016-17, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi in Appeal No. ITBA/NFAC/S/250/2024-25/1068175548(1) dated 30.08.2024 against the order of assessment passed u…
Income Tax Officer (E) vs. Prakash Sewa Trust
The assessee, Prakash Sewa Trust, a charitable trust registered under section 12A of the Income Tax Act, filed its return of income declaring Nil income for the assessment year 2016-17. The case was selected for scrutiny, and the Assessing …
Sh. Dushyant Raj Chikara Vs. CIT(A)/NFAC
This appeal pertains to the assessment year 2016-17, filed by Sh. Dushyant Raj Chikara against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The order in question is ITBA/NFAC/S/…
The Dy. C.I.T. Vs. Gaurav Dalmia
The assessee, Gaurav Dalmia, filed his original return of income for A.Y. 2016-17 on 17.08.2016 and a revised return on 22.03.2017. The case was selected for complete scrutiny and an order under section 143(3) was passed on 19.12.2018 accep…
The Dy, C.I.T Vs. Asian Hotels [North] Limited
The assessee, Asian Hotels [North] Limited, filed its return of income for A.Y 2016-17 on 29.09.2016 declaring a loss of Rs 32,48,76,393. The case was selected for scrutiny, and an order under section 143(3) of the Act was passed, making an…
Baba Healthcare Pvt. Ltd. vs. ACIT, Circle-1, Faridabad
The case involves Baba Healthcare Pvt. Ltd. (the Assessee) which filed its return of income for the assessment year 2016-17 declaring a taxable income of Rs. 85,43,330. The Assessing Officer (AO) observed that the Assessee received share pr…
Akshay Anand vs AO
The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
Assistant Commissioner of Income Tax, Circle 10(1), New Delhi Vs. The Index Securities & Research Pvt. Ltd.
The assessee company, The Index Securities & Research Pvt. Ltd., filed its return of income for AY 2016-17 declaring a business loss. The case was selected for scrutiny, and notices were issued under Sections 143(2) and 142(1) of the Income…
ACIT Vs. Munjal Holdings
The assessee, M/s. Munjal Holdings, a partnership firm, filed its return of income for Assessment Year 2016-17 declaring a total income of Rs. 15,89,50,640/-. The case was initially assessed on 18.12.2018 wherein the returned income was acc…
Stream Suppliers Pvt. Ltd. Vs. ITO, Ward-7(1), Kolkata
The assessee, Stream Suppliers Pvt. Ltd., is a domestic company that filed its return of income showing a total income of ₹1,62,100/- on 12.10.2016. The Assessing Officer (AO) disallowed a loss of ₹1,49,38,316/- claimed by the assessee on n…
Satya Subhas Ghoshal vs. ITO, Ward-28(2), Presently Ward-30(1), Kolkata
The assessee, Satya Subhas Ghoshal, filed his return of income showing a total income of Rs.3,39,860/-. The case was selected for scrutiny, and the Assessing Officer issued notices under sections 143(2) and 142(1) of the Income-tax Act, 196…