Browse Tax Judgements
Showing 101–120 of 183 judgements · Browse by section & bench
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Ramautar Saraf (HUF) Vs. ITO, Ward 59(3)
The assessee, Ramautar Saraf (HUF), sold a house property situated at 76, Cotton Street, Kolkata-700007 to M/s Vidhi Vyapaar Pvt. Ltd. for a consideration of ₹6,25,00,000/-. The assessee computed the capital gain from the sale of the proper…
Natungram Samabay Krishi Unnayan Samity Limited Vs. ITO, Ward-42(1), Murshidabad
The assessee, Natungram Samabay Krishi Unnayan Samity Limited, a Primary Agricultural Credit Society, filed a return of income showing ‘NIL’ income after claiming a deduction under section 80P of the Income Tax Act, 1961, amounting to ₹36,4…
Vedanta Resources Private Limited vs. Dy. Commissioner of Income Tax
The assessee, Vedanta Resources Private Limited, filed its return of income for the assessment year 2016-17 declaring an income of ₹6,100/-. A survey under section 133A of the Act was carried out on Saroj Group of cases, revealing that the …
Suresh Kumar Banthia vs DCIT, CC 4(3), Kolkata
The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed…
Ascon Infrastructure (India) Ltd. Vs. A.C.I.T., Circle-9(1), Kolkata
The assessee, Ascon Infrastructure (India) Ltd., filed an income tax return for AY 2016-17 showing a total income of ₹47,32,200/-. The case was selected for limited scrutiny under Computer Assisted Scrutiny Selection (CASS). During the year…
Red Hat India Private Limited Vs. Assistant Commissioner of Income Tax, Circle 15(3)(1), Mumbai
The assessee, Red Hat India Private Limited, is part of the globally renowned Red Hat Group and is ultimately held by Red Hat Inc., USA. The company is engaged in providing open-source software solutions to customers across jurisdictions. T…
Rattan Jodharam Harchwani v/s. Income Tax Officer, Ward – 2(2)
The Assessing Officer received information that the assessee had deposited cash of Rs 4.36 cr. in his bank account with Konark Urban Coop. Bank, Ulhasnagar from 07.11.2013 to 20.04.2015. No return of income was filed. Based on search and se…
Ramesh Deora vs. DCIT
The assessee, Ramesh Deora, filed his return of income on 31.03.2017, declaring total income of Rs. 3,57,550/-, showing income from salary and other sources. A property was sold by the assessee during the year for a consideration of Rs. 2,9…
Rajani Shivaji Ghadge vs. Income Tax Officer
The assessment in this case was completed under sections 147, 144, and 144B of the Income Tax Act, 1961. The Assessing Officer (AO) brought to tax an amount of Rs. 51,48,592/- on account of the sale of immovable property as Short Term Capit…
Poonam Manoj Agrawal Vs. Income Tax Officer
This appeal has been preferred by the Assessee against the order dated 18.07.2025, impugned herein, passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) (in short Ld. Commissioner) u/s 250 of the Inc…
Nitin Harilal Shah Vs. ITO, Ward-19(2)(4)
The assessee, Nitin Harilal Shah, filed his return of income for the Assessment Year 2016-17 declaring a total income of Rs. 14,80,590/-. The Assessing Officer (AO) received information from the Insight portal about a search and seizure act…
M/s Krian Cinema Banquets Pvt Ltd vs The ACIT 10(1)(2), Mumbai
The assessee, M/s Krian Cinema Banquets Pvt Ltd, filed its return of income declaring a loss of Rs.52,81,310/-. The return was processed under section 143(1) of the Income-tax Act, 1961. The case was selected for scrutiny through CASS under…
Mayur Kanubhai Shah vs ITO, Ward 19(2)(2), Mumbai
The assessee, Mayur Kanubhai Shah, purchased a property valued at Rs.93,77,103/-, whereas the fair market value for stamp duty purposes was Rs.2,69,74,200/-. During the assessment proceeding, the Learned Assessing Officer (Ld. AO) questione…
Manish Bhavanji Bheda vs. The Deputy Commissioner of Income Tax, Circle 20(1)
The assessee filed his return of income declaring a loss of Rs. 24,052,648/-, which was selected for scrutiny. After issuance of notice calling for necessary information and documentation, the Assessing Officer (AO) made an addition of Rs. …
Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd. Vs ITO, Ward-4(1), Thane
The assessee, Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd., raised multiple grounds of appeal against the assessment order of the ld. CIT(A)/NFAC dated 20.08.2025 for A.Y. 2016-17. The main grounds of appeal were the addition of Rs. 27,00…
Jagannath Co-operative Credit Society vs ITO, Ward -41(1)(2)
The assessee, Jagannath Co-operative Credit Society, filed an appeal challenging the order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment year 2016-17. The asse…
ITA No. 4252/Mum/2025
The assessee, ARCIL RETAIL LOAN PORTFOLIO- 001- A TRUST, filed its return of income for A.Y. 2016–17 declaring total income at Rs. NIL and claimed exempt income of Rs. 27,63,75,223/- under section 61 read with section 63 of the Income-tax A…
Diamond Tradecom Private Limited Vs ITO, Ward-12(2)(1), Mumbai
This appeal by Diamond Tradecom Private Limited is directed against the assessment order of the ld. CIT(A)/NFAC, Delhi dated 29.07.2025 for Assessment Year 2016-17. The assessee raised several grounds of appeal, including the invalidity of …
DCIT (TDS)-2(3), Mumbai Vs. Tata Play Limited
The assessee, Tata Play Limited, is engaged in providing Direct to Home (DTH) services. The Assessing Officer (AO) raised a demand for non-deduction of Tax Deducted at Source (TDS) on various payments made by the assessee, including discoun…
Chandulal Navjibhai Patel Vs. Income Tax Officer, Ward 28(1)(1), Mumbai
The present appeal has been preferred by the assessee, Chandulal Navjibhai Patel, assailing the order dated 25.10.2025 passed by the National Faceless Appeal Centre, Delhi, arising out of the assessment framed under section 147 of the Incom…