Browse Tax Judgements
Showing 141–160 of 183 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Gitika Rani Majumder vs. Income Tax Officer
The assessee, Gitika Rani Majumder, filed a return of income for Rs. 5,52,530/-. The case was reopened under section 147 of the Income Tax Act, 1961, by issuing a notice under section 148 on 31.03.2021, which was served on the assessee on 0…
Durga Shaw Vs. ACIT, Circle-2
This is an appeal preferred by the assessee, Durga Shaw, against the order of the National Faceless Appeal Centre, Delhi, dated 04.03.2025 for the Assessment Year 2016-17. The appeal was initially barred by limitation by 37 days. However, t…
Bishal Jain vs. Income Tax Officer
The assessee, Bishal Jain, filed a return of income on 30.03.2017 declaring a total income of Rs. 7,62,300/-. His case was selected for scrutiny to verify whether the cash deposited was from disclosed sources. The Assessing Officer (AO) mad…
Sri Chowdry, Gopalakrishnasetty Narayan Vs. The Income Tax Officer, Ward – 2(3), Mysore
The assessee, Sri Chowdry, Gopalakrishnasetty Narayan, is an individual deriving income as a share of profit from the firm M/s Parvati Enterprises and is claimed to be engaged in the business of money lending. He filed a return of income de…
Shri. Sargod Venkatappa Gowda Subramanya vs. ITO
The Income Tax Department observed that the assessee, Shri. Sargod Venkatappa Gowda Subramanya, had not filed a return of income under section 139(1) of the Act despite depositing cash in various bank accounts and undertaking purchase and s…
Sacred Trust Registered vs. ITO (Exemptions)
The assessee, Sacred Trust Registered, a Charitable Trust owning 6 institutions, claimed deduction under section 10(23C)(iiiad) of the Income Tax Act, 1961. The CPC Bangalore denied the claim on the ground that the assessee’s income is abov…
Namitha Deenadayalu Naidu vs. ITO
The assessee, Namitha Deenadayalu Naidu, an individual and homemaker, filed her return of income for the assessment year 2016-17 declaring a total income of Rs.14,35,170/-. The return was processed under section 143(1) of the Income Tax Act…
Mr. Kallappa Shadakshari Vs. The Income Tax Officer
This is an appeal filed by Mr. Kallappa Shadakshari against the order passed by the NFAC, Delhi for the assessment year 2016-17. The assessee reported interest income on loans extended to relatives and claimed bad debts corresponding to the…
Monappa S Shetty Vs. The Income Tax Officer
This is an appeal filed by the assessee, Monappa S Shetty, against the order passed by the NFAC, Delhi dated 28/08/2024 for the assessment year 2016-17. During the proceedings, the Authorized Representative (AR) of the Assessee submitted th…
Miniswamappa Satish Vs. The Income Tax Officer
The assessee, Miniswamappa Satish, an individual, failed to file any return of income for the assessment year 2016-17. The case was reopened under section 147 of the Act based on information received. The Assessing Officer (AO) issued multi…
M/s. Meerams Overseas Pvt. Ltd. vs. The Income Tax Officer
The assessee, M/s. Meerams Overseas Pvt. Ltd., sold a property on 07.02.2015 for Rs.1,25,00,000. The property was purchased on 21.06.2004 for Rs.25,97,466. The assessee claimed an indexed cost of acquisition of Rs.58,49,710 and a further co…
Magadi Planning Authority vs. The Income Tax Officer
The assessee, Magadi Planning Authority, is a town planning authority created under the Karnataka Town and Country Planning Act, 1961. It is responsible for the administration, development, and monitoring of affairs in rural Magadi town, lo…
ITA No.1014/Bang/2024
The present appeal arises from the order of the ld. CIT(A) dated 30.6.2023. There is a delay of 266 days in filing this appeal, for which the appellant has relied upon an application for condonation of delay supported by an affidavit. The r…
Irene Pereira vs. ITO, Ward–1 & TPS
The assessee, Irene Pereira, is a Non-Resident Indian (NRI) working as a Nurse in Kuwait Oil Company (K.O.C.) since 1996. She did not file her return of income for the Assessment Year 2016-17. The Department had information that she purchas…
The Dy. Commissioner of Income Tax (Appeals), Central Circle, Ballari Vs. M/s Abdul Maneed Engineers and Contractors
The assessee, a partnership firm, is engaged in the business of construction and sale of units or land acquired through a joint development agreement. A search and seizure operation under Section 132 of the Income Tax Act was carried out in…
POOJA GUPTA VS. ITO, WARD 52(1), CH. 206-207, ANSAL SATYAM, NOIDA
This appeal has been filed by the Assessee, Pooja Gupta, against the order dated 27.8.2024 passed by the NFAC, Delhi for the assessment year 2016-17. The assessee raised several grounds against the order of the Ld. Addl. /JCIT (A), includin…
ITA No. 79/Del/2024
The present appeal is filed by Wizman Impex Pvt. Ltd. against the order of the Commissioner of Income Tax Appeal/National Faceless Appeal Centre dated 29/11/2023 for the Assessment Year 2016-17. The Assessee filed a letter seeking to withdr…
Vibhuti Bhargava Vs. Assistant Commissioner of Income Tax
This appeal by the assessee, Vibhuti Bhargava, is directed against the assessment order dated 27.03.2024 passed under sections 147 and 144 of the Income Tax Act, 1961, for assessment year 2016-17. The assessee is a non-resident with no sour…
Rockwell Automation India Pvt. Ltd Vs. ACIT
The appeal in ITA No.232/Del/2022 for AY 2016-17, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi [hereinafter referred to as ‘ld. AO’, in short] in Appeal No. ITBA/AST/S/143(3)/2020-21/1032058955(1) dated 31.03…
Prabhat Adarsh Jan Kalyan Samiti v. Income-tax Officer
The assessee, Prabhat Adarsh Jan Kalyan Samiti, filed its return of income declaring ‘Nil’ income and claiming exemption under sections 11 & 12 of the Income Tax Act, 1961. The case was selected for scrutiny assessment, and notices under se…