Browse Tax Judgements
Showing 1–20 of 32 judgements · Browse by section & bench
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Mander Jain Vs. Income Tax Officer, Ward-59(5)
The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Anil Bansal vs ITO
The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Alfa Modern Mobiles Pvt. Ltd. vs ITO
The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
TUFEL Vs. The Income tax Officer
The assessee is an individual residing in a rural village and engaged in operating his own three Trucks for transportation business. The AO received an information that the assessee had credits in Bank account of Rs 65,69,191/- including ca…
Krishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Inder Mohan Singh Saluja Vs. ITO
The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Harish Gupta vs. Income Tax Officer
The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Ravinder Yadav Vs CIT(A)/NFAC, Delhi
This appeal pertains to the Assessment Year 2017-18, where the assessee, Ravinder Yadav, challenges the correctness of an unexplained money addition of Rs. 1,96,45,440/- under section 69A of the Income Tax Act, 1961. The addition was upheld…
Braham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi
In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 19…
Seema Devi Jain Vs. ACIT
The case involves Seema Devi Jain, who filed her return of income declaring income of Rs. 1,93,75,760/-. The case was selected for ‘complete scrutiny’ through CASS on the issues of ‘Sales turnover/receipts, cash deposit during demonetizatio…
Income Tax Officer, Ward-28(5), SPM Civic Centre, New Delhi. Vs. Anjali Gupta, New Delhi.
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 07.10.2022, for Assessment Year 2017-18. The issue pertains to cash deposits made by the assessee, Anjali Gupta, during the year. …
Suresh Kumar Gupta Vs. ACIT
The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
VED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
RAHUL JAIN VS. ITO, WARD 59(8), NEW DELHI
The assessee, Rahul Jain, an individual, e-filed his return of income on 31.7.2017 declaring a total income of Rs. 4,95,970/-. His case was selected for scrutiny under CASS. During the demonetization period, the assessee deposited cash of R…
Gulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…
Sh. Suresh Chand Singhal Vs. Income Tax Officer, Ward-53(2), Delhi
The assessee, Sh. Suresh Chand Singhal, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, involving proceedings under section 143(3) of the Income-tax Act, 1961. The…
Shokat Ali Vs. Assessing Officer, Ward-60(7)
The assessee, Shokat Ali, filed his return of income for A.Y. 2017-18 declaring a total income of Rs.5,70,680/-. The case was selected for limited scrutiny under CASS on the issue of cash deposits during the demonetization period. The Asses…
Shivam Agarwal Vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083079658(1), dated 27.11.2025 involving proceedings under s…
N S Associates Vs. Income Tax Officer, Ward-2(2)(5)
The case pertains to the assessment year 2017-18. The Income Tax Officer had treated the assessee’s cash deposits during demonetization amounting to Rs.26.17 lakh as unexplained under section 69A r.w.s. 115BBE of the Income-tax Act, 1961. T…
Naman Khannah Vs Dy. Commissioner of Income Tax
The assessee, Naman Khannah, filed a return of income declaring an income of Rs. 12,18,840/-. The income was from business, rental income, bank interest, and other sources. A search action under section 132 of the Income Tax Act was conduct…