Browse Tax Judgements
Showing 1–20 of 21 judgements · Browse by section & bench
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Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
ACIT, CC-25 vs. Neena Jain
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi. The impugned assessment order dated 23.04.2021 u/s 153A r.w.s 143(3) of the Income Tax Act, 19…
Vikas Agarwal vs. ACIT, Central Circle
The appellant, Vikas Agarwal, filed an appeal against the order dated 22.05.2023 of Ld. CIT(A)-3, Noida, arising out of the assessment order dated 28.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by DCIT, CC, Meerut, for AY: 2017-18…
Bainu Anand Ahuja v. Income Tax Officer
This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. Delay of 71 da…
Jaideep Khanduja vs Income Tax Officer
The assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT( A)-10, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1082052827(1) dated 28.10.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The lower author…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
ITO, Ward 2(1), New Delhi Vs Ms Anglian Infrastructure Development Private Ltd.
The appellant company filed its Return of Income for the A.Y. 2017-18 on 25.10.2017 declaring NIL income. Subsequently, the company revised its Return of Income on the same date, showing an increase credit of TDS at an income of Rs. NIL. Th…
Bio-Red Laboratories (India) P. Ltd. vs. DCIT
Bio-Red Laboratories (India) P. Ltd. (the assessee) entered into several international transactions during the year under consideration, including the receipt of intra-group services (IGS) and the purchase of fixed assets from its associate…
Triumph Motorcycles (India) P. Ltd. Vs. DCIT
The case involves an appeal by Triumph Motorcycles (India) P. Ltd. against the Final Assessment Order passed by the Additional/Joint/Deputy/Assistant Commissioner of Income Tax, NFAC, New Delhi. The appellant contends that the Final Assessm…
Sunder Vs Income Tax Officer
This appeal pertains to Assessment Year 2017-18. The assessee, Sunder, filed an appeal against the Additional/Joint Commissioner of Income Tax (Appeals), Thiruvanantpuram’s order dated 12.11.2025, which was issued under section 143(3) of th…
Ramakant Tiwari vs ITO Faridabad
The assessee, Ramakant Tiwari, filed a return declaring income of Rs. 10,62,540/- for A.Y. 2017-18 on 27.12.2017. The case was selected for limited scrutiny and the assessment was completed u/s 143(3) at an assessed income of Rs. 31,97,160/…
Pradeep Kumar (AY 2017-18)
This appeal is preferred by the assessee, Pradeep Kumar, against the order dated 20.05.2025 of the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.12.2019 u/s 143(3) of the Income Tax Act, 1961 passed by the…
New Bhola Sons Jewellers Vs Income Tax Officer
The assessee, New Bhola Sons Jewellers, a firm engaged in the jewellery business, had cash deposits amounting to Rs.73,30,000/- during demonetization. The assessee claimed that these deposits were from cash in hand in the jewellery business…
M/s Morpheus Developers Pvt. Ltd. Vs Deputy Commissioner of Income Tax Circle- 17(2) Delhi
The assessee, M/s Morpheus Developers Pvt. Ltd., filed its return of income on 30-03-2018 under section 139(4) of the Income Tax Act, 1961, declaring a loss of Rs.33,56,318/-. The case was selected for scrutiny through CASS due to low incom…
Minacle Traexim Pvt. Ltd. Vs Income tax Officer, Ward-17(2), Delhi
The captioned appeal, preferred by the assessee Minacle Traexim Pvt. Ltd., is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 25.04.2025, arising out of the order dated 22.12.2019 passed by the …
Itron India Pvt. Ltd. Vs. DCIT
The case involves an appeal by Itron India Pvt. Ltd. against the Final Assessment Order passed by the Deputy Commissioner of Income Tax, Circle 10(1), New Delhi. The assessee raised an additional ground contending that the Final Assessment …
Babaji Udyog vs. DCIT
This appeal is filed by the Assessee, Babaji Udyog, against the order of the Learned Commissioner of Income Tax (Appeals)-29, Delhi, dated 16.09.2025 in Appeal No. CIT(A)-Delhi-15/10607/2019-20. The original order was passed by ACIT, Circle…
ITA No. 3555/Del/2025 : Asstt. Year : 2017-18
The Revenue's appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order reversing the assessment findings dated 22.12.2019 treating the assessee’s entire cash deposits of Rs.4.72 crores as unexplained. The assessee, e…
Soniya Chauhan Vs. ITO
An assessment order was passed under section 143(3) of the Income Tax Act, 1961 by the Assessing Officer (AO) for the Assessment Year 2017-18, making an addition of Rs. 1,28,05,920/- on account of cash deposits in the bank account of the As…
SANDEEP DUGGAL VS. ASSESSMENT UNIT
The assessee’s case was selected for scrutiny for cash deposits during the demonetization period. The assessee is engaged in the service sector of Real Estates Agency. The notice u/s. 148 dated 17.7.2022 was issued and duly served upon the …