Browse Tax Judgements
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ITO Ward-34(1) vs Sunil Dutt Saini
The assessee did not file its return for A.Y. 2017-18. The Assessing Officer noticed that the assessee had made cash deposits of Rs. 65,92,72,677/- in a current account and received commission/brokerage amounting to Rs. 2,751/-. The assesse…
ACIT vs Techno FAC Contracts Private Ltd
The assessee company filed its original return for A.Y.2017-18 declaring income of Rs. 99,75,480/-. The case was selected for scrutiny, and the assessee was required to submit requisite evidences to prove the identity and creditworthiness o…
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
Harsimron Singh Sandhu vs. Deputy Commissioner of Income Tax, CPC, Bengalore
The assessee, Harsimron Singh Sandhu, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the intimation order passed u/s 143(1…
Income Tax Officer, Ward-43(1), Delhi vs. Super Care Gas Agency
The assessee filed return of income on 31.01.2018 declaring total income of Rs.43,46,160/-. The case was selected for scrutiny through CASS. Notice u/s 143(2) of the Act dated 24.09.2018 was issued. Subsequently, the case was transferred an…
Hemant Kumar, Assistant Commissioner of Income Tax vs. Kasturi Jewellers P. Ltd.
The Revenue appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which deleted an addition of Rs.14,52,23,691/- made under section 68 read with section 115BBE of the Income Tax Act,…
Raman Gupta vs. ACIT, Jhandewalan Extension, NCC DIT(S)
None appeared on behalf of the assessee despite the issue of notice of hearing. An email dated 28.1.2026 from the Assessee’s A.R, Shri Pradeep Sharma, S.R. Dinodia & Co. LLP, Chartered Accountant has been placed on record, mentioning that d…
M/s. Decent Securities (P) Ltd. vs ACIT
The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…
ITO, Ward-43(1), New Delhi vs. Vinod Kumar Kansal
The assessee, Vinod Kumar Kansal, operating under the name M/s Shree Krishna Jewellers, filed a return of income for assessment year 2017-18 declaring taxable income of Rs 5,05,000. The Assessing Officer noticed cash deposits amounting to R…
Income Tax Officer, Room No.238B, 2nd Floor, C.R. Building, I.P. Estate, Delhi-110002 Vs. Sukam Jewellers Pvt Ltd.
The appellant company filed its return of income for the assessment year under reference declaring total income of Rs.15,13,486/-. Subsequently, the case was selected for scrutiny under CASS and statutory notice under section 143(2) of the …
DCIT vs. Prudential Hotels Pvt. Ltd
The assessee filed its return of income for A.Y. 2017-18 declaring a loss. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had repaid 'advance against equity' to the tune of Rs.13.40 crores, which wa…
DCIT, Central Circle-20 vs. KRSKA Capital Pvt. Ltd.
The appeal and cross objection were preferred by the assessee and the revenue against the order dated 22.04.2025 of the Ld. CIT(A)-27, New Delhi. The assessee raised a cross objection that the reassessment was liable to be quashed as the no…
The JCIT V/s India Infrastructure Finance
The Revenue filed an appeal against the order of the ld. NFAC, Delhi dated 03.12.2024 pertaining to A.Y. 2017-18. The Assessing Officer had passed an order u/s 154 r.w.s. 143(3) of the Act, reducing the claim of deduction u/s 36(1)(viia)(c)…
DCIT, Central Circle-19, New Delhi vs. Chawla Jewellers
The assessee, Chawla Jewellers, is engaged in the business of sale and purchase of gold and diamond jewellery. The Assessing Officer made an addition of Rs.15,35,00,000/- u/s. 68 of the Income Tax Act, 1961, on the basis of cash deposits du…
DCIT, Central Circle-19, New Delhi vs. Chawla Gems Pvt. Ltd.
The assessee, Chawla Gems Pvt. Ltd., is a private limited company engaged in the business of sale and purchase of jewelry. The case pertains to the assessment year 2017-18. The assessee filed its return of income on 31-10-2017 declaring an …
M/s Swarnim Leasing & Holdings Ltd. vs ITO WARD 22(4)
The assessee, M/s Swarnim Leasing & Holdings Ltd., filed an appeal against the orders dated 14.07.2025, by Ld. CIT(A)/NFAC, New Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2017-18. The assessee claimed that the assessment w…
Income Tax Officer, Panipat vs. Smt. Rajni Chopra
The Revenue’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082622847(1), dated 1…
Assistant Commissioner of Income Tax, Circle-27(2) Vs Yakult Danone India Private Limited
The assessee, Yakult Danone India Private Limited, deposited a total cash amount of Rs.2,88,38,558/- in its bank account during the demonetization period. The Assessing Officer added Rs.2,89,13,855/- under section 68 of the Income Tax Act, …
ITA No. 955/Del/2024
The assessee, SMS Trading Co., is a partnership firm engaged as a consignment sales agent for M/s Dharam Pal Satya Pal Ltd., selling Paan Masala and other tobacco products under the brand name Rajnigandha and others in retail. A survey unde…
Sh. Tejinder Singh Vs. Income Tax Officer, Circle-28(1), Delhi
The assessee, Sh. Tejinder Singh, filed an appeal for the assessment year 2017-18 against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The appeal was filed under section 143(3) …