Browse Tax Judgements
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OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Income Tax Officer, Ward-51(5), Delhi vs. Vipin Mittal
The appeal in ITA No.5457/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 21.06.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 dated 06.12.2019 …
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…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
Lall Construction Company vs. Special Range-12
The assessee filed return of income on 28.10.2017 and subsequently revised the return on 22.01.2019 declaring income of Rs.1,97,52,630/-. During the course of assessment proceedings, assessee was asked to furnish the reconciliation of TDS i…
ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Realtime Marketing Pvt. Ltd vs. DCIT
The assessee filed its original return of income for AY 2017-18 on 27.10.2017 declaring total income of Rs. 11,720/- which was revised on 25.01.2018 declaring total income of Rs. 1,91,570/-. A search action was conducted on 20.04.2017 at th…
Trinity Logex (India) P. Ltd. Vs. Income Tax Office, Ward-25(4)
The assessee, Trinity Logex (India) P. Ltd., is engaged in the business of transportation and logistics. The assessee filed its return of income for AY 2017-18 declaring total income of Rs.11,15,410/-. The return of income was selected for …
Ajay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
M/s Pentamed Hospital vs. ACIT, Circle-61(1), Delhi
The instant appeal filed by the Assessee is directed against the order dated 19.08.2025 of the Ld. Commissioner of Income-tax (Appeals), Delhi-31 u/s 250 of the Income Tax Act, 1961 arising out of the assessment order dated 28.12.2019 passe…
Karamvir vs. ITO, Ward 1(4), Faridabad
The instant appeal filed by the Assessee is directed against the order dated 21.03.2022 passed by the Ld. Commissioner of Income-tax (Appeals), NFAC, Delhi under Section 250 of the Income Tax Act, 1961 arising out of the penalty order dated…
AGF Finlease (India) Limited vs Income Tax Officer
The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 23.06.2025 arising out of assessment order dated 06.12.2019 passed under section 143(3) of…
Devon Metals P. Ltd. Vs. Income Tax Officer, Ward 7(1)
The assessee, Devon Metals P. Ltd., filed an appeal against the order of Commissioner of Income Tax (Appeals)-24, New Delhi dated 29.11.2024 for AY 2017-18. The assessee did not wish to press the Application dated 25.08.2025 seeking admissi…
GayatriAnand Education Society Vs. ITO
The Assessee filed a Miscellaneous Application regarding the non-adjudication of Ground No. 4 to 9 in the Final Order dated 10/09/2025 passed by the Tribunal in ITA No. 1003/Del/2024 for Assessment Years 2017-18. The Assessee raised grievan…
Shri Narayan Jan Kalyan Ewam Gramin Vikas Samiti Barnahal Mainpuri, Uttar Pradesh, 205261 Vs. Income Tax Office [Exemption], Ghaziabad, Uttar Pradesh
The assessee is a society engaged in running educational institutions and social activities. The assessee’s application for grant of registration u/s.12A of the Income Tax Act,1961 was rejected by the CIT (Exemption) vide order dated 31.01.…
ANITA, Vs. Assessing Officer
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi. The assessment was framed by the ITO, Ward 1(1), Faridabad u/s. 143(3) of the Act on 23.12.2019 relevant to assessment year 2017-18…
Income Tax Officer vs Kulbir Singh Arora
The assessee, Kulbir Singh Arora, proprietor of M/s R K Jewellery, filed his return of income for AY 2017-18 declaring a total income of Rs. 18,10,030/-. The case was selected for scrutiny, and the AO noted an unpaid liability of Rs. 2,81,9…
Marche Retail Pvt. Ltd. Vs. ACIT
Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
Sanjeev Gupta vs. Ward-1, Aaykar Bhawan, Sector-12, Karnal
The assessee/appellant is aggrieved against the learned lower authorities respective assessment and lower appellate findings holding his salary in issue of Rs. 6,25,494/- as taxable income in India under the provisions of the Act. The asses…