Browse Tax Judgements
Showing 1–20 of 20 judgements · Browse by section & bench
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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 …
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…
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. …
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…
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…
Sh. Manoj Kumar Verma, Prop. MD Jewellers Vs. NFAC
The assessee, Sh. Manoj Kumar Verma, Prop. MD Jewellers, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 25.07.2024. The appeal pertains to the assess…
Kamal Gupta Vs. Income Tax Officer
The case involves an appeal by Kamal Gupta against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which held that a cash deposit of Rs.13.76 lakhs by the assessee was unexplained …
Income Tax Officer, Ward no.2(2)(1), First Floor, CGO-2, Kamla Nehru Nagar, Ghaziabad, Uttar Pradesh-201002 Vs M/s New Shakti Abhushan Bhandar, Chopla Mandir, New Gate, Ghaziabad, Uttar Pradesh-201001
The assessee, M/s. New Shakti Abhushan Bhandar, a partnership firm engaged in trading and manufacturing (on job work basis) of gold and other ornaments, e-filed its Return of Income for the year 2017-18 declaring an income of Rs.27,76,260/-…
Income Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
GAURAV BHATIA, VS. ITO, WARD 70(5), C-9, WESTERN COLONY, NEW DELHI
The assessee, Gaurav Bhatia, an individual, filed a return declaring total income of Rs. 2,73,320/- under the head ‘salary’ and ‘other sources’ for the assessment year 2017-18. The case was selected for Complete Scrutiny under CASS due to '…
Deputy Commissioner of Income Tax, Central Circle vs M/s Krrish Realtech Private Limited
The assessee company, M/s Krrish Realtech Private Limited, filed its return of income for the Assessment Year 2017-18 declaring a loss. During a search action at the premises of the Krrish group of companies, certain documents and digital e…
ITA No.5282/Del/2024
This 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/250/2024-25/1068493517(1), dated …
Hari Om Verma vs. ITO, Ward 71(2)
The Assessing Officer (AO) made an addition of Rs. 20,48,000/- to the income of the assessee, Hari Om Verma, for the assessment year 2017-18. The addition was made on the grounds that the assessee deposited cash in bank accounts during the …
Cumin Infotech Private Limited vs ITO
The assessee, Cumin Infotech Private Limited, filed its return of income for the assessment year 2017-18 on 16.09.2017 declaring Nil income. The assessment was completed under section 143(3) on 23.12.2019 determining the income of the asses…