Browse Tax Judgements
Showing 1–13 of 13 judgements · Browse by section & bench
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ITO vs M/s Ranyal Traders Pvt. Ltd.
The assessee company, incorporated on 06.11.1991, is engaged in trade of import-export and supply of clothing, hosiery, readymade garments, fabrics, textiles, trading and allied activities under the trade name of 'Ranyal Impex International…
Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act…
Meghna Banga Vs. DCIT, Central Circle-7
A search and seizure operation under section 132 of the Income Tax Act, 1961 was conducted in the Jindal Bullion Ltd (JBL) Group on 05.01.2017. Digital data maintained in a software called Hazir Johri was seized at the residential cum busin…
Zeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
The appellant is a partnership firm coming into existence w.e.f. 31.07.2025 through a deed of partnership executed on that date between two partners Sh. Apurv Jain and Sh. Shlshu Sharma. The assessee made cash deposits of Rs. 67,25,000/- du…
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 30(5) Vs. Raghav Goel
The assessee filed return of income on 06.11.2017 declaring income of Rs.10,02,910/-. The notice u/s 143(2) of the Act dated 07.09.2018 was issued. The case was selected under scheme of compulsory scrutiny since survey u/s 133A of the Act w…
Ashok Kumar Mehrotra vs. ITO, Ward 70(5)
The assessee filed return of income on 17.06.2017 declaring total income of Rs.6,96,960/- showing income from salary, house property and other source. The case was selected for limited scrutiny under CASS for reason cash deposit during year…
Mayank Jain Vs Income-tax Officer, Ward-1(4), Meerut
The assessee, Mayank Jain, filed his return on 16.07.2017 declaring income of Rs. 3,85,730/- after claiming deduction under Chapter VIA of the Income Tax Act, 1961. The case was selected for limited scrutiny under CASS to examine the cash d…
INCOME TAX OFFICER VS. VISHAP BAJAJ
This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
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…
Punit Jain vs. Income Tax Officer, Ward 51(5)
The assessee, Punit Jain, is engaged in the business of trading gold ornaments under a sole proprietorship named M/s. Jain Jewellers. For the assessment year 2017-18, the assessee filed a return of income declaring a total income of Rs. 4,8…
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 …
Assistant Commissioner of Income Tax, Circle-34(1), Civic Centre, E-2 Block, 2nd Floor, New Delhi Vs. Raj Bajwa, Ashok Vihar, 390, SFS Flats, Phase-IV, New Delhi
The respondent assessee, Raj Bajwa, filed his Income Tax Return on 28.02.2018 declaring income of Rs.23,23,700/-. The case was picked up for limited scrutiny for verification of cash deposits made in the bank account in the FY 2016-17 inclu…