Browse Tax Judgements
Showing 21–40 of 53 judgements · Browse by section & bench
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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, Ward-29(7), New Delhi-110002 Vs Praveen Chaudhary
This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1071038675(1) dated 09.12.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961. The Revenue seeks to r…
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 …
Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
Manisha Kamalkar Sadavarte vs. Income Tax Officer
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) brought to tax a sum of Rs. 10,05,000/- as unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961, in respect of cash deposi…
Javed Munir Khan Vs. ITO 26(1)(4)
The case involves Javed Munir Khan, who deposited aggregate cash amounting to ₹1,13,28,200 during the demonetization period and ₹92,64,140 during the post-demonetization period. The Assessing Officer treated the deposits as unexplained mone…
Amit Rango Ramgopal Vs ITO, Ward-24(1)(1), Mumbai
The assessee, Amit Rango Ramgopal, filed an appeal against the assessment order of the ld. CIT(A)/NFAC, Delhi dated 31.07.2025 for Assessment Year 2017-18. The assessee raised grounds of appeal against the addition of Rs. 28,65,453/- under …
Partha Roy vs. ITO, Ward-50(2), Kolkata
The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
Mr. Abu Zafar Mondal vs. The Income Tax Officer
The assessee, Mr. Abu Zafar Mondal, faced an exparte order from the Assessing Officer (AO) which included an addition of Rs. 12,08,000 under section 69A of the Income Tax Act, 1961, due to alleged unexplained accumulation from agricultural …
K.Y.S. Sponge Iron Private Limited vs. ITO
This appeal arises from an order under section 250 of the Income Tax Act, 1961, dated 15.07.2022, passed by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) made two add…
Jayanta Fanzen Lighting Industries Private Limited Vs. ACIT, Circle 10(1)
The assessee, Jayanta Fanzen Lighting Industries Private Limited, filed its return of income on 26.10.2017 declaring income of ₹9,17,340/-. The case was selected for complete scrutiny due to large cash deposits and an abnormal increase in s…