Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Puran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
Sh. Sahil Garg v. Income Tax Officer, Ward-43(3), Delhi
This assessee’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/250/2025-26/1083737185(1), date…
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…
Ranjeet Singh Vs. ITO, Ward-5(5), Patna
The assessee, Ranjeet Singh, deposited Rs. 30,50,000 in his IDBI Bank account during the relevant year, with Rs. 14,50,000 deposited during demonetization and Rs. 16,00,000 deposited in the rest of the year. The source of the deposits was c…
Ajay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
Sandip Kumar Keshari Vs. ITO, Ward 3(1)
The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
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…
Rahul Rastogi vs. ACIT
Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
Sarabjit Singh Bedi (AY: 2017-18)
This appeal is preferred by the assessee, Sarabjit Singh Bedi, against the order dated 28.05.2025 of the Commissioner of Income-tax (Appeals)-27, New Delhi, in Appeals No: Delhi CIT(A)-27//11175/2016-17 arising out of the appeal before it a…
M/s Galax Minerals (P) Ltd. (AY: 2017-18)
This appeal is preferred by the assessee, M/s Galax Minerals (P) Ltd., against the order dated 25.03.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi. The appeal arises out of the order dated 19.05.2023 under sections 147 and 14…
Bysol Enterprises Pvt Ltd. vs. Assistant Commissioner of Income Tax, Circle 4 (1) (1), Mumbai
The assessee, Bysol Enterprises Pvt Ltd., filed its return of income for Assessment Year 2017-18 reporting a total income of Rs. 6,05,000. Subsequently, the Assessing Officer received information suggesting that the assessee had inflated it…
Balkrishna Pandurang Patil vs. Ward No. 10 (3) (1)
The case involves an appeal by Balkrishna Pandurang Patil against the order passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961 for the Assessment Year …
Abdul Salam Mohamed Yasin vs. DCIT, Circle 17(1), Mumbai
The appeal was filed by the assessee, Abdul Salam Mohamed Yasin, against the order dated 13.10.2025 passed by the National Faceless Appeal Centre, Delhi, for the quantum of assessment framed under section 147 read with section 144 of the In…
M/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
Bindu Rani Vs Income Tax Officer, Ward-3, Rohtak
The assessee, Bindu Rani, filed twin appeals ITA Nos. 4037 & 4054/Del/2024 against the orders of the National Faceless Appeal Centre (NFAC), New Delhi, for Assessment Year 2017-18. The appeals pertain to the reopening of assessment under se…
Arnab Kumar Goswami vs. ITO, Ward-62(1), Kolkata
The assessee, Arnab Kumar Goswami, filed his return of income declaring a total income of Rs.3,52,310/- for the assessment year 2017-18. He purchased an immovable property at Rajarhat for Rs.25,00,000/-, while the stamp duty value was Rs.35…