Browse Tax Judgements
Showing 1–20 of 37 judgements · Browse by section & bench
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Income Tax Officer vs. Amit Singla
The assessee filed return of income declaring gross income of Rs.4,12,748/-. The case was selected for limited scrutiny assessment for 'high value cash deposits reported in SFT (Business cases)'. Notices were issued, and the assessee partia…
Joint Commissioner of Income Tax, OSD vs. AFP Manufacturing Co. P. Ltd.
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 29.03.2025, for AY 2018-19. The Revenue challenges the deletion of an addition of Rs.1,44,34,290/- …
Manvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Deputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…
Income Tax Officer(Exemptions) v. The Saraswati Educational Society Society REGD.
The assessee, a charitable trust registered under section 12AA of the Income Tax Act, filed a return of income for A.Y 2018-19 declaring total income Nil after claiming exemption under section 11 of the Act. The Assessing Officer denied the…
Income tax Officer vs. Veer Kunwar Singh Shodh Sansthan
The assessee, M/s. Veer Kunwar Singh Shodh Sansthan, is a public charitable trust registered under section 12A of the Income-tax Act, 1961. The trust was created for the relief of the poor and to promote science, art, and culture. The asses…
Income Tax Officer vs. Ratna Aggarwal
The assessee, Ratna Aggarwal, received an immovable property by way of a gift deed amounting to Rs.33,43,440/- from her brother-in-law, Ravi Agarwal. The property was initially declared as income from other sources but later claimed to be r…
Abhishek Agrawal Vs. Income Tax Officer, Ward 61(1), Delhi
The appeal filed by the assessee, Abhishek Agrawal, is against the order dated 29.01.2023 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC) arising out of the order dated 08.02.2021 of the National A…
India Luxco Retail Pvt. Ltd. vs. Asst. Commissioner of Income Tax, Circle-10(1), Gurgaon
The appeal was filed by India Luxco Retail Pvt. Ltd. against the order dated 31.07.2022 of the Learned Assistant Commissioner of Income-Tax, Circle 10(1), New Delhi, under Sections 143(3) r.w.s. 144C(13) of the Income-Tax Act, 1961 for the …
Open Solutions Software Services Private Ltd. vs. Deputy Commissioner of Income Tax 19(1), New Delhi
The appeal was filed by Open Solutions Software Services Private Ltd. against the order dated 28.07.2022 of the Learned Assessing Unit, Income Tax Department, Deputy Commissioner of Income Tax, Circle-19(1), New Delhi. The appellant/assesse…
Abhishek Goel Vs. ITO, Ward-1(5), Ghaziabad
The appellant, Abhishek Goel, filed an appeal against the order dated 04.12.2017 of the Learned Commissioner of Income-Tax (Appeals), Ghaziabad, under Section 143(3) of the Income-Tax Act, 1961. This order arose from the assessment dated 23…
ITA No.2908/Del/2024
This Revenue’s appeal for assessment year 2018-19 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/250/2023-24/1058552935(1), dated …
Hansh Raj vs. Assessing Officer
This appeal was filed by the assessee, Hansh Raj, against the order dated 28/08/2024 passed by the Ld. Commissioner of Income Tax (Appeals), New Delhi for the Assessment Year 2018-19. The learned counsel for the assessee submitted an applic…
DCIT, Circle 4(2), New Delhi vs. Sh. Brijesh Gupta
This appeal by the Revenue is directed against the order of the Commissioner of Income Tax (Appeal), New Delhi, dated 12.08.2024 for Assessment Year 2018-19. The Revenue's grievance pertains to a tax effect of Rs. 36,37,649/-, which is belo…
ITA No.2742/Del/2024
The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Toyo Ink India Private Limited vs ACIT
This appeal was filed by Toyo Ink India Private Limited against the order of DRP New Delhi, dated 06/05/2022, passed under section 144C(5) of the Act for the Assessment Year 2018-19. The assessee opted to settle the disputes in appeal throu…
Raj Singh vs. Income Tax Officer, Ward-3(1)
This appeal by the assessee, Raj Singh, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 31.03.2024, for the assessment year 2018-19. The primary issue raised by the as…
ITA No.2091/Del/2022 Itron India Pvt. Ltd. (AY: 2018-19)
The assessee, Itron India Private Limited, has opted for the VSVS Scheme 2024. The applications were filed through Form No. 1 on 30.01.2025 with the designated authority. In response, a certificate in Form No. 2 was issued to the appellant …
Communication Test Design India Pvt. Ltd. Vs. Assistant Commissioner of Income Tax
The case involves Communication Test Design India Pvt. Ltd. appealing against an assessment order for the assessment year 2018-19. During the hearing on 07.03.2025, the appellant submitted a letter under the Vivad se Vishwas Scheme, 2024, i…
Shri Jagpal Vs. The PCIT
The assessee, Shri Jagpal, received interest of Rs 82,88,672/- under Section 28 of the Land Acquisition Act, 1984 during the year on enhanced compensation for the acquisition of land. The assessee claimed this interest as exempt in its retu…