Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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Nagpal vs Income Tax Officer
The assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's order dated 16.02.2024. The delay of 617 days in filing the appeal is condoned. The main issue is the validity of section 148 proceedings where the As…
Sanjay Kumar Vs. Deputy Commissioner of Income Tax
The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
ITA No.1615/KOL/2024
The assessee, Sawansukha Jewellers Private Limited, filed its return of income on 30.10.2018 declaring a total income of ₹29,74,75,300/-. The case was selected for scrutiny and the assessment was framed under section 143(3) of the Act, asse…
Reshma Harbakhsh Singh through Legal Heir Vikaramaditya Singh VS DCIT
The assessee, Ms. Reshma Harbakhsh Singh, did not file her return for the Assessment Year 2018-19. Based on information regarding the sale of immovable property, a notice under Section 148 was issued to her on 04.04.2022 after obtaining pri…
Rajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
M/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT
The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20…
Satupur Samabay Unnayan Samity Ltd vs. ITO, Ward-27(3), Haldia
The assessee, Satupur Samabay Unnayan Samity Ltd, did not file a return of income for the assessment year 2018-19. The case was reopened by issuing a notice under section 148 of the Income-tax Act, 1961 on 29.03.2022. In response to the not…
Ramgiri Vs. Income Tax Officer, Ward-3(1)
The assessee, a housewife and non-filer, received compensation from the compulsory acquisition of her land by State Government Authorities. She invested Rs.58,51,071/- from this compensation in a Term Deposit, the interest of which was subj…
M/s. Sri Muthu Agencies vs. The Income Tax Officer, Ward 3, Puducherry
This appeal is filed by M/s. Sri Muthu Agencies against the order of the Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi dated 17.06.2025, passed under section 250 of the Income Tax Act, 1961. The relevant…
Manik Pal Vs. ITO, Ward-33(2), Kolkata
The assessee, Manik Pal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal was against …