Browse Tax Judgements
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Income Tax Officer, Ward-1(1), R. No.199F, Central Revenue Building, I.P Estate, Delhi 110002 Vs. Adonia Systems P. Ltd., BN-5, West Shalimar Bagh, Delhi 110088
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 18.12.2024, for AY 2019-20. The Revenue challenges the deletion of additions made under Section 68 and Sec…
Sh. Devinder Singh vs. Income Tax Officer, New Delhi
This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1080339103(1), date…
Rita Khanna Vs DCIT (Central)
This case involves two appeals, ITA No. 928/Del/2024 filed by Rita Khanna and ITA No. 976/Del/2024 filed by the Revenue, both for Assessment Year 2019-20. The appeals arise against the order of the CIT(A), Lucknow-3 dated 22.12.2023. Rita K…
Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
ITA No.2631/Del/2023
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-27, New Delhi, which deleted an addition of Rs. 3,73,23,412/- on account of commission charged @ 2% on bogus sales. The assessee, Sh. P…
Dy. CIT, Delhi. Vs. Elan India Private Limited
The assessee, Elan India Private Limited, is a private limited company belonging to the Elan group. A search and seizure action was carried out under section 132 of the Income Tax Act, 1961 on 29.05.2018. The return of income for the year u…
Perfect Radiators & Oil Coolers Pvt. Ltd. Vs ACIT
This appeal by Perfect Radiators & Oil Coolers Pvt. Ltd. for Assessment Year 2019-20 arises against the order of CIT (A)-23, New Delhi. The assessee claims that due to communication gaps at various levels, they could not appear to plead and…
GAURAV GUPTA VS. NATIONAL E-ASSESSMENT
This appeal has been filed by the Assessee, Gaurav Gupta, against the order dated 21.6.2024 passed by the NFAC, Delhi for the assessment year 2016-17. The appellant's representative, Shri Rajat Garg, CA, argued that the Assessing Officer (A…
Amit Sabharwal Vs. Asst. Director of Income Tax
The assessee, Amit Sabharwal, filed his Income Tax Return (ITR) for the Assessment Year 2019-20 declaring income of Rs.62,43,461/-. He showed Long Term Capital Gains of Rs.46,23,385/- on the sale of immovable property in Noida for a sale co…
Trans Metalite India Limited Vs. Assessment Unit, Income Tax Department, ACIT, Circle -25 (1) Delhi
The assessee, Trans Metalite India Limited, filed its return of income for the Assessment Year 2019-20 on 30-10-2019 declaring a total income of Rs 6,74,546/-. During verification, it was found that the assessee received unsecured loans amo…
Alaknanda Associates vs. Asstt. Director of Income-tax
The assessee, Alaknanda Associates, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for Assessment Year 2012-13. The appeal pertains to th…
Sukriti Realcon Pvt. Ltd. Vs. ADIT
The case involves an appeal by Sukriti Realcon Pvt. Ltd. against the order of the Commissioner of Income Tax (Appeals) dated 06/09/2024 for the Assessment Year 2019-20. The intimation order under section 143(1) of the Income Tax Act, 1961, …
Sandeep Kumar vs. Income Tax Officer, Ward 4(1)
This appeal by the assessee, Sandeep Kumar, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 28.08.2024, for the assessment year 2019-20. The assessee has assailed the …
Daler Singh vs. Income Tax Officer, Ward 58(3), Delhi
This appeal by the assessee, Daler Singh, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 08.07.2024, for the assessment year 2019-20. The learned counsel for the asse…
M/s. Boutique International Vs. Income Tax Officer
The assessee, M/s. Boutique International, filed an appeal for the assessment year 2019-20 against the Commissioner of Income Tax (Appeals) [CIT(A)], Pune’s order dated 12.10.2023. The appeal was filed under section 143(1) of the Income-tax…
Bishamber Dayal vs. ITO
The assessee, Bishamber Dayal, originally filed his return of income declaring total income which included interest on enhanced compensation. He claimed a 50% deduction under section 57 of the Income Tax Act, 1961. Later, he revised his ret…
IG Watteeuw International vs ACIT, Circle International Tax - 2(1)(1)
The assessee, IG Watteeuw International, filed an appeal against the assessment order dated 21.07.2022 issued by the ACIT, Circle International Tax-2 (1)(1), Delhi. This order was framed following the directions of the Dispute Resolution Pa…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
Trutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi
This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for …
Sunwoda Electronic India Pvt. Ltd Vs. ACIT/DCIT
The assessee, Sunwoda Electronic India Pvt. Ltd, is a private limited company engaged in the business of manufacturing lithium-ion batteries used in mobile phones at its factory premises in Noida. The original return of income for AY 2019-2…