Browse Tax Judgements
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Assistant Commissioner of Income Tax, CC-30, Room No.320, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi-110055 Vs E-Homes Infrastructure Private Limited, DASNA Annexe I ECE House, 28A, Connaught Place, S.O. Central Delhi, New Delhi-110001
The Revenue has raised several grounds of appeal against the order of the learned Commissioner of Income Tax (Appeals)-30, New Delhi, which allowed the assessee's appeal and deleted certain additions made by the Assessing Officer. The asses…
DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
Golden Sandhar Mills Ltd vs. ITO
The appeal of the assessee is directed against the order of the ld. Pr. Commissioner of Income Tax-7, Delhi dated 30.03.2025 pertaining to AY 2020-21. The core issue involved in the case is the assumption of jurisdiction by the ld PCIT u/s …
Haldiram Snacks Pvt. Ltd. vs. DCIT
The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Deepak Jaiswal Vs. Income Tax Officer
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl…
Peritus Exim Pvt. Ltd. Vs. DCIT
The assessee filed its return of income declaring total income of Rs.3,93,87,570/- on 27.01.2021. The return was processed u/s 143(1) and intimation was passed on 15.02.2021. The Assessing Officer disallowed expenses of Rs.8,54,970/- which …
SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Sh. Krishan Lal Bishnoi Vs. Commissioner of Income Tax
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 11.03.2025 for AY 2020-21. None appeared on behalf of the assessee, and the case was heard with the assistance of Ld. DR. The …
Zeta Buildtech Pvt. Ltd. Vs. DCIT
The assessee, Zeta Buildtech Pvt. Ltd., filed its return of income for Assessment Year 2020-21 declaring total income of Rs. 98,48,230/- and claimed Refund of Rs. 80,80,460/-. The case was selected for complete scrutiny under CASS. The Asse…
ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA
The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su…
Lambent Engineering Pvt. Ltd. vs. Income Tax Officer, Ward-15(1), New Delhi
The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1083012489(1), dated…
Satender Kumar vs Income Tax Officer, Ward-28(1), New Delhi-110001
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed the said interest as exempt under Section 10(37) of the Income Tax Act, 1…
Ramavtar vs Income Tax Officer
The assessee received interest of Rs. 3,97,56,460/- on enhanced compensation from HUDA after the compulsory acquisition of his agricultural land. The assessee claimed this interest as exempt under Section 10(37) of the Income Tax Act. The A…
Sh. Pramod Kumar Tayal vs. DCIT
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)/ Addl./JCIT(A)-2, Ahmedabad’s DIN and order no. ITBA/APL/S/250/2025-26/1083032617(1), dated 26.11.2025 involving proceedings under sec…
Sh. Sunil Singh vs. Income Tax Officer, Delhi
The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082446519(1), dated …
M/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1083280318(1), dated 03.12.2025 involving proceedings un…
M/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi
The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082537530(1), dated …
Kavita Gupta vs. Deputy Commissioner of Income Tax, Central Circle-31
The assessee, Kavita Gupta, filed an appeal against the order passed by the Commissioner of Income Tax (Appeals)-30, New Delhi, confirming the assessment order dated 13.02.2024 under section 153C of the Income Tax Act, 1961. The assessee ch…
DCIT vs. Payal Khemka
The assessee company negotiated for the purchase of a property located at A-32, Westend Colony, Delhi, for Rs. 76 crores. The property was registered on 16.05.2019. During search proceedings, WhatsApp chats and documents were seized indicat…
BHUPINDER SINGH VS. NFAC, DELHI
The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assesse…