Browse Tax Judgements
Showing 1–20 of 21 judgements · Browse by section & bench
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Ganna Vikas Parishad Vs Assessment Unit Income Tax Department
The assessee, Ganna Vikas Parishad, filed an appeal against the order of the CIT(A)/NFAC dated 30.10.2025 for the Assessment Year 2021-22. The assessee claimed deductions under Section 80P of the Income Tax Act, which were disallowed by the…
ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Ahlcon Parenterals (India) Ltd Vs. ACIT
The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and…
M/s Opterna Technologies Vs. DCIT
The appellant filed a Miscellaneous Application (M.A No. 422/Del/2025) in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. It was found that Ground No. 3 of the Assessee, rega…
Shveta Arora Vs ITO
The assessee filed her return of income on 06.01.2022 declaring total income of Rs. 4,26,88,790/-, which was processed u/s 143(1) of the Act on 13.10.2022. The assessee filed copy of Form 67 on the e-file portal on 24.11.2022 and order u/s …
Shri Inder Singh and Others vs Income Tax Officer
The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting …
AT & T Global Network Services India Private Limited vs Assistant Commissioner of Income Tax, Circle-1(1)
The assessee, AT & T Global Network Services India Private Limited, filed an appeal against the order of the Additional/Joint Commissioner of Income Tax (Appeals), Faridabad, dated 23.03.2025, which arose out of an assessment order dated 17…
Ms. Asha Gupta Vs. DCIT
The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi…
OSG (India) Pvt. Ltd. vs DCIT
The assessee, OSG (India) Pvt. Ltd., filed its return of income for A.Y. 2021-22 declaring a total income of Rs.9,85,29,547/-. The company is engaged in the sale of tungsten solid carbide metal cutting tools, end mills, etc. by importing th…
Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
Anurag Arora Vs. Deputy Commissioner of Income Tax
The assessee, Anurag Arora, filed a return declaring total income of Rs. 4,91,260 for the year under consideration. His case was selected for scrutiny assessment, and during the search and seizure on Hans Group of cases, a mobile phone of S…
Indraprastha Institute of Information Technology vs. Assessment Unit, Income Tax Department
The assessee, Indraprastha Institute of Information Technology, is a State University created by an Act of Govt. of NCT of Delhi and functions under the aegis of the Department of Training and Technical Education, Govt. of NCT of Delhi. The…
Ghaziabad Development Authority vs. DCIT, Exemption Circle
The Ghaziabad Development Authority filed its return of income on 14.3.2022 declaring NIL income. The Assessing Officer completed the assessment on 27.12.2022, adding Rs. 127,41,46,000/- transferred to the development fund to the income of …
White Orchid Hospitality (P) Ltd. vs. DCIT
The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
Trio Security And Intelligence Private Limited Vs. Assessing Officer
The case involves Trio Security And Intelligence Private Limited, a company engaged in security and securities services. The company filed its return of income for AY 2021-22 on 05.02.2022 with all due taxes paid and claimed a refund of Rs.…
Ram Avtar Gupta Vs. Commissioner of Income-Tax (Appeals)
The appeal filed by the assessee, Ram Avtar Gupta, is against the order dated 22.07.2025 of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre(NFAC), Delhi. The order arose out of an assessment order dated 29.1…
Sh. Dinesh Khatri Vs. Income Tax Officer, Ward-35(1), New Delhi
This appeal pertains to the assessment year 2021-22. The assessee, Sh. Dinesh Khatri, could not appear to plead and prove all the relevant facts in the lower appellate proceedings due to communication gaps at various levels. The learned cou…
Deputy Commissioner of Income Tax, Central Circle-1, ARTO Complex, 2nd Floor, Sector-33, Noida, Uttar Pradesh-201301 vs Elixir Buildcon Pvt. Ltd., Plot No. 15A, Elixir Business Park, Sector-127, Gautam Buddh Nagar, Noida, Uttar Pradesh-201301
During the year, the assessee, Elixir Buildcon Pvt. Ltd., carried out activity of running a guest house and restaurant under the name & style of M/s Hide away suites at Elixir business park, 15A, Sector-127, Noida. The Assessing Officer mad…
Deliverhealth Services Private Limited vs. DCIT, Circle 7 (1), Delhi
The assessee, Deliverhealth Services Private Limited, filed an appeal against the order of the Learned Additional Joint Commissioner of Income Tax (Appeals)-6, Mumbai, for the Assessment Year 2021-22. The assessee raised grounds of appeal c…
AXIS INFOLINE P. LTD. vs PRINCIPAL COMMISSIONER OF INCOME TAX
This appeal arises from an order dated 26.03.2025, passed under section 263 of the Income Tax Act, 1961, by the Learned Principal Commissioner of Income Tax (PCIT), Delhi. The Assessing Officer (AO) found certain purchases made by the asses…