Browse Tax Judgements
Showing 21–40 of 43 judgements · Browse by section & bench
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Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
M/s Kanpur Logistics Park Pvt. Ltd. Vs. Dy. CIT, Circle-13(1), New Delhi
The appeal in ITA No.559/Del/2024 for AY 2022-23, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi in Appeal No. ITBA/APL/S/250/2023-24/1059116627(1) dated 27.12.2023 against the order of assessment passed u/s 14…
Ircon Davanagere Haveri Highway Limited Vs. DCIT
The assessee company, Ircon Davanagere Haveri Highway Limited, filed its return of income for the year under consideration on 27.10.2022. Subsequently, the company received an intimation order under Section 143(1) dated 13.06.2023, wherein …
VSG Pan Industries Pvt. Ltd. vs DCIT/ACIT
The assessee company, VSG Pan Industries Pvt. Ltd., is engaged in the business of manufacturing and trading of Pan Masala. It filed its return of income on 04.10.2022, declaring a total income of INR 16,27,86,890/-. A search and seizure act…
Santosh Bansal vs JCIT, Central Circle 16
A search and seizure operation under section 132 of the Income-tax Act, 1961 was conducted on 17.11.2021 on the business and residential premises of the Pacific Group, which included the assessee, Santosh Bansal. Jewellery and bullion worth…
Sandeep Garg Vs Income Tax Officer, Ward-35(5), Civic Centre, Delhi
This appeal has been preferred by the assessee, Sandeep Garg, against the order dated 12.09.2025 of the National Faceless Appeal Centre (NFAC), Delhi pertaining to Assessment Year 2022-23. The order arose out of an Assessment order dated 24…
Renew Surya Vihaan Pvt. Ltd. vs CIT
The assessee company, Renew Surya Vihaan Pvt. Ltd., is engaged in the business of generating power through non-conventional and renewable energy resources. It filed its return of income on 27.09.2022, declaring a total income of INR 1,35,03…
Ramvir Yadav vs ITO
The assessee, Ramvir Yadav, filed his return of income for Assessment Year 2022-23 declaring a total income of INR 27,53,370/-. His case was selected for scrutiny under CASS as he claimed a deduction under section 54B of the Income Tax Act,…
Raja Tradelinks Pvt Ltd. Vs DCIT TDS
The assessee, Raja Tradelinks Pvt. Ltd., deducted salary paid to its employees and was required to file TDS return in Form 24Q by the due date for the financial year 2021-22. For the first quarter, the assessee filed the return in Form 24Q …
Powergrid Rampur Sambhal Transmission Limited vs. Income Tax Officer, Ward 20(1), Delhi
The assessee, Powergrid Rampur Sambhal Transmission Limited, filed its return of income for Assessment Year 2022-23 on 22.09.2022. The return was processed under Section 143(1) of the Income-Tax Act, 1961, wherein only a TDS credit of Rs.3,…
Kalpana Tyagi Vs. Income Tax Officer, Ward-43(1)
This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1082843304(1), dated 29.10.2025 involving proceedings under se…
Jagatjeet Singh vs ACIT
The assessee, Jagatjeet Singh, filed an original return declaring an income of Rs. 46,63,630/- on 23.07.2022. The case was selected for compulsory scrutiny after a survey under section 133A was conducted on 01.09.2022 in the case of Baby Jo…
Haryana Football Association Vs. CIT (Exemptions)
The assessee, Haryana Football Association, submitted an application for registration under section 12AB of the Income Tax Act on 03-05-2022. A questionnaire was issued to the assessee on 06-09-2022 requesting the submission of documents. H…
Gaurav Dye House Vs. ITO
The assessee, Gaurav Dye House, a partnership firm, filed its return of income declaring a total income of Rs. 42,67,590/- for the Assessment Year 2022-23. The income comprised Rs. 8,40,000/- from house property and Rs. 34,27,593/- from Lon…
Sh. Chandra Prakash Jain Vs DCIT
The assessee, Sh. Chandra Prakash Jain, filed his return of income for Assessment Year 2022-23 declaring income of Rs. 43,37,120/-. A search and seizure operation under sections 132/133A of the Income Tax Act, 1961 was conducted on the asse…
Ashirwad Shiksha Sansthan Vs. Assessing Officer, Faridabad, Haryana
This appeal pertains to the assessment year 2022-23 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 28.05.2025. The appeal was filed with a delay of 124 da…
Anshu Dhawan vs. Income Tax Officer
The assessee, Anshu Dhawan, filed her return of income for the Assessment Year 2022-23 declaring a total income of Rs.37,51,250/-. The case was selected for scrutiny under CASS due to low Long Term Capital Gain (LTCG) and high improvement c…
ACIT, Circle 34 (1), vs. Vishakha Builders LLP
The assessee, Vishakha Builders LLP, filed its return of income declaring a total income of Rs.17,52,270/- for the assessment year 2022-23. The case was selected for scrutiny under CASS, primarily to verify large deductions claimed under Ch…
ERNST AND YOUNG LLP vs ASSISTANT COMMISSIONER OF INCOME TAX, INTERNATIONAL CIRCLE-1-2-2, NEW DELHI
This petition challenges the certificate and order dated 17.09.2025 passed under Section 195 of the Income Tax Act, 1961, whereby the respondent authorized the petitioner to withhold tax at the rate of 5.25% on payments to be made to Ernst …
Ajay Kumar Bishnoi (AY: 2022-23)
The instant appeal filed by the assessee, Ajay Kumar Bishnoi, is directed against the order dated 19.03.2024 passed by the Addl/JCIT(A)-6, Mumbai arising out of the intimation order dated 21.02.2023 passed under Section 143(1) of the Income…