Browse Tax Judgements
Showing 1–20 of 40 judgements · Browse by section & bench
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Rameshwar Dayal vs. Income Tax Officer, Ward-3(2), Gwalior
The appeal in ITA No. 85/AGR/2025 for Assessment Year 2011-12 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi dated 23.12.2022 against the order of assessment passed by the Assessing Officer, ITO, Ward-3(2), Gwali…
Sharad Maheshwari vs. Income Tax Officer
The appeal arises from the order of the Joint Commissioner of Income Tax (Appeals) dated 05.07.2024 against the order of assessment passed by the Assessing Officer, ITO, Ward-3(2), Gwalior dated 19.12.2018. The assessee, Sharad Maheshwari, …
Manju Agarwal vs. Income Tax Officer, Ward-1(2), Gwalior
The appeal in ITA No. 16/AGR/2025 for AY 2017-18 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi against the order of assessment passed by the Assessing Officer, ITO, Ward-1(2), Gwalior. The assessee, Manju Agarwa…
Veena Singh vs. Income-tax Officer, Ward 2(3), Gwalior
The assessee, Veena Singh, filed a belated return of income on 26.03.2016, declaring total income of ₹2,51,170/-. The case was selected for scrutiny due to a mismatch in contract receipts/fees and TDS credits. Statutory notices under Sectio…
Sh. Virendra Kumar Jain vs. Income-tax Officer, Ward 2(3)(4), Lalitpur
The appellant-assessee, Sh. Virendra Kumar Jain, engaged in wholesale trading of food grains, pulses, and oilseeds under the name M/s. Shri Vidhya Sagar Traders, Lalitpur, filed a return of income for the assessment year 2018-19, declaring …
Rogi Kalyan Samiti vs. Income-tax Officer
The assessee, Rogi Kalyan Samiti, filed a return of income on 19.10.2020, declaring total income at Rs. Nil. The return was processed under section 143(1) of the Income-tax Act, 1961. The case was selected for complete scrutiny due to a lar…
Mohar Singh Rajput vs. Income-tax Officer, Ward 1(1), Gwalior
The assessee carried on the business of sale of recharge vouchers and sim of Vodafone Idea Ltd. at a small place in his village under District Gwalior. The assessee did not file a return of income for the assessment year 2015-16. According …
DCIT, Circle 1(1)(1), Agra. Vs. Surendra Kumar Gautam
The assessee, Surendra Kumar Gautam, is engaged in the business of trading of fertilizer in the name and style of Shriram Fertilizers. For the assessment year 2017-18, the assessee filed an original return of income on 06.11.2017, declaring…
DCIT, Circle 4(1)(1), Aligarh. Vs. Bharat Varshney
The assessee, Bharat Varshney, runs a proprietary business in the name of M/s. G.M.C. Enterprises, which deals in scrap trading of ferrous and non-ferrous metals. For the assessment year 2022-23, the assessee filed his return of income decl…
Maya Shikshan Pashishan Sansthan vs. Income-tax Officer, Ward 4(3)(4), Hathras
The appellant, Maya Shikshan Pashishan Sansthan, is a non-profit educational institution running a higher secondary school. During the assessment year 2018-19, the gross receipt was Rs. 98,58,650/- and the gross expenditure was Rs. 91,57,34…
Mahesh Kumar Sharma vs. Income-tax Officer
The assessee, Mahesh Kumar Sharma, is a non-filer. Based on information that the assessee had made cash deposits, including through bearer's cheque, in his current account with Central Bank of India amounting to Rs.1,19,04,250/-, the Assess…
Ginni Filaments Ltd. Vs. DCIT, Circle 1(1)(1), Agra
The assessee, Ginni Filaments Ltd., is in the business of manufacturing knitted fabric, yarns, and readymade garments. The assessee filed its return of income for the assessment year 2020-21, declaring a total income of Rs. 14,14,57,480/-. …
Ajay Kumar Agarwal vs. Income-tax Officer, Ward 4(3)(4), Hathras
The assessee, Ajay Kumar Agarwal, did not file a return of income for the assessment year 2018-19. The Department had information that the assessee received credit entries of Rs.1,48,01,612/- including a cash deposit of Rs.1,00,000/- in his…
Prashant Gupta Legal Heir of Late Surendra Kumar Gupta vs. ITO, Ward-4(2)(2), Farrukhabad
The appeal in ITA No. 59/AGR/2025 for AY 2017-18 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi dated 07.11.2024 against the order of assessment passed by the Assessing Officer, ITO, Ward-4(2)(2), Farrukhabad dat…
Gufarani Vs. ITO
The appeal in ITA No. 178/AGR/2025 for AY 2017-18 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi, against the order of assessment passed by the Assessing Officer (AO) under section 144 of the Income-tax Act, 1961…
Ankur Rice Industries Pvt. Ltd vs. Income Tax Officer, Ward-2(2)(5), Etawah
The appeal in ITA No. 118/AGR/2025 for AY 2016-17 arises from the order of the JCIT(A) dated 31.12.2024 against the order of assessment passed by the Assessing Officer, ITO, Ward-2(2)(5), Etawah dated 24.12.2018. The assessee, Ankur Rice In…
The Vijaypur Public Carrier Operators Union vs. ACIT, Range-3, Gwalior
The Vijaypur Public Carrier Operators Union, a charitable society, filed its return of income claiming exemption under section 11 of the Income Tax Act. The Assessing Officer (AO) denied the exemption, stating that the order of the Tribunal…
Jay Singh vs. ITO, Ward-1, Morena
The appeal in ITA No. 117/AGR/2025 for Assessment Year 2010-11 arises from the order of the National Faceless Appeal Centre (NFAC), Delhi dated 26.12.2024 against the order of assessment passed by the Assessing Officer, ITO-1, Morena dated …
Lakhmi Chand Khushiramani vs. Income Tax Officer
During the period of demonetization from 09.11.2016 to 30.12.2016, the assessee made cash deposits totaling Rs. 17,55,000/-. The Assessing Officer issued a notice under Section 142(1) requesting the assessee to file a return of income for t…
Gora Bai Sahu, Shri Ram Charan Sahu & L/H Late Gora Bai, Sony Vs Income Tax Officer
This case was reopened under section 148 of the Income Tax Act, 1961 based on information regarding the purchase of immovable property worth more than Rs. 30,00,000/-. The legal heir of the assessee filed an income return on 11.11.2019 decl…