Browse Tax Judgements
Showing 1–20 of 222 judgements · Browse by section & bench
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Hiteshkumar Patel vs. The Principal Commissioner of Income Tax-1
The assessee, Hiteshkumar Patel, a real estate dealer, filed an income return on 07.11.2017 showing a loss of Rs.46,38,276/-. The case was selected for complete scrutiny, and notices were issued under Sections 143(2) and 142(1) of the Incom…
Mahajan Awas Foundation vs. The CIT (E)
The present appeal has been filed by the assessee, Mahajan Awas Foundation against the order dated 28.03.2024 passed by the CIT (Exemption), Ahmedabad (hereinafter referred to as “CIT(E)”), rejecting the assessee’s application for approval …
Chandani Education & Charitable Trust vs. The Income Tax Officer
The case involves an appeal filed by Chandani Education & Charitable Trust against the order passed by the Commissioner of Income-tax (Appeals) for the assessment year 2012-13. The Trust filed a return on 01-01-2013 declaring total income a…
Alkaben Vinodchandra Matadar vs. Dy. CIT
The assessee, Alkaben Vinodchandra Matadar, filed an appeal against the order dated 12-11-2021 passed by the National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-19. The assessee declared a total loss of Rs. -12,64,703…
Adani Green Energy Limited vs. Principal Commissioner of Income Tax
The assessee-company, Adani Green Energy Limited, filed its return of income on 26-03-2019 declaring a total income of Rs. (-)32,70,00,706/-. The return was processed under section 143(1) of the Income Tax Act, 1961, determining the total i…
Shamji Ramji Chauhan Vs Deputy Commissioner of Income Tax
The case of the assessee was reopened on the basis of information received by the Assessing Officer (AO) that the assessee had taken accommodation entry in the form of Long Term Capital Gains/Short Term Capital Gains in the sale of scrip of…
Jayesh Jain vs. The Deputy Commissioner of Income Tax
The assessee, Jayesh Jain, filed an income tax return for the Assessment Year 2019-2020 on 29/08/2019, declaring a total income of INR 1,31,99,120/- after claiming deductions, including a deduction of INR 7,00,000/- under Section 80GGC for …
Yogini Sureshkumar Shukla Vs. Income Tax Officer, Ward-3(3)(5), Ahmedabad
The assessee, Yogini Sureshkumar Shukla, filed her return of income for the Assessment Year (A.Y.) 2017-18 on 24.03.2018 declaring a total income of Rs.2,67,040/-. The case was selected for scrutiny under CASS. During the assessment, the As…
Shree Palitana Nagrik Sharafi Sahakari Mandali Limited Vs. Income Tax Officer
The assessee, Shree Palitana Nagrik Sharafi Sahakari Mandali Limited, is a credit co-operative society providing financial assistance to its members. For the Assessment Year 2020-21, the assessee filed a return declaring Nil income. The cas…
Maruti Builders Vs. Income Tax Officer
The assessee, Maruti Builders, had filed its return of income for the Assessment Year 2018-19 declaring Nil income. The case was selected for complete scrutiny under CASS. During the assessment, the Assessing Officer noticed that one of the…
Jayesh Charanbhai Rana vs Income Tax Officer Ward 7(2)(1), Ahmedabad
The assessee, Jayesh Charanbhai Rana, received compensation under the Bharat Sanchar Nigam Limited Voluntary Retirement Scheme 2019 (BSNL VRS-2019). Due to lack of awareness of the legal provisions at the time of filing the return of income…
Paresh Hasmukh Patel vs. Income Tax Officer, Ward 7(2)(1), Ahmedabad
The present appeal has been filed by the Assessee, Paresh Hasmukh Patel, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, confirming the levy of penalty under section 271(1)(b) of the In…
Kalpana Varshesh Panchal vs. Income Tax Officer
The assessee, Kalpana Varshesh Panchal, received compensation under the Bharat Sanchar Nigam Limited Voluntary Retirement Scheme – 2019 (BSNL VRS-2019). Due to lack of awareness of the legal provisions at the time of filing the return of in…
Jyot International Marketing Ltd. vs The Dy. Commissioner of Income Tax
The assessee, Jyoti International Marketing Ltd., filed its return of income for Assessment Year 2022-23 admitting total income of Rs. 16,21,130/-. The Assessing Officer (AO) determined the total income at Rs. 52,09,19,369/- by adding a sum…
Income Tax Appellate Tribunal, Ahmedabad Benches, Ahmedabad
The case involves an appeal by the Assessee against the order of the Commissioner of Income Tax (Appeals) for Assessment Year 2018-19. The Assessee was alleged to be a beneficiary of accommodation entry transactions amounting to Rs. 13,29,1…
Shri Barfani Dadaji Buildcon vs. PCIT(Central), Ahmedabad
This appeal has been filed by the Assessee against the order dated 26.03.2026 passed by the Income Tax Department, PCIT (Central), Ahmedabad, under Section 263 of the Income-tax Act, 1961 for Assessment Year 2022-23. The Assessee has raised…
Medipolis Developers LLP vs. Income Tax Officer
The present appeal has been filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (hereinafter referred to as 'NFAC'), Delhi (hereinafter referred to as 'CIT(A)'), dated 16.…
Jayshree Kamlesh Mehta vs. ITO
The assessee, Jayshree Kamlesh Mehta, received compensation under the Bharat Sanchar Nigam Limited Voluntary Retirement Scheme 2019 (BSNL VRS-2019). Due to a mistaken belief that the compensation was taxable, she did not claim exemption und…
Super Fin Services, D 1-2, West Gate, Nr. YMCA Club, S.G. Road, Ahmedabad Vs The Income Tax Officer, Ward-3(3)(5) Ahmedabad
The assessee, Super Fin Services, filed returns of income for the assessment years 2020-21 and 2021-22, admitting total incomes of Rs. 99,55,096/- and Rs. 1,11,40,310/- respectively. The Commissioner of Income Tax (CPC) determined the asses…
Shri Umiya Co. Op. Credit Soc. Ltd. Vs ITO
The assessee, Shri Umiya Co. Op. Credit Soc. Ltd., did not file its return of income for the Assessment Year 2018-19. The case was reopened based on information received by the Assessing Officer (AO) that the assessee had made cash deposits…