Browse Tax Judgements
Showing 21–40 of 159 judgements · Browse by section & bench
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Bhavesh K Shah vs. Income Tax Officer
The assessee, Bhavesh K Shah, filed his return of income for the assessment year 2014-15 under the presumptive taxation scheme of section 44AD of the Income-tax Act, 1961, declaring gross receipts of ₹92,54,031/- and taxable income of ₹6,88…
Vimal Sureshbhai Mishra vs. ITO
The assessee filed a return of income under section 139(8A) of the Income-tax Act, 1961 on 03.04.2023 declaring a total income of ₹20,47,420/- and duly paid applicable taxes on the return of income filed by him. The return was processed und…
Mahavir Inductomelt Pvt. Ltd. vs. The Deputy Commissioner of Income Tax
These two appeals are filed by the Assessee against the separate orders of even dated 30.03.2025 passed by the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, relating to the Assessment Year 2015-16 & 2016-17. T…
Jagdish Amrutlal Thakar vs. Income Tax Officer
The assessee, Jagdish Amrutlal Thakar, a 65-year-old farmer from a remote area in Patan, Gujarat, had large cash deposits in his bank account which were not explained. The Assessing Officer issued notices under sections 142(1), 133(6), and …
Maheshkumar Laljidas Patel Vs. The Income Tax Officer
The present appeal filed by the assessee, Maheshkumar Laljidas Patel, is directed against an order dated 09.01.2024 passed by the Learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, arising out of a …
Maheshkumar Laljidas Patel vs. The Income Tax Officer
The present appeal was filed by the assessee against an order passed by the Learned Commissioner of Income-tax (Appeals) arising out of a penalty order under Sections 271D of the Income-tax Act, 1961 for Assessment Year 2013-14. The assesse…
ITA No. 927/Ahd/2024
The assessee is engaged in the business of Real Estate Development and Constructions of residential/commercial complexes. The total turnover of the assessee was Rs. 4.11 crores and other income of Rs. 73,17,252/- has been credited to P&L A/…
Bhanubhai Manilal Patel vs. Deputy Commissioner of Income Tax
During the assessment proceedings, the assessing officer rejected the assessee's claim for exemption under section 54B of the Income Tax Act on multiple grounds. The assessee had claimed exemption on the ground that the original asset sold …
Shah Dilip Sankarchand vs. ACIT 1(3)
The assessee, Shah Dilip Sankarchand, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 30/12/2024, for the Assessment Year 2017-2018. The assessee has raised gr…
Sanjay Ghanshyamdas Tahilramani Vs. ITO
This appeal is filed by the assessee against the exparte appellate order dated 22.08.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the exparte reassessment order passed under…
Gandhinagar Malayalee Samajam v. The Commissioner of Income Tax(Exemption)
The assessee, Gandhinagar Malayalee Samajam, filed an application in Form No. 10AB seeking approval under section 80G(5) of the Income-tax Act, 1961. The application was rejected by the Commissioner of Income-tax (Exemption) as non-maintain…
ITA No.669/Ahd/2025 & C.O. No.53/Ahd/2025
The assessee, Phoenix Flexibles Private Limited, filed its income return for the Assessment Year 2018-19 on 30.10.2018, declaring income of Rs.4,46,456/-. The Assessing Officer received information regarding accommodation entries and reopen…
Vadodara Urban Development Authority vs. The Dy.CIT (Exemption), Circle-2
The present appeal has been preferred by the assessee, Vadodara Urban Development Authority, against the order of the Commissioner of Income Tax (Appeals) dated 27/03/2025 for the Assessment Year 2014-2015. The assessee, a Government Organi…
Mrs. Savitaben Baldevbhai Patel Vs. Income Tax Officer
This appeal is filed by the Assessee as against the appellate order dated 25.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, arising out of the reassessment order passed under section 147 …
Makarpura Industrial Estate Coop. Bank Ltd. vs. ACIT
The case involves an appeal by the Revenue against the order of the Additional/Joint Commissioner of Income Tax (A)-1, Ludhiana dated 20.03.2025 for the Assessment Year (A.Y.) 2021-22. The order in question arose from an order issued under …
E Infochips Pvt. Ltd. vs. Principal Commissioner of Income Tax
The present appeal has been filed by the assessee, E Infochips Pvt. Ltd., against the order passed by the Principal Commissioner of Income Tax (PCIT) dated 18.03.2025 under Section 263 of the Income Tax Act, 1961. The appeal relates to the …
Koshambh Multitred Pvt. Ltd. vs. Deputy Commissioner of Income Tax
In the assessment proceedings, the assessee claimed a deduction of education cess amounting to Rs. 15,94,943/-. Upon being confronted with the fact that the education cess was not allowable as a deduction due to a retrospective amendment ma…
ITO vs. Ramlal Manekchand HUF
The assessee, Ramlal Manekchand HUF, had filed an income return for the Assessment Year 2021-22 declaring income of Rs.18,91,730/-. The case was selected for scrutiny due to substantial purchases from suppliers who were either non-filers or…
Harshadkumar Bhogilal Raval vs. Income Tax Officer
The assessee, Harshadkumar Bhogilal Raval, had filed his return of income for the Assessment Year (A.Y.) 2013-14 on 16.08.2013 declaring income of Rs.3,72,342/-. The case was subsequently reopened under Section 147 of the Income Tax Act, 19…
Aadi Real Estate Developers P.L. vs ITO
The assessee, Aadi Real Estate Developers Pvt. Ltd., had filed its return of income for the Assessment Year 2013-14 declaring Nil income. Subsequently, the Assessing Officer received information that the assessee had received an accommodati…