Browse Tax Judgements
Showing 21–40 of 78 judgements · Browse by section & bench
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Richa Nangia vs. ACIT, Central, Circle-2.5
Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around commo…
Krishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Inder Mohan Singh Saluja Vs. ITO
The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Income Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
Harish Gupta vs. Income Tax Officer
The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Ravinder Yadav Vs CIT(A)/NFAC, Delhi
This appeal pertains to the Assessment Year 2017-18, where the assessee, Ravinder Yadav, challenges the correctness of an unexplained money addition of Rs. 1,96,45,440/- under section 69A of the Income Tax Act, 1961. The addition was upheld…
Braham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi
In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 19…
Sushmita Gupta vs. Income Tax Officer
In this case, the assessment was completed under section 144 of the Income-tax Act, 1961 by the Assessing Officer (AO) vide order dated 05.12.2019. The AO made an addition under section 69A of Rs.93,10,000/- for unexplained investment in pr…
Seema Devi Jain Vs. ACIT
The case involves Seema Devi Jain, who filed her return of income declaring income of Rs. 1,93,75,760/-. The case was selected for ‘complete scrutiny’ through CASS on the issues of ‘Sales turnover/receipts, cash deposit during demonetizatio…
Pawan Kumar Vs. ITO
This appeal was filed by the assessee, Pawan Kumar, against the order dated 31.01.2024 passed by the National Faceless Appeal Centre, which affirmed the order dated 16.12.2019 passed by the Assessing Officer (AO) for the Assessment Year 201…
Income Tax Officer, Ward-28(5), SPM Civic Centre, New Delhi. Vs. Anjali Gupta, New Delhi.
This appeal by the Revenue is directed against the order of the National Faceless Appeal Centre, Delhi, dated 07.10.2022, for Assessment Year 2017-18. The issue pertains to cash deposits made by the assessee, Anjali Gupta, during the year. …
Suresh Kumar Gupta Vs. ACIT
The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
VED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
RAHUL JAIN VS. ITO, WARD 59(8), NEW DELHI
The assessee, Rahul Jain, an individual, e-filed his return of income on 31.7.2017 declaring a total income of Rs. 4,95,970/-. His case was selected for scrutiny under CASS. During the demonetization period, the assessee deposited cash of R…
AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
CHETNA SUNDARAM VS. DCIT, CIRCLE 70(1), NEW DELHI
The assessee, Chetna Sundaram, deposited Rs. 2,00,000 in her HDFC Bank Ltd. savings account. The source of this deposit remained unexplained despite being given ample opportunity to provide documentation. Consequently, this amount was deeme…
Shruti Lal Vs. DCIT
A search and seizure operation under section 132 of the Income Tax Act, 1961 was carried out in Sh. Kshitij Lal Group cases. A search warrant of authorization under section 132 of the Act was issued in the name of the Assessee on 03/04/2019…
Gulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…