Browse Tax Judgements
Showing 21–35 of 35 judgements · Browse by section & bench
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Seeta Ram Singh vs ITO
This appeal is filed by the assessee, Seeta Ram Singh, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 12/02/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the erroneous addition o…
ITA No.2742/Del/2024
The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Vikas Chugh Vs ACIT (OSD), Karnal
The assessee, Vikas Chugh, filed a return of income declaring income of Rs.2,69,210/-. His case was selected for scrutiny, and mandatory notices were issued. The case was examined regarding the source of a deposit of Rs.52.26 lakhs in his I…
Yashpal Grover vs ITO
The assessee, Shri Yashpal Grover, filed his return for A.Y. 2018-19 on 31.10.2018 declaring income of Rs. 2,93,930/-. The case was selected for scrutiny and the assessment was completed under section 143(3) read with section 144B at an inc…
PRAHLAD SINGH, VS. PCIT, ROHTAK
The assessee, Prahlad Singh, e-filed his return of income for the assessment year 2020-21 declaring a total income of Rs. 1,48,050/- including net agricultural income of Rs. 34,01,132/-. During the assessment proceedings, the Assessing Offi…
INCOME TAX OFFICER VS. VISHAP BAJAJ
This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
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…
Bhanwarlal Pareek vs DCIT
The assessee, Bhanwarlal Pareek, filed a return for the assessment year 2019-20 declaring an income of Rs. 1,61,730/-. A search under section 132 of the Income Tax Act was conducted on M/s Faquir Chand Lockers and Vaults Private Limited fro…
ITA No. 3555/Del/2025 : Asstt. Year : 2017-18
The Revenue's appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order reversing the assessment findings dated 22.12.2019 treating the assessee’s entire cash deposits of Rs.4.72 crores as unexplained. The assessee, e…
Deputy Commissioner of Income Tax, Central Circle-31 vs. Ashok Kumar Gupta
Faqir Chand Lockers & Vaults Private Limited is engaged in providing lockers and vaults on lease rent to its customers. During a search operation under section 132 of the Income Tax Act, 1961, cash and jewellery worth Rs.4,66,09,558/- were …
Punit Jain vs. Income Tax Officer, Ward 51(5)
The assessee, Punit Jain, is engaged in the business of trading gold ornaments under a sole proprietorship named M/s. Jain Jewellers. For the assessment year 2017-18, the assessee filed a return of income declaring a total income of Rs. 4,8…
SANDEEP DUGGAL VS. ASSESSMENT UNIT
The assessee’s case was selected for scrutiny for cash deposits during the demonetization period. The assessee is engaged in the service sector of Real Estates Agency. The notice u/s. 148 dated 17.7.2022 was issued and duly served upon the …
Naem Khan Vs. ITO
The case pertains to the assessment year 2011-12 where the assessee, Naem Khan, deposited cash amounting to Rs. 66,27,000/- in his bank account during the financial year 2010-11. The Assessing Officer (AO) issued a notice under section 148 …
Assistant Commissioner of Income Tax, Circle-34(1), Civic Centre, E-2 Block, 2nd Floor, New Delhi Vs. Raj Bajwa, Ashok Vihar, 390, SFS Flats, Phase-IV, New Delhi
The respondent assessee, Raj Bajwa, filed his Income Tax Return on 28.02.2018 declaring income of Rs.23,23,700/-. The case was picked up for limited scrutiny for verification of cash deposits made in the bank account in the FY 2016-17 inclu…
Raghupati Commodities Private Limited Vs. Income Tax Officer, Ward-20(3)
The appellant, Raghupati Commodities Private Limited, filed its Income Tax Return for the Assessment Year 2013-14 declaring income of Rs.50/-. The case was reopened under section 148 of the Income Tax Act, 1961. The Assessing Officer comple…