Browse Tax Judgements
Showing 21–35 of 35 judgements · Browse by section & bench
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RAKS Trade Logistics Pvt. Ltd. vs DCIT
The instant appeal has been filed by RAKS Trade Logistics Pvt. Ltd. against the First Appellate order dated 03.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arises from the as…
Krishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi
This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of …
M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
M/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Manoj Kumar vs ITO
The assessee, Manoj Kumar, filed his return of income for the Assessment Year 2018-19 declaring a total income of INR 5,12,820/-. The case was re-opened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, due to the…
Manish Pahwa Vs ITO, Ward-45(2), Delhi
The case involves the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, based on information about transactions with M/s Global IT International amounting to Rs.15,00,000/- during AY 2011-12. The assessee had f…
Sh. Manish Khandelwal Vs. Income Tax Officer
The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of the…
Sh. Kapil Raj Anand Vs. DCIT
The assessee, Sh. Kapil Raj Anand, raised a challenge against the Commissioner of Income Tax (Appeals)-30's orders treating his purchases amounting to Rs.3,40,17,291 in AY 2020-21 and Rs.23,79,987/- in AY 2021-22 sourced from M/s. Sanjay Ja…
Income Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
M/s. Harbel Singh and Sons vs. DCIT, Central Circle-30
The assessee, M/s. Harbel Singh and Sons, is engaged in the civil construction business. The case involves the disallowance of purchases amounting to Rs.6,64,062/- in AY 2018-19, Rs.2,42,04,145/- in AY 2019-20, Rs.85,20,719/- in AY 2020-21,…
Gargi Overseas Pvt. Ltd Vs. Income Tax Officer, Ward-10(1), Delhi
The case involves Gargi Overseas Pvt. Ltd, which is engaged in the purchase and sale of bullion and commodities like rice. The assessee had made purchases from M/s. Mahavir Prasad Suresh Kumar and M/s. Umesh Kumar Vivek Kumar, totaling Rs. …
The Dy, C.I.T Vs. Asian Hotels [North] Limited
The assessee, Asian Hotels [North] Limited, filed its return of income for A.Y 2016-17 on 29.09.2016 declaring a loss of Rs 32,48,76,393. The case was selected for scrutiny, and an order under section 143(3) of the Act was passed, making an…
Hitesh Rohilla Vs ACIT
The assessee, Hitesh Rohilla, filed his return of income for AY 2013-14 declaring a total income of Rs. 2,18,060/-. The Assessing Officer (AO) received information from the investigation wing indicating that during a search and seizure oper…
GSS Pizza Circle Pvt. Ltd. Vs. NFAC
This appeal arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 14.05.2025, involving proceedings under section 143(3) of the Income-tax Act, 1961. The case was ca…
Shashi Kant Chaurasia Vs. DCIT
The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon…