Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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Satish Batra Vs. ACIT
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta…
WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi
The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee…
Heritage Lamps vs. ITO
The assessee, Heritage Lamps, filed returns of income for various assessment years. The case was reopened under section 147 of the Income Tax Act, 1961, and reassessment proceedings were initiated. The assessee filed appeals against the rea…
Nishant Narang Vs. Income Tax Office, Ward-36(1)
The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings …
Kanti Prasad Finvest Private Limited vs ITO
The facts leading to the case is that the first notice under Section 148 of the Act was issued on 28.06.2021 and as per TOLA the extended limitation period was dated 30.06.2021. Therefore, the surviving period was three days from 28.06.2021…
K&S Fincon Pvt. Ltd. Vs. Income Tax Officer, Ward-14(1), Delhi
The assessee filed the return of income declaring income of Rs.29,820/- on 26-10-2013 for A.Y.2013-14. The return was processed u/s 143(1) of the Act on 13-03-2014. The case was selected for scrutiny u/s 143(3) of the Act and Assessment ord…
Mrs. Krishna Vs Income Tax Officer, Ward-36(1), New Delhi-110001
The assessee’s appeal for Assessment Year 2017-18 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866(1) dated 12.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The first and foremost is…
Ravindra Kumar Gupta vs. DCIT, Circle 5(3)(1)
The assessee, Ravindra Kumar Gupta, filed a return of income declaring an income of Rs. 1,10,90,564/- for the assessment year 2018-19. During the scrutiny assessment, the case was picked up for further examination, and it was subsequently r…
M/s LNG Amaethon LLP Vs CIT(A)/NFAC/ITO
This appeal arises from the proceedings under section 147 read with section 144 of the Income Tax Act, 1961. The main issue pertains to the validity of section 148 proceedings initiated by the Assessing Officer beyond the prescribed period …
Amit Yadav Vs. Income Tax Officer
The assessee, Amit Yadav, is a salaried employee who jointly purchased a residential unit with his mother, Smt. Vidhya Wati Yadav, from M/s. Bhutani Infra Group & Associates. The payment for the unit was made by account payee cheque. Howeve…