Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
Sundeep Dhuper vs. ACIT, Circle-3
The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
Income Tax Officer, Ward-50(1), Room No. 1408, E-2, Block, Dr. S. P. M. Civic Centre, New Delhi vs The Silk Factory, Central Circle-29, Nehru Enclave, Kalkaji, New Delhi-110019
The assessee declared an income of Rs. 44,62,810/- in its return of income. The case was reopened based on information received under the risk management strategy of CBDT, indicating that the assessee had purchased bogus bills from M/s Rajs…
Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Income Tax Officer, Ward-59(8), Vikas Bhawan, Delhi-110001 vs Sittin Tomar
The Revenue has raised grounds of appeal against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi dated 07.04.2025 arising out of assessment order dated 19.12.2022 passed under section 143(3) r…
Income Tax Officer, Ward-1(1), R. No.199F, Central Revenue Building, I.P Estate, Delhi 110002 Vs. Adonia Systems P. Ltd., BN-5, West Shalimar Bagh, Delhi 110088
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 18.12.2024, for AY 2019-20. The Revenue challenges the deletion of additions made under Section 68 and Sec…
Chander Bhan Yogesh Kumar Vs. Principal Commissioner of Income Tax, Delhi-10
The assessment for AY 2018-19 in the case of assessee was reopened on the basis of information received that the assessee was one of the beneficiaries of fake claim of input tax credit in lieu of commission. The case of Revenue is that the …
ITA Nos.3997 & 4350/Del/2024 (AY 2018-19)
The cross appeals by the Revenue and assessee are directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 12.07.2024, for assessment year 201…
Suresh Chand Goel Vs. Income Tax Officer
The facts of the case revolve around the seizure of 42 gunny bags by the Directorate of Income-tax (Inv.), Ahmedabad, containing documents that revealed an unaccounted money lending business of Asharam Bapu and his associates. During post-s…
Real Value Foods Pvt. Ltd. Vs Income Tax Officer, Ward-21(1), New Delhi-110002
This appeal by Real Value Foods Pvt. Ltd. for Assessment Year 2019-20 is against the order of the C IT(A)/NFAC, Delhi dated 24.10.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The assessee challenges the lower…
NITIN KAHER, VS. AO, WARD 44(6)
The assessee, Nitin Kaher, filed his return of income for AY 2020-21 declaring total income at Rs. 4,90,740/-. The Assessing Officer (AO) noted that the assessee had entered into 'High Risk Transaction' during the year. During a search acti…
M/s JSP Projects Private Limited Vs DCIT, Central Circle-13
This appeal has been preferred by the assessee against the order dated 21.04.2025 of the Ld. Commissioner of Income Tax(Appeals)-25, arising out of the order under section 153C of the Income Tax Act, 1961 passed on 28.03.2023 by DCIT, Centr…
Income Tax Officer vs. Ajay Kumar
The Revenue has filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi for the Assessment Years 2021-22 & 2022-23. The Assessing Officer made additions to the assessee's in…
DCIT Vs Shally Thapar
A search and seizure action was conducted on Shri Amarjit Singh Sethi and others on 23.03.2022 during which various incriminated documents were found and seized. These included documents indicating that the assessee, Shri Shally Thapar had …
AXIS INFOLINE P. LTD. vs PRINCIPAL COMMISSIONER OF INCOME TAX
This appeal arises from an order dated 26.03.2025, passed under section 263 of the Income Tax Act, 1961, by the Learned Principal Commissioner of Income Tax (PCIT), Delhi. The Assessing Officer (AO) found certain purchases made by the asses…
Assistant Commissioner of Income Tax vs. Bans Aerosol P. Ltd.
The assessee company, Bans Aerosol P. Ltd., is engaged in the manufacture and supply of industrial chemicals and aerosol products. For the Assessment Year 2018-19, the assessee declared a total income of Rs.5,98,640/-. The Assessing Officer…
ITA No.383/Del/2025 & CO No.281/Del/2025 Payal Garg (AY: 2021-22)
The assessee, Payal Garg, runs a proprietorship concern named 'M/s. Satya International' engaged in trading wire and wire mesh. The Assessing Officer disallowed purchases aggregating to Rs. 4,51,90,010/- from six suppliers, treating them as…
Assistant Commissioner of Income Tax vs. Bijwasan Realty One P. Ltd.
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, for Assessment Year 2018-19. The respondent, Bijwasan Realty One P. Ltd., a private limited company engaged in construct…