Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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ITA No. 1711/Chny/2024
The assessee, a partnership firm, did not file the return of income for the assessment year 2017-18. Based on information about cash deposits made during the demonetization period, the Assessing Officer (AO) issued a notice under section 14…
Morattupalayam Primary Agricultural Coop. Credit Society Ltd. v. Income Tax Officer
The appeal was filed against the order of the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Center, Delhi, dated 20.03.2024, for the assessment year 2013-14. The assessee challenged the order under section 250 of the …
Income Tax Appellate Tribunal, 'B' Bench, Chennai
In all the above appeals for assessment years 2013-14 to 2018-19, the Revenue contested the orders of the Ld. CIT(A) whereby the order passed under section 143(3) read with section 263 was deleted by the Ld. First Appellate Authority throug…
Prabakaran Darwin vs. The Income Tax Officer
The appeal was filed by the assessee against the order dated 08.08.2023 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [NFAC], Delhi for the assessment year 2017-18. The assessee filed a petition for con…
Hariharan Srinivasan v. ADIT/ACIT
The appeal was filed by the assessee against the order passed by the Commissioner of Income Tax (Appeals) for the assessment year 2019-20. The assessee had filed an application under section 154 of the Act, which resulted in the CPC, Bengal…
Tamil Nadu Industrial Guidance and Export Promotion Bureau vs The Income Tax Officer
The assessee, Tamil Nadu Industrial Guidance and Export Promotion Bureau, is a society formed by the Government of Tamil Nadu for promoting industrial growth and export potential in the state. It is registered under section 12A of the Incom…
Muthusami Balasubramaniam vs. Income Tax Officer
The appeal is filed against the order of the Learned Commissioner of Income Tax (CIT) dated 11.03.2024 for the assessment years 2017-18. The appellant, claiming to be a doctor by profession and also earning rental and agricultural income, h…
Income Tax Appellate Tribunal
The assessee, Capital First Limited, filed a return of income declaring a total income of ₹.412,23,25,230/-. The case was selected for scrutiny, and the Assessing Officer determined a disallowance of ₹.1,86,78,511/- under section 14A of the…
Veerapandian VKP vs. The Income Tax Officer
The assessee, Veerapandian VKP, did not file any return of income for the assessment year 2012-13. The case was reopened by issuing a notice under section 148 of the Income Tax Act, 1961, based on information that the assessee sold immovabl…
Sekar Kalaiselvi vs. The Income Tax Officer
The assesse, Sekar Kalaiselvi, engaged in the business of trading of eggs, had shown a total turnover of Rs.78,83,02,845/- against purchases of Rs.78,58,47,587/- for the assessment year 2018-19, resulting in a net profit of Rs.11,78,542/-. …
Income Tax Appellate Tribunal 'C' Bench, Chennai
The appeal by the revenue for the Assessment Year 2017-18 arises from the order of the learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 22-12-2023. The order denied Foreign Tax Credit of Rs.…
Manikandan Subash Chandra v. The Income Tax Officer
The assessee, Manikandan Subash Chandra, is an individual engaged in the business of trading in pulses and grains. For the assessment year 2017-18, he filed his return of income admitting a gross total income of Rs.8,26,303/-. The case was …
Income Tax Appellate Tribunal 'C' Bench, Chennai
The appeal by the revenue for the Assessment Year 2007-08 arises from the order of the learned Commissioner of Income Tax (Appeals)-3, Chennai dated 28-09-2018. The assessee, M/s Dev Electronics Pvt. Ltd., admitted income of Rs.18.66 Lacs f…
Income Tax Appellate Tribunal 'B' Bench, Chennai
The assessee, a company engaged in the business of real estate, was subject to a search under section 132 of the Income Tax Act, 1961 on 21.06.2011. During the search, copies of sale deeds of numerous properties purchased by the assessee we…
ITA Nos.2525 & 2826/Chny/2026 M/s. Anabond Ltd.
The assessee, M/s. Anabond Ltd., is a company engaged in the manufacturing and marketing of anaerobic adhesives and sealants. The case pertains to the disallowance of deductions and adjustments made by the Assessing Officer (AO) for the Ass…
The Income Tax Officer vs. Sri Ram Dev Seva Sangh
The assessee, an AOP, did not file its return of income for the Assessment Year 2016-17. The Assessing Officer issued statutory notices for reopening the assessment, but the assessee did not respond. Consequently, the AO passed an exparte a…
Sree Kumar Textiles Pvt. Ltd. vs. The Assistant Commissioner of Income Tax
The assessee, Sree Kumar Textiles Pvt. Ltd., did not file a return of income for the Assessment Year 2011-12. The Assistant Commissioner of Income-tax, Corporate Circle, Madurai, reopened the assessment under section 147 of the Income-tax A…
Reena Jacob vs. The Income Tax Officer
The assessee, Reena Jacob, filed her return of income for the Assessment Year 2017-18 on 30.11.2017, declaring a total income of Rs.6,30,677/-. The assessment was re-opened under section 147 to consider the sale consideration as per section…
Gita Chandrasekaran vs. The Income Tax Officer
The present appeal is filed by the assessee, Gita Chandrasekaran, against the order dated 26.12.2025 passed by the learned Commissioner of Income Tax (Appeals)-11, Mumbai, dismissing the appeal filed by the assessee against the assessment o…
Vellaisamy Sekar vs. The Income Tax Officer
The assessee, Vellaisamy Sekar, is engaged in the business of trading in paddy. He filed his return of income for the Assessment Year 2017-18 on 10.06.2017, reporting an income of Rs.3,34,430/-. The case was selected for scrutiny due to lar…