Browse Tax Judgements
Showing 1–20 of 24 judgements · Browse by section & bench
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NAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
LIFELONG REAL ESTATE PRIVATE LIMITED vs. DCIT, CIRCLE 13(1)
The assessee is engaged in the business of real estate activities. Assessee filed return of income declaring its total income at Rs. 2,13,27,837/- and at book profit of Rs. 3,09,69,622/- as per the provisions of Section 115JB of the Income …
NIRAJ KUMAR GOYAL VS. NFAC, DELHI
The assessee, Niraj Kumar Goyal, filed an appeal against the order of the Ld. NFAC, Delhi dated 22.2.2024, relating to assessment year 2013-14. The assessee argued that the Ld. CIT(A) erred in disposing of the appeal ex parte without granti…
DHIR SINGH VS. ITO, WARD 1(4)
The assessee, DHIR SINGH, filed an appeal against the order of the Ld. NFAC, Delhi dated 07.06.2024, relating to the assessment year 2017-18. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribunal…
HIRERIGHT LLC, UNITED STATES OF AMERICA Vs. DCIT, GURUGRAM
The case involves the assessment of revenue receipts derived by HireRight LLC from providing background scrutiny services. The Department of Income Tax (DCIT) held that these receipts should be treated as royalty and thus taxable in India. …
Smt. Raj Kumari vs Income Tax Officer, Ward-2(2)(2), Ghaziabad
The assessee, Smt. Raj Kumari, made cash deposits totaling Rs. 11,79,000/- in different banks during the demonetization period from 09.11.2016 to 30.12.2016. No return was filed voluntarily under Section 139(1) of the Income Tax Act, 1961. …
SURENDER VS. INCOME TAX OFFICER, WARD-4, SONIPT, HARYANA
The assessee, Surender, filed an appeal against the order of the Ld. Addl/JCIT9A)-5, Delhi dated 30.05.2024, relating to the assessment year 2012-13. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The …
VED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
SHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI
The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec…
ASHOK KUMAR TYAGI VS. INCOME TAX OFFICER
The assessee, Ashok Kumar Tyagi, made cash deposits during the financial year 2011-12 but did not file an Income Tax Return (ITR) for the assessment year 2012-13. Consequently, his case was reopened under section 147 and a notice under sect…
JYOTI NAGPAL VS. ITO, CIVIC CENTRE, NEW DELHI
The Assessing Officer (AO) passed an exparte order under section 144 of the Act on 28.12.2011, assessing the total income at Rs. 41,28,400/- and making an addition of Rs. 39,34,110/- towards the difference of cash deposits and withdrawals. …
SICPA INDIA PRIVATE LIMITED vs. Additional Joint Deputy ACIT & DCIT
The case involves four appeals filed by SICPA INDIA PRIVATE LIMITED and the Revenue against different orders of the Ld. CIT(Appeals)-24, New Delhi for the assessment years 2016-17, 2017-18 & 2018-19. The primary dispute is regarding the dis…
TECH BOOKS INTERNATIONAL PVT. LTD.
The present adjudication involves a batch of three appeals pertaining to the same assessee, TECH BOOKS INTERNATIONAL PVT. LTD., for the assessment years 2013-14, 2014-15, and 2017-18. The assessee has challenged the validity of the assessme…
BOSE CORPORATION INDIA P. LTD. Vs. ACIT
The case pertains to the assessment years 2007-08 and 2008-09 for Bose Corporation India P. Ltd., a wholly-owned subsidiary of Bose Corporation of the USA. The assessee is engaged in selling high-end Bose Audio Products in India. The assess…
KARTAVYAM vs. COMMISSIONER OF INCOME TAX (EXEMPTION), DELHI
The assessee, KARTAVYAM, filed appeals against the orders dated 29.03.2024 of the Ld. CIT (Exemption), Delhi, passed under sections 12AB(1)(b)(ii)(B) and 80G of the Income Tax Act, 1961. There was a delay of 223 days in filing the appeals, …
HONDA INDIA POWER PRODUCTS LTD. Vs. ACIT
The present adjudication involves a batch of two appeals pertaining to the same assessee, Honda India Power Products Ltd., for the assessment years 2017-18 and 2018-19. The assessee has challenged the validity of the assessment orders on th…
Ajay Kumar Bishnoi (AY: 2022-23)
The instant appeal filed by the assessee, Ajay Kumar Bishnoi, is directed against the order dated 19.03.2024 passed by the Addl/JCIT(A)-6, Mumbai arising out of the intimation order dated 21.02.2023 passed under Section 143(1) of the Income…
AJAY PRATAP RAMAN VS. INCOME TAX OFFICER, WARD 2(1)(5), GHAZIABAD
The assessee, Ajay Pratap Raman, made cash deposits of Rs. 10,00,000/- in his bank account with Bank of Baroda, Ghaziabad during the demonetization period (09.11.2016 to 30.12.2016). The Assessing Officer (AO) noted that the assessee had no…
MANISHA AGGARWAL VS. ITO, WARD 70(3), NEW DELHI
The assessee, Manisha Aggarwal, filed her original return of income on 23.8.2017 declaring a taxable total income of Rs. 7,84,440/-. The case was selected for scrutiny through CASS under 'Limited Scrutiny' due to cash deposits during the de…
KRISHNA RAI VS. ITO, WARD 53(4), NEW DELHI
The assessee, KRISHNA RAI, an individual, did not file a return of income for the assessment year 2011-12. Based on information that the assessee had made an investment of Rs. 15,00,000/- in Units of Mutual Funds during the year under consi…