Browse Tax Judgements
Showing 1–15 of 15 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Sanjeev Bhardwaj vs ACIT
The assessee filed his return of income on 18.05.2019, declaring total income of INR 381,54,310/-. During the assessment proceedings, AO observed that assessee has received funds from M/s Oxygen Projects Pvt. Ltd. of INR 50,00,000/-. After …
Ashish Jain vs. ITO
The appellant filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2015-16/10296691 dated 24.06.2024 passed u/s 250 of the Income Tax Act, 1961 …
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…
Rohit Manchanda Vs. ITO
The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…
Pushpa Devi vs Income Tax Officer, Ward-3, Bulandshahr, Uttar Pradesh-203001
This assessee’s appeal for Assessment Year 2010-11 arises against the Addl./JCIT( A) -1, Jaipur’ s DIN & order No. ITBA/APL/ S/250/2024-25/1066140400(1) dated 27.06.2024, in proceedings u/ s 144 of the Income Tax Act, 1961 (in short “the Ac…
Rakesh Sharma vs Income Tax Officer
The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost is…
Bhawana Sharma vs Income Tax Officer
This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…
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…
Ratnakar Sales Promotion Pvt. Ltd. Vs Income Tax Officer, Ward-21(1), New Delhi-110002
This appeal by Ratnakar Sales Promotion Pvt. Ltd. for Assessment Year 2012-13 arises against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 01.02.2024, in proceedings under section 143(3) read with section 147 of th…
M/S SUN ITECH AND BROADCAST PRIVATE LIMITED Vs ITO, WARD 24(1), DELHI
The assessee, M/S SUN ITECH AND BROADCAST PRIVATE LIMITED, filed its return of income for assessment year 2011-12 declaring nil income. The Assessing Officer (AO) received a letter from DDIT (Inv.)-I, Gurugram, alleging that the assessee ha…
Shokinder Kumar Vs Income Tax Officer
This appeal by Shokinder Kumar for Assessment Year 2011-12 arises against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 09.12.2024, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The primary…
Naval Seth vs ACIT Circle -28(1)
The assessee, Late Shri Ghansham Dass Seth, did not file a return for A.Y. 2016-17. An order u/s 148A(d) was passed on 31.07.2022 due to various cash deposits and withdrawals in the assessee’s joint account, and the income arising from thes…
Mohammad Parwaiz Akhtar Vs Income Tax Officer
This appeal by Mohammad Parwaiz Akhtar for Assessment Year 2012-13 arises against the order of the C IT(A)/NFAC, Delhi dated 25.04.2024, in proceedings under section 143(3) read with section 147 of the Income Tax Act, 1961. During the heari…
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 …
Image Township and Developers Pvt. Ltd. vs. ITO
The assessee, Image Township and Developers Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, dated 30.08.2024, pertaining to Assessment Year 2012-13. The NFAC had dismissed the appeal on the…