Browse Tax Judgements
Showing 1–20 of 20 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…
Neelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act…
Zeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
The appellant is a partnership firm coming into existence w.e.f. 31.07.2025 through a deed of partnership executed on that date between two partners Sh. Apurv Jain and Sh. Shlshu Sharma. The assessee made cash deposits of Rs. 67,25,000/- du…
Shri Brijesh Kumar Verma vs. DCIT
The assessee, Shri Brijesh Kumar Verma, filed returns of income for AY 2016-17 and 2017-18. A search and seizure action was carried out on Jindal Bullion Ltd. Group (JBL) on 05.01.2017, and digital data from Hazir Johri software was seized.…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
ITO Ward 30(5) Vs. Raghav Goel
The assessee filed return of income on 06.11.2017 declaring income of Rs.10,02,910/-. The notice u/s 143(2) of the Act dated 07.09.2018 was issued. The case was selected under scheme of compulsory scrutiny since survey u/s 133A of the Act w…
Ashok Kumar Mehrotra vs. ITO, Ward 70(5)
The assessee filed return of income on 17.06.2017 declaring total income of Rs.6,96,960/- showing income from salary, house property and other source. The case was selected for limited scrutiny under CASS for reason cash deposit during year…
Shri Vinod Kumar Bhatia M/s Prerit Steel Traders vs Assistant Commissioner of Income Tax, Circle-25, Jhandewalan Extension, New Delhi-110055
The appeal arises from the order of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, confirming the action of the Assessing Officer in making an addition of unexplained jewellery found during the course of search under sectio…
Mayank Jain Vs Income-tax Officer, Ward-1(4), Meerut
The assessee, Mayank Jain, filed his return on 16.07.2017 declaring income of Rs. 3,85,730/- after claiming deduction under Chapter VIA of the Income Tax Act, 1961. The case was selected for limited scrutiny under CASS to examine the cash d…
Kehar Singh vs. DCIT
Search and seizure operations were conducted at the premise of Shri Kehar Singh on 04-03-2020. Notice u/s 153A of the Income Tax Act, 1961 was issued on 08.06.2021. Thereafter, notices u/s 142(1) of the Act were issued on 07-07-2021 & 09-08…
Seeta Ram Singh vs ITO
This appeal is filed by the assessee, Seeta Ram Singh, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 12/02/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the erroneous addition o…
Vikas Chugh Vs ACIT (OSD), Karnal
The assessee, Vikas Chugh, filed a return of income declaring income of Rs.2,69,210/-. His case was selected for scrutiny, and mandatory notices were issued. The case was examined regarding the source of a deposit of Rs.52.26 lakhs in his I…
Yashpal Grover vs ITO
The assessee, Shri Yashpal Grover, filed his return for A.Y. 2018-19 on 31.10.2018 declaring income of Rs. 2,93,930/-. The case was selected for scrutiny and the assessment was completed under section 143(3) read with section 144B at an inc…
PRAHLAD SINGH, VS. PCIT, ROHTAK
The assessee, Prahlad Singh, e-filed his return of income for the assessment year 2020-21 declaring a total income of Rs. 1,48,050/- including net agricultural income of Rs. 34,01,132/-. During the assessment proceedings, the Assessing Offi…
INCOME TAX OFFICER VS. VISHAP BAJAJ
This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
Bhanwarlal Pareek vs DCIT
The assessee, Bhanwarlal Pareek, filed a return for the assessment year 2019-20 declaring an income of Rs. 1,61,730/-. A search under section 132 of the Income Tax Act was conducted on M/s Faquir Chand Lockers and Vaults Private Limited fro…
Punit Jain vs. Income Tax Officer, Ward 51(5)
The assessee, Punit Jain, is engaged in the business of trading gold ornaments under a sole proprietorship named M/s. Jain Jewellers. For the assessment year 2017-18, the assessee filed a return of income declaring a total income of Rs. 4,8…
SANDEEP DUGGAL VS. ASSESSMENT UNIT
The assessee’s case was selected for scrutiny for cash deposits during the demonetization period. The assessee is engaged in the service sector of Real Estates Agency. The notice u/s. 148 dated 17.7.2022 was issued and duly served upon the …
Raghupati Commodities Private Limited Vs. Income Tax Officer, Ward-20(3)
The appellant, Raghupati Commodities Private Limited, filed its Income Tax Return for the Assessment Year 2013-14 declaring income of Rs.50/-. The case was reopened under section 148 of the Income Tax Act, 1961. The Assessing Officer comple…