Browse Tax Judgements
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Fine Properties P. Ltd. Vs. Income Tax Officer, Ward-9(2)
The assessee, Fine Properties P. Ltd., filed an appeal against the order of Commissioner of Income Tax (Appeals)-3, Delhi dated 20.02.2017 for AY 2011-12. The appeal was time-barred by 2,473 days. The assessee cited the death of their Chart…
Vindhya Trust vs. DCIT
The assessee, Vindhya Trust, filed its return of income for A.Y. 2018-19 declaring total income at Rs. 3,53,51,770/-. The case was selected for limited scrutiny under CASs. The Assessing Officer disallowed the deduction claimed by the asses…
Satish Batra Vs. ACIT
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta…
Deepak Pawar vs. DCIT, Circle 43(1)
The assessee is engaged in the business of trading in raw material for CPVC Pipe industry since 2016 under the name of 'Deepjyoti Enterprises'. The assessee had filed its original return of income u/s. 139(1) of the Act on 31.8.2022, declar…
R.G. International Private Limited v. Income Tax Officer, Ward-1, Karnal
The assessee, R.G. International Private Limited, filed appeals against the orders of the learned Principal Commissioner of Income Tax, Rohtak, for the Assessment Years 2014-15, 2015-16, and 2016-17. The appeals pertain to the invocation of…
Rahul Khaitan vs. Assessment Unit, Income Tax Department, New Delhi
The appeal in ITA No.2958/Del/2025 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 04.03.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 dated 25…
Dhani Loans & Services Ltd. vs ACIT
The assessee company filed its return of income on 10.03.2022, declaring total income of INR 1,68,94,31,551/-. The case was selected for scrutiny and after considering the submissions made by the assessee, the assessment order was passed ac…
Late Smt. Shashi Mittal vs Assessing Officer, Ward-2(3)
The assessee had reportedly sold shares of CCL International Ltd. for Rs.1,69,67,437/-. The assessee had bought these shares for Rs.66,000/- and declared Long Term Capital Gains under section 10(38) of the Act amounting to Rs.1,69,01,437/-.…
DCIT, Circle-19(1), Delhi. Vs. Vivek Sehgal
A search and seizure operation was conducted under Section 132 of the Income Tax Act, 1961 by the Investigation Wing, Delhi on 02.03.2022 on Gaur group of companies including the company of the assessee. During the search, a pen drive was f…
ITO vs Naresh Kumar Aggarwal
The assessee is an individual engaged in the business of manufacturing footwear and footwear components under the name M/s. Ajay Plastic Industries. The assessee declared a loss of INR 1,25,11,337/- in his return of income for AY 2016-17. T…
Income Tax Officer, Ward-51(5), Delhi vs. Vipin Mittal
The appeal in ITA No.5457/Del/2024 for AY 2017-18, arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 21.06.2024 against the order of assessment passed u/s 144 of the Income-tax Act, 1961 dated 06.12.2019 …
Sushma Prakash vs ACIT
The assessee filed her return for A.Y. 2018-19 declaring total income of ₹ 4,87,24,070/-. Assessee is engaged in the business of real estate and declared income from various projects following ‘Percentage Completion Method’. During scrutiny…
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
Springer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Raidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Mander Jain Vs. Income Tax Officer, Ward-59(5)
The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Rajesh Chaudhary Vs. Deputy Commissioner of Income Tax
The assessee filed four appeals for AY 2020-21 to 2023-24 against ex-parte orders of the Commissioner of Income Tax (Appeals)-27. The CIT(A) confirmed additions made by the Assessing Officer in ex-parte proceedings. The assessee's earlier r…
Compass India Holidays Pvt. Ltd. Vs Income Tax Officer
During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.…