Browse Tax Judgements
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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…
Amitabh Manchanda vs. ITO, 10(2)
The assessee’s appeal for assessment year 2017-18 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 31.07.2023. The appeal is against the assessment order dated 28.12.2019 u/s 143(3) of the Income-tax Act, …
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
Modern Frozenfood Private Limited vs. DCIT, Circle 2(2)(1)
This assessee’s appeal for Assessment Year 2015-16 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 08.08.2025 (hereinafter referred as the ‘First Appellate Authority’) DIN and Order No. ITBA/NFAC/S/250/20…
Gyan Adhar Welfare Society vs Commissioner of Income Tax (Exemption)
The assessee, Gyan Adhar Welfare Society, filed two appeals against the orders passed by the learned Commissioner of Income Tax (Exemptions)-30, New Delhi, under Section 12AB and 80G of the Income Tax Act, 1961 for Assessment Year 2025-26. …
Dhruva Goel vs. DCIT
The assessee’s appeal for assessment year 2015-16 arises against the order of Ld. CIT-30, New Delhi dated 25.09.2023 involving proceedings u/s 143(3)/153A of the Income-tax Act, 1961 passed by the ACIT, Central Circle-30, New Delhi for AY: …
ATOP Products Pvt. Ltd vs. DCIT
The assessee, ATOP Products Pvt. Ltd, filed an appeal against the order of the ld National Faceless Appeal Centre (NFAC), Delhi, which confirmed the disallowance of ₹ 27,86,561/- on account of bad debts written off. The assessee is a privat…
Arjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Shashi Bhushan Gupta vs. JCIT
A search and seizure operation under Section 132 of the Income Tax Act was carried out at the business and residential premises of the Sharda Group of family and Agarwal family on 08.03.2020. During the search, an agreement dated 07.05.2016…
Quartzelec Limited v. DCIT
The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
M/s Opterna Technologies Vs. DCIT
The appellant filed a Miscellaneous Application (M.A No. 422/Del/2025) in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. It was found that Ground No. 3 of the Assessee, rega…
Mangat Ram Sharma HUF vs. Income Tax Officer, Ward-47(1)
This appeal by the assessee is directed against ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 28.08.2025, for Assessment Year 2017-18. The Authorized Represe…
Anupma Bidra vs Income Tax Officer, G Budh Nagar
The assessee, Anupma Bidra, deposited cash amounting to Rs. 27,00,000/- in her savings bank account and sold an immovable property for Rs. 72,35,000/- during F.Y. 2011-12. The Assessing Officer issued notices to examine the source of cash a…
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
UNITECH HI-TECH PROJECTS PRIVATE LIMITED Vs. INCOME TAX OFFICER, NFAC, NEW DELHI
This appeal by the assessee is emanating from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi dated 11.7.2025 relevant to assessment year 2018-19. The assessee contended that the AO passed the order beyond jurisdiction an…
M/s. Subros Educational Society (Regd) vs. ACIT, Circle-2(1), New Delhi
The assessee, M/s. Subros Educational Society (Regd), filed an appeal against the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 pertaining to AY 2023-24. The AO, CPC had processed the return u/s 143(1) of t…
Sameer Bahadur vs. Income Tax Officer, Ward-59(3), Delhi
The appeal of the assessee is directed against the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 pertaining to AY 2016-17. None appeared on behalf of the assessee. The assessee has filed an appeal contesting…
Puran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
M/s Boang Technology Pvt. Ltd. vs. ITO, Ward 1(3)
The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was framed by the ITO, Ward 1(3), Gurgaon for the assessment year 2017-18 u/s. 144 of the Income Tax Act, 1961. The…
Golden Sandhar Mills Ltd vs. ITO
The appeal of the assessee is directed against the order of the ld. Pr. Commissioner of Income Tax-7, Delhi dated 30.03.2025 pertaining to AY 2020-21. The core issue involved in the case is the assumption of jurisdiction by the ld PCIT u/s …