Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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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/-.…
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…
Sh. Vijay Pal Solanki vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)-15 [CIT(A)/NFAC], Delhi’s order dated 14.08.2019 passed in case no. 35/16-17, involving proceedings under section 143(3) of the Income-tax Act, 1961. The learned Assessing …
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res…
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…
Jaspal Singh and Sons HUF Vs. ITO, Ward 50(3)
The assessee, Jaspal Singh and Sons HUF, filed a return of income for the assessment year 2009-10 declaring nil income. The return was processed under section 143(1) of the act. Subsequently, based on information from the investigation wing…
Puneet Kohli vs Assessment Unit
The assessee, Shri Puneet Kohli, filed a return for Assessment Year 2020-21 declaring income of Rs. 5,55,490/-. The department re-opened the case due to information regarding cash deposits of Rs. 3,54,07,511/- and Rs. 2,23,99,000/- in the a…
Lalit Kumar vs ITO Gurugram
The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Gemini Haryanvi Charitable Trust Vs. Income Tax Officer
The assessee/appellant, Gemini Haryanvi Charitable Trust, is aggrieved against the lower authorities' assessment and lower appellate findings adding an amount of Rs.16.50 lakhs as unexplained investment under section 69 of the Income-tax Ac…
Bhavika Bhuwalka Vs. ITO
The case involves an appeal by Bhavika Bhuwalka against the order of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, including the invalidity of the notic…
Akshay Anand vs AO
The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
ADIL vs. ITO
The assessee, Shri Adil, an individual, never filed his return of income. The Assessing Officer (AO) had information that the assessee purchased an immovable property for Rs. 1,02,33,500/- and paid stamp duty of Rs. 4,87,500/- jointly with …
Ramgiri Vs. Income Tax Officer, Ward-3(1)
The assessee, a housewife and non-filer, received compensation from the compulsory acquisition of her land by State Government Authorities. She invested Rs.58,51,071/- from this compensation in a Term Deposit, the interest of which was subj…
STAR AGRO FARMS VS. ITO, WARD 4
This appeal has been filed by the Assessee, STAR AGRO FARMS, against the order dated 09.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi. The Assessing Officer completed the assessment under sections 144 and 147 of the Income Tax Act on 19.12.2…
Pramod Kumar Vs. Income Tax Officer, Ward-2(2)(1), Ghaziabad
The appeal in ITA No.3276/Del/2024 for AY 2017-18 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 10.08.2021 against the order of assessment passed u/s 143(3) the Income-tax Act, 1961 dated 20.12.2019 by I…
Mudita Chaturvedi Vs. ACIT
A search and seizure operation under section 132 of the Act was conducted by the Investigation Wing on 12.07.2018 in Rohit Tiwari Group of cases. The locker of the assessee at New Delhi Vaults Limited was also covered, and jewellery weighin…
Rajan Diwan Vs. DCIT/ACIT (Central), Noida
The assessee, Rajan Diwan, filed his return of income on 27.07.2016 declaring an income of Rs.5,45,690 from consultancy business. The case was selected for compulsory scrutiny assessment, and a notice under Section 143(2) of the Income Tax …