Browse Tax Judgements
Showing 21–40 of 472 judgements · Browse by section & bench
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DCIT(TDS) Vs. M/s Orbit Resort Ltd.
The present appeal is filed by the Revenue against the order of the Commissioner of Income Tax, Appeal Addl/JCIT (a)-7 Kolkata (‘Ld. CIT(A) for short), New Delhi dated 20/06/2025 for the Assessment Year 2016-17. The grievance of the Revenue…
DCIT, CC-II, NOIDA VS. SURJEET SINGH
The assessee, Surjeet Singh, is a proprietorship concern mainly engaged in real estate business. A search and seizure operation was conducted on 15.02.2022, during which various incriminating documents and cash amounting to Rs. 50,15,000/- …
Bindal Vanijya Pvt. Ltd vs ACIT
The appeal in ITA No.1387/Del/2026 for AY 2013-14, arises out of the order of the ld Commissioner of Income Tax (Appeals)-30, New Delhi dated 14.01.2025 against the order of assessment passed u/s 143(3)/263 of the Income-tax Act, 1961 dated…
ACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd
The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date…
Asst. CIT, Circle-45(1), New Delhi. Vs. Vibha Taneja
The assessee filed return of income on 13.02.2017 at income of Rs.16,56,930/-. The case was selected for scrutiny under CASS on the issue whether cash deposits in SB Accounts have been made out of disclosed sources and whether investment an…
Deputy Commissioner of Income Tax Vs. ICMC Projects P. Ltd.
The Revenue appealed against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, dated 27.08.2025, for the Assessment Year 2019-20. The Department submitted that the assessee's assessment was reopened following information …
Joint Commissioner of Income Tax, OSD vs. AFP Manufacturing Co. P. Ltd.
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 29.03.2025, for AY 2018-19. The Revenue challenges the deletion of an addition of Rs.1,44,34,290/- …
M/s Double ‘A’ Farms Ltd. vs. Deputy Commissioner of Income Tax
This assessee’s appeal for assessment year 1989-90, arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], involving proceedings under section 143(3) of the Income-tax Act, 1961 (hereinafter referred to as ‘the Ac…
DCIT, Circle-1(1) Vs. Media Agility India Private Limited
This appeal was preferred by the revenue against the order dated 27.12.2024 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 30.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by ACIT, Ci…
Kunshan Q Tech Microelectronics (India) Pvt. Ltd. vs ACIT
This appeal is filed by the assessee against the order of the DRP dated 26.03.2025 for the A.Y. 2021-22. The Ld. Counsel for the assessee furnished a letter dated 17.02.2026 of the Assessee Company and submitted that the assessee intends to…
ITO vs A R Enterprises
The assessee, a partnership firm engaged in trading of S.S. Steel goods, filed its return of income declaring total income at INR 5,850/-. The case was selected for scrutiny through CASS due to low PBIT, large increase in sundry creditors, …
Deputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
Shreedayal Enterprises Pvt. Ltd. vs. DCIT
These appeals are filed by the different assessee’s against the different orders of the Ld.Commissioner of Income Tax (Appeals)/NFAC dated 15.05.2025 and 23.06.2025 for the A.Y. 2023-24. At the outset the Ld. Counsel for the assesse submitt…
ACIT, CC-25 vs. Shri Bir Kumar Jain
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 25.03.2025 of the Ld. CIT(A)-29, New Delhi. The assessment order dated 23.04.2021 u/s 143(3) of the Income Tax Act, 1961 was passed by the…
Assistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.
The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L…
Manvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Income Tax Officer, Ward-50(1), Room No. 1408, E-2, Block, Dr. S. P. M. Civic Centre, New Delhi vs The Silk Factory, Central Circle-29, Nehru Enclave, Kalkaji, New Delhi-110019
The assessee declared an income of Rs. 44,62,810/- in its return of income. The case was reopened based on information received under the risk management strategy of CBDT, indicating that the assessee had purchased bogus bills from M/s Rajs…
ACIT (OSD) vs. M/s Gemco Energy Ltd.
The assessee, M/s Gemco Energy Ltd., is a private limited company engaged in the production of electricity from biomass and renewable energy projects. The case pertains to the verification of share capital and unsecured loans received in AY…
Rohan Promoters Pvt. Ltd. vs. Income Tax Officer, Ward 21(3), New Delhi
The assessment under Section 143(3)/147 of the Income Tax Act, 1961 was framed on 29.08.2014 at an income of Rs.92,36,500/-. The assessee filed an appeal before the CIT(A) which was dismissed. The assessee then filed an appeal before the IT…
DCIT, Circle 73(1), Delhi vs. Canon India Private Limited
The Revenue's appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Nagpur's order dated 29.10.2024 involving proceedings under section 201(1)/201(1A) of the Income-tax Act, 1961. The Re…