Browse Tax Judgements
Showing 1–20 of 29 judgements · Browse by section & bench
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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…
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…
Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
McKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
Assistant Commissioner of Income Tax, CC-30 vs VINOD KUMAR
The Revenue has appealed against the orders dated 28.02.2025 passed by the learned Commissioner of Income Tax(Appeals)-30, New Delhi, for Assessment Years 2018-19, 2019-20 and 2020-21. The assessments were framed by the Assessing Officer un…
Shri Abhimanyu Nath Vs. The I.T.O
The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
M/s. Decent Securities (P) Ltd. vs ACIT
The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…
Income tax Officer vs. Veer Kunwar Singh Shodh Sansthan
The assessee, M/s. Veer Kunwar Singh Shodh Sansthan, is a public charitable trust registered under section 12A of the Income-tax Act, 1961. The trust was created for the relief of the poor and to promote science, art, and culture. The asses…
Ojas Impex Private Limited Vs Income Tax Officer-19(1)
The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Naveen Kurele Vs. Asst. Commissioner of Income Tax
The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…
ITA No.1332/Del/2020
This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi…
ITA No. 1358/Del/2024 & CO No. 41/Del/2024
The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou…
Chevrolet Sales India Pvt. Ltd. Vs. ACIT
The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. …
ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and…
M/s. HSC C&C JV Vs. ACIT
The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act…
IG Watteeuw International vs ACIT, Circle International Tax - 2(1)(1)
The assessee, IG Watteeuw International, filed an appeal against the assessment order dated 21.07.2022 issued by the ACIT, Circle International Tax-2 (1)(1), Delhi. This order was framed following the directions of the Dispute Resolution Pa…
DCIT, Noida Vs. Pearl Precision Products Pvt. Ltd
The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey …
ITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13
The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76…
ITA Nos.611 & 1244/DEL/2023
The assessee, M/s Lotus Herbals Colour Cosmetics, is a partnership firm incorporated on 12.08.2009. The firm diversified its product profile into skin care and allied products apart from make-up products during the financial year 2017-18. F…
Addl. CIT Special Range Vs. Ghaziabad Ship Breakers Pvt. Ltd.
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) made additions to the income of Ghaziabad Ship Breakers Pvt. Ltd. on account of unexplained cash sales, under valuation of closing stock, and unexplained expe…