Browse Tax Judgements
Showing 1–20 of 38 judgements · Browse by section & bench
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DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
DCIT, Central Circle-15, New Delhi vs Sumati Garg
The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive gr…
Addl. CIT, Special Range-7, New Delhi vs PEC Ltd. & PEC Ltd. vs DCIT, Circle-19(2), New Delhi
The Revenue’s and the assessee’s appeals arise against the CIT(A)-38, New Delhi’s orders dated 08.01.2018 and 25.06.2019 passed in case No.83/2017-18 and 353/2018-19, in proceedings u/s 143(3) r.w.s. 147 and u/s 143(3) of the Income Tax Act…
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…
Max Square Ltd. vs ITO
The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Deputy Commissioner of Income Tax vs Oriental Nagpur Bye Pass Construction Pvt. Ltd.
The assessee company, Oriental Nagpur Bye Pass Construction Pvt. Ltd., filed its return of income declaring NIL income for A.Y. 2018-19. The case was selected for scrutiny due to low profit margins and large refund claims. The AO disallowed…
Suchi Agarwal Vs. ACIT, Ghaziabad
This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025 against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 pertaining to As…
DCIT vs. Priyanka Gupta (Legal heir of late Smt. Neeru Gupta)
This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, New Delhi in DIN No : ITBA/APL/M/250/2024-25/1072691622(1) arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act,…
M/s Kay Cee Enterprises MEK vs. Joint Commissioner of Income Tax
The appeal by the assessee is against the order of the Ld. Commissioner of Income Tax (Appeals)-20, New Delhi, dated 23.10.2017, arising out of the assessment order dated 30.12.2016 passed u/s 143(3) of the Income Tax Act, 1961 by the Joint…
Abhik Finance Pvt.Ltd. vs DCIT
The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessm…
Deputy Commissioner of Income Tax Vs. Sponge Sales (India) Private Limited
The assessee, Sponge Sales (India) Private Limited, filed its return of income for the Assessment Year 2021-22 on 28-02-2022, declaring a total income of Rs. 1,98,82,860/-. The case was selected for complete scrutiny, and notices under sect…
ITO, Ward 2(1), New Delhi Vs Ms Anglian Infrastructure Development Private Ltd.
The appellant company filed its Return of Income for the A.Y. 2017-18 on 25.10.2017 declaring NIL income. Subsequently, the company revised its Return of Income on the same date, showing an increase credit of TDS at an income of Rs. NIL. Th…
DCIT, Central Circle-30, New Delhi-110055 Vs Rupinder Kaur
The Revenue’s appeal for Assessment Year 2012-13 arises against the CIT(A)-27, New Delhi’s order dated 24.02.2020, in proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The departmental authorities conducte…
Addl. CIT, Special Range-7, New Delhi-110002 Vs M/s Parsons Brinckerhoff India (P) Ltd.
This Revenue’s appeal for Assessment Year 2011-12, arises against the order of CIT(A)-11, New Delhi’s case No. 107/16-17 (Old Appeal No. 351/15-16) dated 19.10.2016, in proceedings u/s 143(3)/144C of the Income Tax Act, 1961. The case was c…
UT Starcom Inc. vs ADIT, Circle-3(1), International Taxation, New Delhi
The case pertains to the appeal filed by UT Starcom Inc. against the order of the Commissioner of Income-tax Appeals (CIT(A)) confirming the addition made by the Assessing Officer regarding the claim of material lost in transit amounting to…
Sh. Divyansh Infracon Pvt. Ltd. Vs DCIT
The instant appeal, filed by the assessee Sh. Divyansh Infracon Pvt. Ltd., is directed against the order dated 18.10.2024 passed by the Ld. Commissioner of Income Tax (Appeals)-26, New Delhi, arising out of the assessment order dated 22/03/…
ITA No.2742/Del/2024
The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Income-tax Officer, Ward 39(2), New Delhi Vs Late Shri Kimti Lal Jain, Through L/H Shri Gaurav Jain
This appeal is preferred by the Revenue against the order dated 27.09.2006 of the Commissioner of Income-tax (Appeals)-XXVIII, New Delhi in Appeals No. 14/06-07 arising out of the appeal before it against the order dated 13.03.2006 passed u…
ACIT VS. Uniflex Ltd.
The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals) -29 [‘Ld. CIT (A)’ for short] - New Delhi dated 17/03/2017 for the Assessment Year 2007-08. None appeared for the Assesse…
Rajbir Singh (2013-14)
This appeal was preferred by the assessee, Rajbir Singh, against the order dated 27.02.2025 of the Ld. CIT(A)-27, Delhi, arising out of the order dated 18.12.2019 passed under section 143(3) read with section 147 of the Income Tax Act, 1961…