Browse Tax Judgements
Showing 41–60 of 306 judgements · Browse by section & bench
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Assistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
ACIT, Central Circle-4, New Delhi vs M/s Jagatjit Industries Ltd.
The Revenue's three appeals along with assessee's cross objections in former twin cases ITA Nos. 83 to 85/Del/2018 and CO Nos. 97 & 98/Del/2018, for assessment years 2011-12 to 2013-14, arise against the CIT(A)-23, New Delhi’s common order …
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Sarvo Technologies Ltd vs. DCIT
The appeal is filed by Sarvo Technologies Ltd against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 24.01.2025 for the A.Y. 2019-20. The assessee raised several grounds of appeal against the assessment order passed u/…
Assistant Commissioner of Income Tax vs Jagson International Ltd. & Jagson International Ltd. vs Deputy Commissioner of Income Tax
The assessee company had filed its return of income declaring total income at Rs. NIL and Business Loss at Rs. 8,17,68,522/-. The AO noted that the assessee company was engaged in the business of operation of ships for which it was operatin…
Asok Kumar S/o sher Singh vs. ITO
The assessee, Asok Kumar S/o sher Singh, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 02.06.2025 for A.Y. 2011-12, challenging the addition of Rs.4,80,8000/- towards unexplained income …
Ajay Gupta vs. DCIT
The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section…
Charu Shekhar Gupta vs. ACIT, Central Circle-3, New Delhi
The instant batch of seven cases involves the single assessee, namely, Sh. Charu Shekhar Gupta. The cases involve various assessment years and proceedings under different sections of the Income Tax Act. The assessee's appeals challenge the …
Krishna Strategic Services Private Limited vs. ACIT
This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax…
M/s Krishak Bharati Cooperative Ltd. vs Asst. CIT, Central Circle-30
The assessee, M/s Krishak Bharati Cooperative Ltd., filed an appeal against the order of the Ld. CIT(A) confirming disallowance of Rs. 8,50,90,660/- under Section 14A of the Income Tax Act, 1961 and disallowance of Rs. 68,37,523/- claimed b…
Income Tax Officer vs Kulbir Singh Arora
The assessee, Kulbir Singh Arora, proprietor of M/s R K Jewellery, filed his return of income for AY 2017-18 declaring a total income of Rs. 18,10,030/-. The case was selected for scrutiny, and the AO noted an unpaid liability of Rs. 2,81,9…
Abhay Kumar Jain Vs DCIT
The original return of income was filed on 12.02.2022 under section 139 of the Act declaring income of Rs. 20,22,550/- by the assessee. Pursuant to the Warrant of authorization issued by the Pr. Director of Income Tax (Investigation)-1, Luc…
Sree Narayana Guru Cooperative And Credit Society Limited Vs. ITO Ward 43(6)
The assessee, a thrift and credit society, had its case reopened under Section 147 of the Income Tax Act, 1961, due to unexplained cash deposits of Rs. 1,51,25,143/- and term deposit liabilities of Rs. 3,16,38,935/-. The assessee claimed th…
Shyama Devi vs. ACIT, Circle 2(2)(1), Shivalik Tower, 505, Ghaziabad
The assessee filed her return of income on 11.11.2017 declaring total income of Rs.37,67,700/-. The case was selected for scrutiny through CASS for limited scrutiny for the reason 'cash deposited during demonetization period'. Accordingly, …
Sonica Sachdeva Through The Legal vs. ACIT, Circle 2(1)(1)
The appeal has been filed by the assessee against the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi. The assessment was framed by ACIT, Circle 2(1)(1), Ghaziabad for the assessment year 2022-23 u/s. 143(3) of the Income Tax…
SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Alankit Insurance TPA Ltd. vs. DCIT, Central Circle-28
The assessee has filed eight appeals against the separate orders passed by the Ld. Commissioner of Income-tax (Appeals)-25, Delhi, all dated 16.05.2025, for Assessment Years 2013-14 to 2020-21. The issues involved in all the appeals are com…
M/s. Unitech Reality Pvt. Ltd. and M/s. Unitech Residential Resorts Ltd. vs. DCIT, Circle-27(1), Delhi
The assessees, M/s. Unitech Reality Pvt. Ltd. and M/s. Unitech Residential Resorts Ltd., filed appeals ITA Nos.4408 & 4409/Del/2019 for assessment years 2013-14 and 2010-11 against the Commissioner of Income Tax (Appeals) [CIT(A)], New Delh…
REC Limited vs. ACIT – 10 (OSD), JCIT – 10 (OSD)
The assessee, REC Limited, is engaged in providing long-term finance for rural electrification. The case involves multiple appeals for different assessment years (2018-19, 2019-20, 2020-21, 2021-22) concerning deductions under Section 36(1)…
Pantech Lifestyle Private Limited vs. Assessing Officer
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1081300799(1), dated…