Browse Tax Judgements
Showing 1–15 of 15 judgements · Browse by section & bench
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Harish Chander Sehgal vs ITO
The assessee filed his return of income declaring an income of Rs.3,89,310/-. The case for the A.Y. 2017-18 was selected for scrutiny and assessment u/s 143(3) was completed vide order dated 30/12/2019 at Rs.1,62,96,190/-. The A.O made addi…
Karnal Agricultural Steel Industries vs. Assistant Commissioner of Income Tax
The assessee filed a Miscellaneous Application seeking recalling of an ex-parte order dated 24.04.2018. The assessee claimed that no notice of hearing was received after filing the appeal, leading to non-appearance on the hearing dates. The…
Amita Jain vs ITO WARD-36(1)
The assessee, Amita Jain, has raised several grounds of appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2013-14. The assessment was framed by the Assessing Officer under …
ITO vs M/s Ranyal Traders Pvt. Ltd.
The assessee company, incorporated on 06.11.1991, is engaged in trade of import-export and supply of clothing, hosiery, readymade garments, fabrics, textiles, trading and allied activities under the trade name of 'Ranyal Impex International…
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…
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…
Archana Gupta Vs. Income Tax Officer
The assessee filed its return of income on 30.10.2017 declaring income of Rs.2,84,390/-. The case was selected for detailed scrutiny due to quantitative details of principal items of goods traded or raw material as well as finished goods no…
MR Proview Real Tech Pvt. Ltd. vs DCIT
The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)-29, New Delhi’s order dated 16.08.2025 in case No. CIT (A), Delhi-29/10257/2012-13, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee raises its sole…
Rajesh Kumar Seth vs ITO WARD 43(1)
The assessee, Rajesh Kumar Seth, is in the business of trading in jewellery and had made cash deposits of Rs 2.27 crore during the demonetization period. The Assessing Officer (AO) sought to tax the cash deposited in the bank of Rs 2,27,35,…
Brahmaputra Infrastructure Limited vs DCIT, NEW DELHI
The assessee company, Brahmaputra Infrastructure Limited, filed its return of income on 30.03.2016 declaring a total income of Rs.4,98,23,690/-. The Assessing Officer (AO) found that the assessee had deposited cash of Rs. 53.50 lakh in the …
JCIT, Circle 21 (1) vs. Rajasthan Explosives Chemicals Ltd.
The case involves multiple appeals filed by the Revenue against the orders of the Commissioner of Income Tax (Appeals) for various assessment years. The Revenue contested several decisions made by the Commissioner of Income Tax (Appeals) re…
Neelam Dhyani vs. Income Tax Officer, Ward-54(1)
This appeal by the assessee, Neelam Dhyani, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 23.06.2023, for assessment year 2017-18. The assessee runs a mobile phone r…
Amit Yadav Vs. Income Tax Officer
The assessee, Amit Yadav, is a salaried employee who jointly purchased a residential unit with his mother, Smt. Vidhya Wati Yadav, from M/s. Bhutani Infra Group & Associates. The payment for the unit was made by account payee cheque. Howeve…
Harry Township Limited vs ACIT
The assessee, Harry Township Limited, declared agricultural income of INR 38,43,270/- for AY 2016-17 and claimed it as exempt income. However, the Assessing Officer (AO) treated this income as unexplained and added INR 20,01,529/- to the to…
Vijay Pal Singh
The appellant, Vijay Pal Singh, proprietor of M/s Vedanta Projects, filed his return of income declaring income at Rs.6,04,522/- for the Assessment Year 2012-13. The return was selected for scrutiny, and a notice under Section 143(2) was se…