Browse Tax Judgements
Showing 21–40 of 77 judgements · Browse by section & bench
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DCIT vs. Payal Khemka
The assessee company negotiated for the purchase of a property located at A-32, Westend Colony, Delhi, for Rs. 76 crores. The property was registered on 16.05.2019. During search proceedings, WhatsApp chats and documents were seized indicat…
DCIT, Central Circle-3, New Delhi vs Udit Jain
A search & seizure operation under Section 132 of the Income Tax Act, 1961 was conducted on 21.01.2023 in the case of Rajdhani Group, covering the appellant assessee. The Assessing Officer added Rs. 1,30,90,415/- (AED 6,30,392) as unexplain…
TUFEL Vs. The Income tax Officer
The assessee is an individual residing in a rural village and engaged in operating his own three Trucks for transportation business. The AO received an information that the assessee had credits in Bank account of Rs 65,69,191/- including ca…
Shagun Dhawan vs. Addl./JCIT
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Chennai’s DIN and order no. ITBA/APL/S/250/2025-26/1081812663(1), dated 16.10.2025 involving proceedings under sectio…
Sh. Gopesh Mehta v. Income tax Officer, Ward-1, Narnaul
The assessee/appellant is aggrieved against the lower authorities' findings treating his cash deposits during demonetization amounting to Rs.10,23,000/- as unexplained. The assessee argued that the deposits were redeposits of cash withdrawa…
Inder Mohan Singh Saluja Vs. ITO
The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi
The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se…
Aye Finance (P) Ltd. vs ACIT
The assessee, Aye Finance (P) Ltd., is a private limited company engaged in providing micro and small business loans and is regulated by the RBI. The return of income for the year was filed at a loss, which was later revised. The case was p…
Hindustan Trust Pvt. Ltd. vs. Income Tax Officer
The assessee, Hindustan Trust Pvt. Ltd., is a private limited company engaged in the wholesale trading of drugs and medicines. The return of income for the assessment year 2017-18 was filed on 02.10.2017 declaring a total income of Rs. 26,1…
Paan Mahel Vs Income Tax Officer
The case pertains to the assessment year 2017-18. The assessee, Paan Mahel, appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions made by the Assessing Officer under section 68 read with section 115BBE …
Baba Global Ltd. Vs DCIT
The case pertains to the assessment year 2018-19. Baba Global Ltd. appealed against the order of CIT(A)-30, New Delhi, which upheld an addition of Rs. 19,98,738/- as bogus interest expenditure under section 69C of the Income Tax Act, 1961. …
Seema Devi Jain Vs. ACIT
The case involves Seema Devi Jain, who filed her return of income declaring income of Rs. 1,93,75,760/-. The case was selected for ‘complete scrutiny’ through CASS on the issues of ‘Sales turnover/receipts, cash deposit during demonetizatio…
VED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
Vipul Mittal v. DCIT
This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
Suresh Chand vs. Income Tax Officer
The assessee, Suresh Chand, is an individual and proprietor of M/s Suresh Chand Subhash Chand, engaged in trading agriculture produce. The return of income for the year under appeal was filed declaring total income at Rs. 3,55,820/-. A surv…
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
White Orchid Hospitality (P) Ltd. vs. DCIT
The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Sh. Suresh Chand Singhal Vs. Income Tax Officer, Ward-53(2), Delhi
The assessee, Sh. Suresh Chand Singhal, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, involving proceedings under section 143(3) of the Income-tax Act, 1961. The…