Browse Tax Judgements
Showing 41–60 of 168 judgements · Browse by section & bench
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Ozone Pharmaceuticals Limited Vs. DCIT
The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect…
Inter Continental Hotels Group (India) Pvt. Ltd. Vs ACIT, Circle-1(1), Gurgaon
The assessee, Inter Continental Hotels Group (India) Pvt. Ltd., is engaged in providing hotel management services and IT enabled services to third-party hotels in India. During the financial year 2017-18, the assessee entered into several i…
Ericsson India Pvt. Ltd. vs. DCIT
This appeal by Ericsson India Pvt. Ltd. for the assessment year 2015-16 is against the order of the Commissioner of Income Tax (Appeals) [CIT(A)], Delhi, dated 25.03.2022. The appeal involves proceedings under section 143(3) read with secti…
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res…
Korea Rural Community Corporation Vs. DCIT
The assessee, Korea Rural Community Corporation, appealed against the order of the DCIT, Circle-2(1)(2), Intl. Taxation/Assessing Officer, New Delhi, dated 30.12.2018, involving proceedings under section 144C(13)/143(3) of the Income-tax Ac…
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 …
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…
Jugal Kishor Pradhan vs ITO
The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
Surender Singh vs ITO
This appeal is filed by Surender Singh against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 26.12.2018 for the Assessment Year 2011-12. The assessee raised several grounds, but only ground no.4 was pressed at the hearing. The case wa…
ITA No.7444/Del/1992 & ITA No.6874/Del/1995
The instant batch of two appeals pertains to two assessees: M/s. Associated Techno Plastics (P.) Ltd. and M/s. HCL Employees & Investment Co. Ltd. The Revenue has filed its appeal ITA No.7444/Del/1992 against M/s. Associated Techno Plastics…
FOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI
The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to …
Suresh Kumar Gupta Vs. ACIT
The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
Avnish Aggarwal Vs DCIT
The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by…
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…
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. …
N.M. Rothschild & Sons Limited vs DCIT
This appeal is filed by N.M. Rothschild & Sons Limited against the final assessment order dated 20/01/2023 passed under section 143(3) read with section 144C(13) for the assessment year 2020-21. The assessee raised several grounds of appeal…
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…
Gulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…