Browse Tax Judgements
Showing 81–100 of 107 judgements · Browse by section & bench
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Gandaram & Sons Jewellers Pvt Ltd Vs. The A.C.I.T.
The assessee, Gandaram & Sons Jewellers Pvt Ltd, filed its return of income for the year 2017-18 declaring a total income of Rs. 42,56,460/-. The case was selected for scrutiny through CASS. During the assessment proceedings, the Assessing …
Dy. CIT, Aayakar Bhawan, Haryana, Karnal Vs. Nivaya Resources Pvt. Ltd.
The assessee company, Nivaya Resources Pvt. Ltd., is engaged in the business of trading fuel oil, lubricants, and other similar products. It filed its return of income for the assessment year 2017-18 declaring income of Rs. 3.46 crores. Dur…
DCIT, GHAZIABAD, VS. SALUJA OVERSEAS PVT. LTD.
The case involves an appeal by the Revenue against the order of the Ld. CIT(A), NFAC, who had deleted certain additions made by the Assessing Officer (AO) during the assessment for the assessment year 2017-18. The AO had made additions on a…
DCIT Circle-7(1) Delhi vs Dev Rubber Factory Pvt. Ltd.
The assessee company, Dev Rubber Factory Pvt. Ltd., was engaged in the business of manufacturing tubes for automobile tyres. It e-filed its return of income on 28.10.2017 declaring income at INR 77,50,730/-. The case was selected for scruti…
C.R. Investments Vs. ACIT, Circle-28(1), Delhi
The case pertains to the assessment year 2018-19, where the assessee, C.R. Investments, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The CIT(A)/NFAC had upheld …
Bholenath Foods Limited Vs. Income Tax Officer
The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
ITO, Circle-25(2), Delhi Vs. Tractebel Engineering Pvt Ltd.
The assessee company, Tractebel Engineering Pvt Ltd., was engaged in providing comprehensive services in power, oil, gas, and infrastructure sectors. The company had reflected advances received from customers amounting to Rs. 5,55,57,145/- …
ITA No.5282/Del/2024
This Revenue’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/250/2024-25/1068493517(1), dated …
Addl. CIT Special Range Vs. Ghaziabad Ship Breakers Pvt. Ltd.
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) made additions to the income of Ghaziabad Ship Breakers Pvt. Ltd. on account of unexplained cash sales, under valuation of closing stock, and unexplained expe…
ITA No.9692/Del/2019
The assessee, M/s. ESS AAR Automotive Pvt. Ltd., filed its return of income declaring income of Rs.39,54,870/- for the Assessment Year 2013-14. During the assessment proceedings, the Assessing Officer (AO) observed that the assessee had obt…
Shri Mohan Sharma Vs. ITO, Ward-1(5), Faridabad
The assessee, Shri Mohan Sharma, sold shares on 05/08/2013 at a total value of Rs.2,51,21,976-00 before paying STT and brokerage through M/s. Kotak Securities Ltd. These shares were dematerialized on 24/07/2012, making the holding period le…
Sunil Gupta vs. ACIT
The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.…
Harish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi
The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur…
Ideacraft Eventures Private Limited vs. ITO, Gurgaon
The Assessing Officer (AO) made an addition of Rs. 28,03,354/- to the income of the assessee, noting that the amount remained unexplained out of the cash deposited in the bank account of the assessee. The assessee failed to provide necessar…
Income Tax Officer, 4(1), New Delhi-110014. Vs. Bhasin Jewellers Private Limited
The assessee, Bhasin Jewellers Private Limited, is a private limited company engaged in trading gold and diamond jewellery. The return of income was filed on 26.09.2017 declaring a total income of Rs. 22,25,160/-. The assessment was scrutin…
Abhishek Kumar vs. CIT
This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was…
Apex Heights Pvt. Ltd. vs. ITO
The assessee, Apex Heights Pvt. Ltd., filed its return of income for the Assessment Year 2018-19 on 31/10/2018 declaring a total income of Rs.61,80,000/-. The assessment was taken up for scrutiny under CASS and was completed u/s 143(3) on 2…
Shri Kishan Kumar Gupta Vs. The I.T.O
The assessee, Shri Kishan Kumar Gupta, is a merchant trading in agro/vegetable products and has been regularly filing his return of income. For the assessment year 2014-15, the assessee declared a turnover of Rs 52,80,325/- and calculated h…
M/S REAL VALUE FOODS PRIVATE LIMITED VS. ITO, WARD 21(1), NEW DELHI
These appeals have been filed by the Assessee, M/S REAL VALUE FOODS PRIVATE LIMITED, against the respective orders passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment years 2016-17, 2017-18, 2018-19 & 2019-20. The issues are inter-c…
Shri Hemant Kumar Vs. The I.T.O.
The assessee, Shri Hemant Kumar, filed two separate appeals (ITA No. 1464/DEL/2019 for A.Y. 2010-11 and ITA No. 1465/DEL/2019 for A.Y. 2011-12) against the order of the ld. CIT(A)-1, Gurgaon dated 31.03.2016. The appeals were heard together…