Browse Tax Judgements
Showing 1–11 of 11 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Shri Suresh Chand Gupta Vs. The Dy.C.I.T
The appeal by the assessee is directed against the order of the ld. CIT(A) - 3, Noida dated 19.06.2025 pertaining to A.Y 2020-21. A search took place in the case of Praveen Kumar Jain of HANS group on 06.01.2021. Certain digital devices and…
Sh. Amit Jain & Smt. Nidhi Jain vs. DCIT, Central Circle-3 & Addl. CIT Central Range-1
The assessee purchased a property jointly with their spouse for Rs.79,78,030/-. A search was conducted on 17.08.2020 of Shri Pranjil Batra to whom this property was sold. The AO concluded on the basis of an agreement to sale found at the pr…
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…
DCIT, Central Circle 28, New Delhi vs. Gunjan Gupta, BJ-128, Shalimar Bagh, Delhi – 110 088.
This appeal is filed by the Revenue against the order of Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.07.2025 for the Assessment Year 2017-18. Search action wa…
DCIT, Central Circle-1, New Delhi vs. Udai Shanker Awasthi
The appeals were filed by the revenue against the order of the ld. Commissioner of Income Tax (Appeals)-23, New Delhi, which quashed the assessment orders for AYs 2011-12 to 2018-19. The revenue argued that the ld. CIT(A) erred in quashing …
Sh. Rahul Bansal (HUF) Vs. ACIT, Central Circle-I, New Delhi
The assessee has raised its identical first and foremost legal ground challenging validity of the impugned section 153C assessments, all dated 30.03.2023 for the reason that the same are not based on any incriminating material found/seized …
Zenith Portfolio and Insurance Advisors Pvt. Ltd Vs. DCIT
The assessee, Zenith Portfolio and Insurance Advisors Pvt. Ltd, filed its original return of income for the assessment year 2013-14 declaring a total income of Rs. 5,01,890/-. A search and seizure operation was conducted on the Dinesh Tyagi…
Vidur Chharia Vs. DCIT/ACIT, Central Circle, Ghaziabad
The assessee, Vidur Chharia, filed his return of income for AY 2017-18 declaring a total income of ₹21,34,900/-. A search and seizure action was conducted on 18.10.2019 in the case of Alankit Group, during which various incriminating materi…
Joginder Payla & Ors. Vs. DCIT, Central Circle-27 & Ors.
These are appeals preferred by the Assessees against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed u/s 143(3)/153C of the Income-tax Act, 1961. …
Dy. Commissioner Vs. Abhi Capital Services Limited
The assessee, Abhi Capital Services Limited, is a company incorporated on 16th March 1995 under the Companies Act, 1956. It was engaged in trading in derivatives (Futures & Options) and equity shares, and received commission income for intr…
Asst. Commissioner of Income Tax, Central Circle vs. M/s Round Square Exim Pvt. Ltd.
The assessee, M/s Round Square Exim Pvt. Ltd., is a resident corporate entity engaged in trading in shares and other investments. A search and seizure operation was conducted at the residential premises of Sh. Kaushal Kumar, an employee of …