Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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Kishan Kumar Gupta vs ITO
The assessee, Kishan Kumar Gupta, is engaged in the business of vegetables and filed his return of income declaring total income of INR 3,92,730/-. The case was selected for 'complete scrutiny' and the AO assessed income of the assessee at …
Heritage Resorts Pvt. Ltd. vs. Deputy Commissioner
The appeal is preferred by the assessee against the order dated 21.07.2025 of Ld. National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 15.09.2017 u/s 143(3) of the Income Tax Act, 1961 passed by DCIT, Cir…
Rohan Promoters Pvt. Ltd. vs. Income Tax Officer, Ward 21(3), New Delhi
The assessment under Section 143(3)/147 of the Income Tax Act, 1961 was framed on 29.08.2014 at an income of Rs.92,36,500/-. The assessee filed an appeal before the CIT(A) which was dismissed. The assessee then filed an appeal before the IT…
Sapra Iron Store vs. Income Tax Officer
The assessee, Sapra Iron Store, is engaged in trading of ferrous and non-ferrous metals. The assessment for AY 2012-13 and 2013-14 were made u/s.143 r.w.s. 147 of the Act. The assessee is a partnership firm managed by Shri Jitender Kumar Sa…
Ram Garhia Cooperative Bank Ltd. vs Assistant Commissioner of Income Tax, Central Circle-63(1), New Delhi
The appeal is preferred by the assessee against the order dated 21.11.2019, passed by Learned Commissioner of Income Tax(Appeals)-33, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2014-15. The penalty order in…
M/s Cimmco Ltd vs ITO Ward- 6(2)
The assessee, M/s Cimmco Ltd, a civil contractor, filed a nil original return which was assessed at Rs 1,13,64,700/- u/s 143(3). The assessing officer reopened and framed a re-assessment order u/s 143(3)/147 on 28.12.2011 disallowing the cl…
JCIT(OSD), Range-10 Vs GWALIOR BYPASS PROJECT LIMITED
This appeal by Revenue is arising out of order of National Faceless Appeal Centre/learned Commissioner of Income Tax (Appeals), New Delhi in appeal no.NFAC/2014-15/10252968, order dated 04.12.2024. The penalty under dispute was levied by AC…
C & S Electric Limited vs. National Faceless Assessment Centre
The assessee, C & S Electric Limited, had its assessment completed under section 143(3) on 19.12.2017 with various additions and disallowances. Subsequently, a penalty order under section 271(1)(c) was passed on 29.03.2022, levying a penalt…
Praveen Tyagi vs. ITO, Ward 2 (1)
The assessee, Praveen Tyagi, sold agricultural land for Rs.19 crores and claimed long-term capital gains of Rs.nil. The Assessing Officer determined a different indexed cost of acquisition leading to a long-term capital gain of Rs.18,85,16,…
Denso Haryana Pvt Ltd Vs. The Dy.CI.T.
The assessee, Denso Haryana Pvt Ltd, is a resident corporate entity engaged in manufacturing automobile components. It is a wholly-owned subsidiary of DENSO, Japan. The assessee filed its return of income (ROI) on 29.11.2011 declaring an in…
JIT PAL SINGH Vs. Ward2(2), Gurgaon.
The appellant, JIT PAL SINGH, deposited cash amounting to Rs. 20,00,000/- into his bank account during the Financial Year 2011-12, instead of the alleged amount of Rs. 31,00,000/-. The appellant did not file a return of income for the relev…
Stanford Laboratories Pvt. Ltd. vs DCIT
The appeal has been filed by Stanford Laboratories Pvt. Ltd. against the First Appellate order dated 24.09.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, confirming the penalty imposed by th…
Virender S/O Ram Niwas Vs. Income- Tax Officer Ward-4(5), Gurgaon
The case involves an appeal by Virender S/O Ram Niwas against the order of the National Faceless Appeals Centre Delhi (NFAC) dated 23.04.2024, pertaining to the assessment year 2012-13. The assessment order dated 13.11.2019 was passed by th…
STIC Travels Pvt. Ltd. Vs Deputy Commissioner of Income Tax, Circle-24(2)
The captioned appeals have been preferred by the assessee, STIC Travels Pvt. Ltd., against the order dated 28.07.2025 of the Learned Commissioner of Income Tax (Appeals)-31, New Delhi, arising out of assessment orders dated 22.03.2019 passe…
M/s Solitairian Buildinfra (P) Ltd. Vs DCIT/ACIT Central Circle
The case involves a search and seizure operation conducted on 19-12-2016 at the premises of the assessee, M/s Solitairian Buildinfra (P) Ltd., and other related entities. Various incriminating documents were seized during the operation. A n…
M/s. Halcrow Group Ltd vs. DCIT
The assessee, M/s. Halcrow Group Ltd, a company incorporated in the United Kingdom, specializes in providing planning, design, and management services for infrastructure development worldwide. For the assessment year 2013-14, the assessee d…
Intertek India Private Limited Vs. Asst. Commissioner of Income Tax
The case involves two appeals by Intertek India Private Limited against the orders of the Assistant Commissioner of Income Tax for the assessment years 2016-17 and 2017-18. The main issues pertain to the disallowance of Rs. 33,38,899 on acc…
Manish Agrawal vs. ITO
The instant appeal filed by the assessee, Manish Agrawal, is directed against the order dated 22.02.2024 passed by the learned CIT(A), Ghaziabad under section 271(1)(c) of the Income Tax Act, 1961 for Assessment Year 2010-11. The appeal is …
Vibhuti Bhargava Vs. Assistant Commissioner of Income Tax
This appeal by the assessee, Vibhuti Bhargava, is directed against the assessment order dated 27.03.2024 passed under sections 147 and 144 of the Income Tax Act, 1961, for assessment year 2016-17. The assessee is a non-resident with no sour…
Shree Krishna Vanaspati Industries Pvt. Ltd. vs. Income Tax Officer, Ward-23(3), New Delhi
The assessee, Shree Krishna Vanaspati Industries Pvt. Ltd., had its assessment completed for the Assessment Year 2012-13 with various additions. Subsequently, a penalty of Rs.15,64,288/- was levied under section 271(1)(c) of the Income Tax …