Browse Tax Judgements
Showing 1–20 of 22 judgements · Browse by section & bench
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Trinity Logex (India) P. Ltd. Vs. Income Tax Office, Ward-25(4)
The assessee, Trinity Logex (India) P. Ltd., is engaged in the business of transportation and logistics. The assessee filed its return of income for AY 2017-18 declaring total income of Rs.11,15,410/-. The return of income was selected for …
Shrish Enterprises Private Limited vs. National e-Assessment Centre
The assessee, Shrish Enterprises Private Limited, received four loan credits totaling Rs.2.33 Cr from various lenders, which were treated as unexplained cash credits under Section 68 of the Income-tax Act, 1961 by the Assessing Officer. The…
DCIT, Central Circle-29, New Delhi vs. M/s. Ansh Industries Pvt. Ltd.
This Revenue’s appeal for assessment year 2013-14, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the 'CIT(A)'], New Delhi’s order dated 25.09.2025 having DIN and order no. ITBA/APL/M/250/2025-26/1081171242(1), involv…
Balesh Jain & Sons HUF vs. Income -Tax Officer Ward 55
The case of the assessee was re-opened for A.Y. 2014-15 u/s 147 of the Act and notice u/s 148 of the Act was issued dated 29-06-2022. In the response of the notice the assessee filed the return of income declaring total income at Rs.10,80,4…
ITO, Ward-43(1), New Delhi vs. Vinod Kumar Kansal
The assessee, Vinod Kumar Kansal, operating under the name M/s Shree Krishna Jewellers, filed a return of income for assessment year 2017-18 declaring taxable income of Rs 5,05,000. The Assessing Officer noticed cash deposits amounting to R…
M/s BEC Finance Pvt. Ltd. vs. Income Tax Officer, Ward 4(3), New Delhi
The statutory notice under section 143(2) along with section 142(1) of the Income-tax Act was issued to the assessee/appellant. In response, the assessee furnished relevant details which were examined by the Learned Assessing Officer (AO). …
Shri Rupesh Agarwal Vs. Pr. CIT, Ghaziabad
The assessee, Shri Rupesh Agarwal, filed his return of income for the assessment year 2018-19 declaring a total income of Rs 10,19,601/-. The assessment was completed under section 144 r.w.s. 144B of the Income-tax Act, 1961 on 30-04-2021, …
Income Tax Officer, Ward-7(1), New Delhi Vs. M/s. Décor Investment & Finance Ltd
During the year under consideration, the assessee company, M/s. Décor Investment & Finance Ltd, received share capital and share premium amounting to Rs 10.40 crores from 12 investor companies. The assessee provided detailed documentation i…
M/s. Garden View Foods Pvt. Ltd. Vs. Pr. CIT
The appeals in ITA No. 3225 & 3226/Del/2017 for Assessment Years 2011-12 and 2012-13 arise out of the order of the Commissioner of Income Tax (Appeals)-3, New Delhi dated 21.03.2017 against the order of assessment passed under sections 153A…
Smt Gloria Eugenia Rynjah Banerji Vs. Income Tax Officer
The assessee, Smt Gloria Eugenia Rynjah Banerji, a retired IAS and Allied Services Officer and senior citizen, filed her return of income for AY 2007-08 declaring a total income of Rs. 4,11,408/-. The case was selected for scrutiny based on…
Income Tax Officer Ward-25(2), New Delhi. Vs. M/s Telplay Packaging Solutions Pvt. Ltd.
The assessee, M/s Telplay Packaging Solutions Pvt. Ltd., filed its return of income for the year under appeal declaring a total income of Rs.1100/-. The case was taken up for scrutiny, and an assessment order was passed adding Rs.7,70,00,00…
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…
Oriental Vacations and Journeys Pvt. Ltd. Vs. ACIT, Circle-19(1), New Delhi
The assessee, Oriental Vacations and Journeys Pvt. Ltd., is engaged in tour and travel business. For the assessment year 2017-18, the assessee deposited Rs. 40.70 lakhs in cash into its bank account, which the Assessing Officer (AO) treated…
KTM Impex Private Limited vs. ITO, Ward 1
The case involves KTM Impex Private Limited, whose assessment for the year 2019-20 was reopened by the Assessing Officer (AO) based on information from a search operation conducted in the case of Galaxy Group. The AO issued a notice under s…
DCIT (OSD), Range 10 vs. M/s. Gulshan Polyols Limited
The case involves the selection of M/s. Gulshan Polyols Limited for scrutiny due to an accommodation entry provided by the assessee. The Assessing Officer found that the assessee had taken accommodation sale and purchase entries amounting t…
Baba Healthcare Pvt. Ltd. vs. ACIT, Circle-1, Faridabad
The case involves Baba Healthcare Pvt. Ltd. (the Assessee) which filed its return of income for the assessment year 2016-17 declaring a taxable income of Rs. 85,43,330. The Assessing Officer (AO) observed that the Assessee received share pr…
Sunita Chaudhary Vs. The A.C.I.T
The assessee, Sunita Chaudhary, is a resident individual engaged in the business of running a milk dairy. A search and seizure operation under section 132 of the Income-tax Act, 1961 was conducted on the Karan Luthra group of assessees on 1…
Shree Shyam Baba Exim Pvt. Ltd vs. Income Tax Officer, Ward-23 (3), New Delhi
The appeal in ITA No.3265/Del/2024 for AY 2012-13 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 12.06.2024 against the order of assessment passed u/s 143(3) r.w.s. 147 of the Income-tax Act, 1961 dated 2…
ACIT, Circle 23 (2) vs. Signature Global (India) Pvt. Ltd.
The assessee, Signature Global (India) Pvt. Ltd., filed its return of income for the Assessment Year 2016-17 disclosing a total loss. The case was selected for scrutiny, and during the assessment, the Assessing Officer (AO) observed that th…
Raksha Buildtech Private Limited vs. ITO, Ward 21(1)
The assessee, Raksha Buildtech Private Limited, filed its return of income for the Assessment Year 2017-18 declaring a loss. The case was selected for scrutiny, and the assessee was asked to submit documentary evidence for inventories and c…