Browse Tax Judgements
Showing 1–20 of 38 judgements · Browse by section & bench
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DCIT vs. Nature Pearls Private Limited
The appeal filed by the Revenue is against the order dated 04.09.2025 of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, passed under Section 250 of the Income Tax Act, 1961, arising out of the asse…
Radha Madhav Community Education Trust vs. The Commissioner of Income Tax (Exemption), Delhi
The appellant filed applications for condonation of delay of 9 months in filing appeals against the orders of the Learned Commissioner of Income Tax (Exemptions) rejecting the application in Form 10AB for grant of registration under section…
DCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.
This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Depu…
Sanjay Varshneya Vs DC/ ACIT
These two appeals by the Assessee are directed against the separate orders of the Ld. Commissioner of Income Tax (Appeals)-3, Gurugram both dated 14.08.2025 arising out of the respective assessment orders dated 04.05.2022 and 08.03.2021 pas…
Pramod Kumar Karnwal v. ACIT-1
The assessee filed his return for A.Y. 2023-24 declaring income of ₹ 60,75,990/- from running of a petrol pump as a dealer of IOCL. The case was selected for scrutiny during which the AO noted that the assessee had not declared contract inc…
National Highways Logistics Management Limited vs DCIT
The assessee filed its return of income for AY 2005-06 on 31.10.2005 declaring total income of Rs. 61,18,970/-. The return was processed u/s 143(1) on 30.09.2006 at total income of Rs. 61,18,970/- and demand of Rs. 25,08,895/- was raised. O…
Pushpa vs Income Tax Officer, Ward-44(6), New Delhi
The assessee filed two appeals against the CIT(A)/NFAC, Delhi’s order refusing to condone the delay in filing of the lower appeals. The CIT(A)/NFAC had refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5…
Shri Inder Singh and Others vs Income Tax Officer
The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting …
Shweta Aggarwal vs. Income Tax Officer
The appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018/19/10463609 dated 13.10.2025 passed u/s 250 of the Income Tax Act,…
Krishna Strategic Services Private Limited vs. ACIT
This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax…
Max Square Ltd. vs ITO
The assessee, Max Square Ltd., borrowed funds from Indusind Bank and raised additional funds through issue of Equity/CCD’s for the construction of a commercial complex project named 'Max Square' at sector 129, Noida. The un-utilized funds w…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
Shanti Niketan Education Society vs ITO WARD-1
The assessee, Shanti Niketan Education Society, filed an appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2020-21. The assessment was framed by the Assessing Officer under…
Abhik Finance Pvt.Ltd. vs DCIT
The present appeal is filed by assessee against the order dated 15.11.2019 by Ld. Commissioner of Income Tax (A)-I, New Delhi [“Ld.CIT(A)”] in Appeal No.428/18-19 passed u/s 250 of the Income Tax Act, 1961 [“the Act”] arising out of assessm…
Herika Narang vs. DCIT
This is an appeal filed by the Assessee, Herika Narang, against the order of the Commissioner of Income Tax (Appeals)-30, Delhi, passed under section 250 of the Income Tax Act, 1961, dated 21.08.2024 for Assessment Year 2016-17. During the …
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,…
M/s. Dinesh T.V. Electronics vs. Asstt. Commissioner of Income Tax
These two appeals are filed by the Assessee, M/s. Dinesh T.V. Electronics, against the order of the ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 25.01.2023 in appeal No. CIT(A), Delhi-27/11091/2016-17 and CIT(A), Delhi-27/10…
Focal Renewable Energy Two India Private Limited vs. ACIT & Focal Photovoltaic India Private Limited vs. ACIT
The instant appeals were filed by the Assessees against the orders dated 31/03/2023 passed by the Ld. Commissioner of Income Tax (Appeals)-44, Delhi under section 250 of the Income Tax Act, 1961. The Assessees had opted to settle the disput…
Dafeydar vs Commissioner of Income Tax (Appeals)
The assessee, an illiterate agriculturist, filed an appeal against the order of the ld. CIT(A) for Assessment Year 2013-14. The assessee was unaware of the income tax proceedings until amounts were collected from his bank account by the Ass…
Seeta Ram Singh vs ITO
This appeal is filed by the assessee, Seeta Ram Singh, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 12/02/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the erroneous addition o…