Browse Tax Judgements
Showing 1–20 of 26 judgements · Browse by section & bench
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ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio…
Bainu Anand Ahuja v. Income Tax Officer
This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. Delay of 71 da…
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 …
Sh. Inder Chand Bajaj Vs. DCIT
The original return in this case was filed on 28.03.2016 declaring income of Rs.3,24,930/- which was processed u/s 143(1) of the Income Tax Act, 1961. A search and seizure operation was carried out at the various premises of Bajaj Group and…
3D Tradex Pvt. Ltd. Vs ACIT
The assessee, 3D Tradex Pvt. Ltd., formerly known as 3D Portfolio Private Limited, is a company registered under The Companies Act, 2013. The Assessing Officer (AO) initiated proceedings under section 153C of the Income Tax Act, 1961, follo…
Agilent Technologies (International) P. Ltd. vs ACIT, Circle-1(1), Gurgaon
This appeal is brought by Agilent Technologies (International) P. Ltd. against the final assessment order dated 25.04.2022 passed by the Assistant Commissioner of Income Tax, Circle 1(1), Gurgaon. The assessee disputes several transfer pric…
Root Developers Private Limited vs DCIT, Circle-3
The case involves a series of appeals by Root Developers Private Limited against the orders of the Commissioner of Income Tax (Appeals)-1, Gurgaon for Assessment Years 2010-11, 2011-12, 2013-14, and 2014-15. The appeals arise from orders pa…
Nasmuddin vs Income-tax Officer
This is an appeal preferred by the assessee, Nasmuddin, against the order dated 12.02.2024 of the Commissioner of Income-tax (Appeals), NFAC, in Appeal No.CIT(A), Muzaffarnagar/10318/2016-17. The appeal arises out of the order dated 27.12.2…
SSG Infratech Private Limited vs. PCIT
The assessee, SSG Infratech Private Limited, filed its return of income for the assessment year 2013-14 declaring income at Rs.6,67,65,750/-. The case was initially assessed at returned income. Following a search and seizure operation, the …
Ms. Zeba Urfi Vs Income Tax Officer
The assessee, Ms. Zeba Urfi, filed her return of income for the assessment year 2013-14 on 04.03.2014, claiming agricultural income of ₹28,50,000 (gross agricultural receipts of ₹44,10,000 less agricultural expenses of ₹15,60,000). The case…
Vatika Seven Elements Private Limited Vs Assistant Commissioner of Income Tax, Circle-25(1), New Delhi-110002
The case involves an appeal by Vatika Seven Elements Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax for the Assessment Year 2018-19. The appellant contends that the Final Assessment Ord…
M/s R.N. Khemka Enterprises P. Ltd. vs Income Tax Officer, Ward-20(3), New Delhi
The assessee, M/s R.N. Khemka Enterprises P. Ltd., is engaged in the business of trading shares and financing related activities. The case was reopened under Section 147/148 of the Income Tax Act, 1961, for Assessment Year 2007-08. The Reve…
Minacle Traexim Pvt. Ltd. Vs Income tax Officer, Ward-17(2), Delhi
The captioned appeal, preferred by the assessee Minacle Traexim Pvt. Ltd., is directed against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, dated 25.04.2025, arising out of the order dated 22.12.2019 passed by the …
M.D. Gupta Developers Pvt. Ltd. Vs DCIT, Circle-2(1)(1), Ghaziabad
The instant appeal is preferred by the assessee, M.D. Gupta Developers Pvt. Ltd., against the order dated 16.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.09.2022 passed by the AO, Na…
Mahavir Prasad Gupta and Sons Vs DCIT, Central Circle-16
The assessee, Mahavir Prasad Gupta and Sons, filed an appeal against the order dated 30.09.2025 of the learned Commissioner of Income Tax (Appeals)-26, New Delhi, which dismissed the assessee's appeal ex-parte. The assessee claimed that the…
Madan Lal Vs Income Tax Officer
This appeal pertains to Assessment Year 2010-11. The assessee, Madan Lal, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, which refused to condone the delay of 285 days in filing the lower appeal. …
Deputy Commissioner of Income Tax, Central Circle-1, ARTO Complex, 2nd Floor, Sector-33, Noida, Uttar Pradesh-201301 vs Elixir Buildcon Pvt. Ltd., Plot No. 15A, Elixir Business Park, Sector-127, Gautam Buddh Nagar, Noida, Uttar Pradesh-201301
During the year, the assessee, Elixir Buildcon Pvt. Ltd., carried out activity of running a guest house and restaurant under the name & style of M/s Hide away suites at Elixir business park, 15A, Sector-127, Noida. The Assessing Officer mad…