Browse Tax Judgements
Showing 1–20 of 23 judgements · Browse by section & bench
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Rajesh Chaudhary vs DCIT
The appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 26.09.2025 arising out of the order dated 27.03.2024 passed under section 147 of the Income Tax Act, 1961 by the DC…
Quartzelec Limited v. DCIT
The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
Anju Kesarwani Vs. Deputy Commissioner of Income Tax
The assessee sold 4,000 shares of PMC Fincorp Ltd. and declared Short Term Capital Gain (STCG) of Rs. 8,59,559/-. The STCG was duly disclosed in the return of income. The return was processed under section 143(1) of the Act accepting the re…
Heritage Lamps vs. ITO
The assessee, Heritage Lamps, filed returns of income for various assessment years. The case was reopened under section 147 of the Income Tax Act, 1961, and reassessment proceedings were initiated. The assessee filed appeals against the rea…
Pankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Deepak Jaiswal Vs. Income Tax Officer
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl…
Prahlad Gautam vs. Dy. CIT
The instant appeal was filed by the assessee, Sh. Prahlad Gautam, against the order dated 23/08/2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), arising out of the assessment order passed unde…
Anand Prakash Gupta Vs ACIT, Circle-46(1), New Delhi
The assessee, Anand Prakash Gupta, filed his return of income for the assessment year 2010-11 on 30.09.2010 showing an income of Rs.6,12,750/-. The return was processed under section 143(1) of the Income Tax Act, 1961 at Rs.36,36,170/-. Sub…
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…
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…
Sachin Gupta Vs DEL-C (67)(1)
This appeal is preferred by the assessee, Sachin Gupta, against the order dated 05.06.2024 of the Commissioner of Income-tax (Appeals), National Faceless Appeal Centre, arising out of the appeal before it against the order dated 24.05.2023 …
Vibha Bhatia Vs Income Tax Officer, Ward-47(2), New Delhi-110002
This appeal pertains to Assessment Year 2017-18. The assessee, Vibha Bhatia, did not appear for the hearing, and the case was proceeded ex-parte. The primary issue raised was the validity of the reopening of the assessment under sections 14…
M/s Sehaj Impex vs Income Tax Officer, Ward-30(1), Delhi
The case involves M/s Sehaj Impex, a partnership firm formed under a deed dated 01.01.2004 between two partners, Mr. Simrandeep Singh Kohli and Mrs. Dhanwant Kaur Kohli. Mrs. Dhanwant Kaur Kohli died on 07.01.2007, leading to the dissolutio…
ITA Nos. 5829, 5830, 5831 & 5832/Del/2025
The captioned appeals preferred by the assessee, Satender Tyagi, are directed against separate orders of the Ld. CIT(Appeals)-30, New Delhi under Section 147 r.w.s. 144 of the Income Tax Act, 1961. The orders appealed against were ex parte …
Radha Bansal Vs Income Tax Officer
This appeal pertains to the Assessment Year 2017-18. The assessee, Radha Bansal, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 26.11.2025. The learned assessi…
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…
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. …
Bihar Milk Federation Distributors Vs Assessing Officer, Central Circle-28, New Delhi
The instant appeal, preferred by the assessee Bihar Milk Federation Distributors, is directed against the order dated 06.02.2025 passed by the Commissioner of Income Tax (Appeals)-29, New Delhi, arising out of the Assessment Order dated 24.…
Arun Adlakha Vs Income Tax Officer
This appeal arises from the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi, dated 04.12.2025, in proceedings under sections 147 read with 144 of the Income Tax Act, 1961. The appellant, Arun Adlakha, filed a lower appeal agai…
ITA No. 5734/Del/2025
The instant appeal is filed by the assessee, Amit Gupta, against the order dated 17.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi, which in turn arose from the order dated 18.02.2025 passed by the Assessing Officer und…