Browse Tax Judgements
Showing 241–260 of 870 judgements · Browse by section & bench
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Sh. Gopesh Mehta v. Income tax Officer, Ward-1, Narnaul
The assessee/appellant is aggrieved against the lower authorities' findings treating his cash deposits during demonetization amounting to Rs.10,23,000/- as unexplained. The assessee argued that the deposits were redeposits of cash withdrawa…
Sh. Devinder Singh vs. Income Tax Officer, New Delhi
This assessee’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1080339103(1), date…
Sh. Ashok Sethi Vs. ACIT, Circle-70(1), New Delhi
The assessee’s appeal for assessment year 2018-19 arises against the Commissioner of Income Tax (Appeals)/Addl. JCIT(A)-2, Chennai’s DIN and order no. ITBA/APL/S/250/2025-26/1078504613(1), dated 15.07.2025, involving proceedings under secti…
Shri Vinod Kumar Bhatia M/s Prerit Steel Traders vs Assistant Commissioner of Income Tax, Circle-25, Jhandewalan Extension, New Delhi-110055
The appeal arises from the order of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, confirming the action of the Assessing Officer in making an addition of unexplained jewellery found during the course of search under sectio…
Ojas Impex Private Limited Vs Income Tax Officer-19(1)
The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Krishan Kumar Vs Income Tax Officer
The assessee, Krishan Kumar, sold a residential property located at Plot No.540, Pocket-A, Sector-22, Gurgaon, for Rs.1.30 crores during the Financial Year 2016-17. He purchased another residential plot and incurred construction costs. The …
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…
Home Concepts vs Deputy Commissioner of Income Tax, Central Circle-2
The assessee, Home Concepts, filed an appeal against the order of the ld. CIT(A)-23, New Delhi. The assessment was framed by the Deputy Commissioner of Income Tax, Central Circle-2, New Delhi, for Assessment Year 2015-16 under section 153C …
Baakir Real Estates Private Limited vs Income Tax Officer
The assessee, Baakir Real Estates Private Limited, made a payment of Rs.10,91,970/- to HUDA as External Development Charges (EDC) without deducting TDS. The Assessing Officer raised a demand of Rs.21,839/- under section 201(1) and Rs.17,908…
Assistant Commissioner of Income Tax, Circle-27(2) Vs Yakult Danone India Private Limited
The assessee, Yakult Danone India Private Limited, deposited a total cash amount of Rs.2,88,38,558/- in its bank account during the demonetization period. The Assessing Officer added Rs.2,89,13,855/- under section 68 of the Income Tax Act, …
Income Tax Officer, Ward-20(1), New Delhi vs. M/s. Precision Agencies Pvt. Ltd.
The instant batch of five cases pertains to the single assessee 'M/s. Precision Agencies Pvt. Ltd.'. The main issue raised is the correctness of the impugned section 68 unexplained cash credits addition and the alleged commission payment th…
Sh. Mukesh Khurana vs. DCIT
The assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the 'CIT(A)'], Kanpur’s order dated 12.04.2018 passed in case no. CIT(A)-IV/KNP/10371/DCIT-CC/Noida/2016-17/58, involvin…
Guardian Portfolio Consultants Pvt. Ltd. vs. Income Tax Officer, Ward-10(4), Delhi
The assessee's appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-22's order dated 25.03.2019, passed in case no. 89/18-19/CIT(A)-22, New Delhi, involving proceedings under section 143(3) of the Incom…
Mr. Kamal Bazad, L/H of Late Sh. Jagbir, 99, Hiranki Village, Narela, Delhi Vs. Income Tax Officer, Ward-21(4), New Delhi
The assessee/appellant Sh. Jagbir Singh has left for his heavenly abode on 29.04.2025. Learned counsel has filed affidavit of his son Mr. Kamal Bazad, as well as widow Mrs. Sumitra, both dated 28th & 21st August, 2025 respectively claiming …
M/s. Airports Authority of India vs. DCIT, Circle-1(1), New Delhi
The assessee, M/s. Airports Authority of India, appealed against the order of the Commissioner of Income Tax (Appeals)-I, New Delhi, dated 07.03.2017, involving proceedings under section 143(3)/254 of the Income-tax Act, 1961. The appeal wa…
Srishti Social & Educational Welfare Society v. CIT(Exemption), Delhi
The appellant, Srishti Social & Educational Welfare Society, filed an application for approval under section 80G of the Income-tax Act, 1961 in Form No. 10AB. The Commissioner of Income Tax (Exemption), Delhi dismissed the application. The …
Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
Dinesh Kumar Vs. Assistant Commissioner of Income Tax
The appeal was filed by Dinesh Kumar against the order dated 21.10.2024 of the Learned Commissioner of Income-Tax (Appeals)-24, Delhi, under Section 250 of the Income-Tax Act, 1961 for the assessment year 2014-15. The appellant/assessee had…
Stupa Consulting Private Ltd. vs. Deputy Commissioner of Income Tax
The appeal was filed by Stupa Consulting Private Ltd. against the order dated 29.08.2024 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 26.12.2016 of the Lea…
Naveen Kurele Vs. Asst. Commissioner of Income Tax
The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…