Browse Tax Judgements
Showing 1–20 of 46 judgements · Browse by section & bench
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OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Ajay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
Manjeet Singh vs ITO
The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Nawab Motors Pvt. Ltd. Vs ITO
The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Marche Retail Pvt. Ltd. Vs. ACIT
Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
DCIT vs. Shri Irfan S/o Sh. Meharban
The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
Pantech Lifestyle Private Limited vs. Assessing Officer
The assessee’s appeal for assessment year 2017-18 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/250/2025-26/1081300799(1), dated…
Sanmati Packaging Pvt. Ltd. vs. ITO
The assessee/appellant, a company engaged in manufacturing and supplying packaging products, is aggrieved against the assessment findings dated 07.12.2019 and the lower appellate discussion dated 01.05.2024 adding Rs.6,38,143/- as unexplain…
DCIT vs. Payal Khemka
The assessee company negotiated for the purchase of a property located at A-32, Westend Colony, Delhi, for Rs. 76 crores. The property was registered on 16.05.2019. During search proceedings, WhatsApp chats and documents were seized indicat…
Shagun Dhawan vs. Addl./JCIT
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/Addl./JCIT(A)-2, Chennai’s DIN and order no. ITBA/APL/S/250/2025-26/1081812663(1), dated 16.10.2025 involving proceedings under sectio…
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…
Inder Mohan Singh Saluja Vs. ITO
The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi
The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se…
Aye Finance (P) Ltd. vs ACIT
The assessee, Aye Finance (P) Ltd., is a private limited company engaged in providing micro and small business loans and is regulated by the RBI. The return of income for the year was filed at a loss, which was later revised. The case was p…
Vipul Mittal v. DCIT
This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…