Browse Tax Judgements
Showing 1–20 of 24 judgements · Browse by section & bench
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Satish Batra Vs. ACIT
The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta…
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 …
WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi
The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee…
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…
Manvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Nishant Narang Vs. Income Tax Office, Ward-36(1)
The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings …
Income Tax Officer, Ward-1(1)(3), Meerut, Uttar Pradesh 250001 Vs. Digambar Textiles P. Ltd., Mohalla Khakroban, Sardhana, Meerut, Uttar Pradesh 250342
The appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 26.11.2025, for Assessment Year 2019-20. The Assessing Officer (AO) made an addition of Rs.25,03,…
Sandeep Kapur vs. Commissioner Income Tax (A)
The assessee filed a return of income claiming Rs.64,56,546/- as exempt income from LTCG from transactions on which STT was paid. The Department identified some BSE listed penny stocks as bogus, leading to the re-opening of the case and iss…
Kanti Prasad Finvest Private Limited vs ITO
The facts leading to the case is that the first notice under Section 148 of the Act was issued on 28.06.2021 and as per TOLA the extended limitation period was dated 30.06.2021. Therefore, the surviving period was three days from 28.06.2021…
Sree Narayana Guru Cooperative And Credit Society Limited Vs. ITO Ward 43(6)
The assessee, a thrift and credit society, had its case reopened under Section 147 of the Income Tax Act, 1961, due to unexplained cash deposits of Rs. 1,51,25,143/- and term deposit liabilities of Rs. 3,16,38,935/-. The assessee claimed th…
K&S Fincon Pvt. Ltd. Vs. Income Tax Officer, Ward-14(1), Delhi
The assessee filed the return of income declaring income of Rs.29,820/- on 26-10-2013 for A.Y.2013-14. The return was processed u/s 143(1) of the Act on 13-03-2014. The case was selected for scrutiny u/s 143(3) of the Act and Assessment ord…
Manoj Saboo vs ITO
The AO had received information from the DDIT (Inv) Unit-4, Investigation Wing that certain credits were made in the Bank account of Shri Amit Gupta. On the basis of this information, the assessment was re-opened. The AO issued notices whic…
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…
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 …
ITA No.1393/Del/2018
This appeal is preferred by the assessee, Gold Cause Constructions Pvt. Ltd., against the order dated 14.12.2017 of the Commissioner of Income-tax (Appeals)-4, New Delhi. The appeal arises out of the order dated 27.12.2016 passed under sect…
Income-tax Officer, Ward 39(2), New Delhi Vs Late Shri Kimti Lal Jain, Through L/H Shri Gaurav Jain
This appeal is preferred by the Revenue against the order dated 27.09.2006 of the Commissioner of Income-tax (Appeals)-XXVIII, New Delhi in Appeals No. 14/06-07 arising out of the appeal before it against the order dated 13.03.2006 passed u…
Sandeep Kumar vs. Income Tax Officer, Ward 4(1)
This appeal by the assessee, Sandeep Kumar, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 28.08.2024, for the assessment year 2019-20. The assessee has assailed the …
Shri Vikas Jain vs The Assistant Commissioner of Income Tax
The assessee, Shri Vikas Jain, filed four appeals against the order dated 24.10.2024 of the Commissioner of Income Tax (Appeals) for the Assessment Years 2019-20, 2020-21, 2021-22, and 2022-23. The appeals arose from the scrutiny assessment…
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…