Browse Tax Judgements
Showing 1–14 of 14 judgements · Browse by section & bench
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Assistant Commissioner of Income Tax, CC-30, Room No.320, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi-110055 Vs E-Homes Infrastructure Private Limited, DASNA Annexe I ECE House, 28A, Connaught Place, S.O. Central Delhi, New Delhi-110001
The Revenue has raised several grounds of appeal against the order of the learned Commissioner of Income Tax (Appeals)-30, New Delhi, which allowed the assessee's appeal and deleted certain additions made by the Assessing Officer. The asses…
Shayam Gupta vs. DCIT
The appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2018-19 to 2021-22. The assessee challenged the initiation of proceedings under Section 15…
Rajeev Aggarwal vs. Deputy Commissioner of Income Tax, Central Circle-1
A search & seizure operation u/s 132 of the I.T. Act, 1961 was conducted on 30.07.2018 at the residential as well as office premises of Piyush Group of Cases including the assessee by virtue of the authorization of the Pr. Director of Incom…
Charu Shekhar Gupta vs. ACIT, Central Circle-3, New Delhi
The instant batch of seven cases involves the single assessee, namely, Sh. Charu Shekhar Gupta. The cases involve various assessment years and proceedings under different sections of the Income Tax Act. The assessee's appeals challenge the …
Pranjil Batra vs Deputy Commissioner of Income Tax, Central Circle-03
The instant batch of fifty-two cases involves twenty assessees/tax-payers. The cases arise from the learned departmental authorities’ section 132 search action dated 17.08.2020 in M/s Pranjil Batra group leading to initiation of section 153…
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 …
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…
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res…
M/s. Sauda Securities Pvt. Ltd Vs. DCIT
A search and seizure operation was conducted under section 132 of the Income-tax Act, 1961 at the residential and business premises of M/s. SRS Group on 09.05.2012. The case of the assessee was centralized vide order under section 127 of th…
Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.
The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin…
ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and…
ITA Nos. 5727-5730 & CO 239-242/Del/2025
The captioned appeals preferred by the Revenue and the respective cross-objections preferred by the assessee are directed against separate orders passed by the Ld. CIT(Appeals)-30, New Delhi under Section 153A r.w.s. 143 of the Income Tax A…
Alok Agarwal & Sons HUF vs. DCIT, Central Circle 28
The assessee, Alok Agarwal & Sons HUF, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi, dated 09.08.2025 for the Assessment Year 2014-15. During the hearing, the assessee's advocate submit…
Shashi Kant Chaurasia Vs. DCIT
The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon…