Browse Tax Judgements
Showing 1–20 of 60 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…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
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…
Dharambir v. National Faceless Assessment Centre, Delhi
The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
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…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…
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…
DCIT, Delhi vs. Shivli Agarwal
The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,…
M/s. Bhasin Motors Pvt. Ltd. vs. ACIT
The assessee, M/s. Bhasin Motors Pvt. Ltd., filed twin appeals against the Commissioner of Income Tax (Appeals)-23's order dated 11.01.2019. The appeals pertain to proceedings under section 143(3) and 271(1)(c) of the Income-tax Act, 1961. …
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…
Sh. Vipul Gupta Vs. DCIT, CC-2, Noida
The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…
ACIT, Circle-22(1), New Delhi vs. Sh. Sanjeev Malhotra
The Revenue’s appeal for assessment year 2005-06 arises against the Commissioner of Income Tax (Appeals)-XXIII, New Delhi’s order dated 03.03.2010 passed in case no. 243/07-08, involving proceedings under section 144 of the Income-tax Act, …
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…
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…