Browse Tax Judgements
Showing 1–20 of 30 judgements · Browse by section & bench
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DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.
The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was …
Income Tax Officer, Rohtak vs Vijender Goyal
The Revenue has appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, New Delhi, dated 02.08.2024, which deleted additions made by the Assessing Officer in the assessment order dated 26.12.2…
Compass India Holidays Pvt. Ltd. Vs Income Tax Officer
During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.…
Deputy Commissioner of Income Tax Vs. ICMC Projects P. Ltd.
The Revenue appealed against the order of the Commissioner of Income-tax (Appeals)-29, New Delhi, dated 27.08.2025, for the Assessment Year 2019-20. The Department submitted that the assessee's assessment was reopened following information …
Anju Kesarwani Vs. Deputy Commissioner of Income Tax
The assessee sold 4,000 shares of PMC Fincorp Ltd. and declared Short Term Capital Gain (STCG) of Rs. 8,59,559/-. The STCG was duly disclosed in the return of income. The return was processed under section 143(1) of the Act accepting the re…
Devon Metals P. Ltd. Vs. Income Tax Officer, Ward 7(1)
The assessee, Devon Metals P. Ltd., filed an appeal against the order of Commissioner of Income Tax (Appeals)-24, New Delhi dated 29.11.2024 for AY 2017-18. The assessee did not wish to press the Application dated 25.08.2025 seeking admissi…
Income Tax Officer vs Kulbir Singh Arora
The assessee, Kulbir Singh Arora, proprietor of M/s R K Jewellery, filed his return of income for AY 2017-18 declaring a total income of Rs. 18,10,030/-. The case was selected for scrutiny, and the AO noted an unpaid liability of Rs. 2,81,9…
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…
Archana Gupta Vs. Income Tax Officer
The assessee filed its return of income on 30.10.2017 declaring income of Rs.2,84,390/-. The case was selected for detailed scrutiny due to quantitative details of principal items of goods traded or raw material as well as finished goods no…
Income Tax Officer, Room No.238B, 2nd Floor, C.R. Building, I.P. Estate, Delhi-110002 Vs. Sukam Jewellers Pvt Ltd.
The appellant company filed its return of income for the assessment year under reference declaring total income of Rs.15,13,486/-. Subsequently, the case was selected for scrutiny under CASS and statutory notice under section 143(2) of the …
Income Tax Officer, Sector-12, Bay No.25-28, Urban Estate, Karnal, Haryana-132001 Vs. SHIV SHANKAR RICE MILLS, GOGRIPUR ROAD KARNAL, KARNAL, Haryana-132001
The assessee, a partnership firm, filed its return of income for Assessment Year 2013-14. The case was reopened and reassessed under section 147/144B of the Income Tax Act, 1961. The Assessing Officer made certain additions which were delet…
DCIT, Central Circle-19, New Delhi vs. Chawla Jewellers
The assessee, Chawla Jewellers, is engaged in the business of sale and purchase of gold and diamond jewellery. The Assessing Officer made an addition of Rs.15,35,00,000/- u/s. 68 of the Income Tax Act, 1961, on the basis of cash deposits du…
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, …
Sh. Inder Chand Bajaj Vs. DCIT
The original return in this case was filed on 28.03.2016 declaring income of Rs.3,24,930/- which was processed u/s 143(1) of the Income Tax Act, 1961. A search and seizure operation was carried out at the various premises of Bajaj Group and…
Jagdish Lal, Prop. M/s Jagdish Cycle Store, Charkhi Dadri, Bhiwani-127306 Vs Income-tax Officer, Charkhi Dadri
The assessee, Jagdish Lal, filed his return on 8.9.2015 under Section 139(1) of the Income Tax Act, 1961, declaring total income at Rs. 8,19,360/-. It was later found that the assessee had taken accommodation entries of Rs. 11,60,000/- from…
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The assessee, Harjeet Singh Sahni, is an individual deriving income from various sources including business, profession, salary, house property, and other sources. The original return was filed on 09.03.2010 declaring an income of Rs.1,36,9…
Kehar Singh vs. DCIT
Search and seizure operations were conducted at the premise of Shri Kehar Singh on 04-03-2020. Notice u/s 153A of the Income Tax Act, 1961 was issued on 08.06.2021. Thereafter, notices u/s 142(1) of the Act were issued on 07-07-2021 & 09-08…
JCIT, Circle 21 (1) vs. Rajasthan Explosives Chemicals Ltd.
The case involves multiple appeals filed by the Revenue against the orders of the Commissioner of Income Tax (Appeals) for various assessment years. The Revenue contested several decisions made by the Commissioner of Income Tax (Appeals) re…
Neelam Dhyani vs. Income Tax Officer, Ward-54(1)
This appeal by the assessee, Neelam Dhyani, is directed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 23.06.2023, for assessment year 2017-18. The assessee runs a mobile phone r…
Sonal Jain Vs. Commissioner of Income Tax (Appeals)
The assessee, Sonal Jain, was employed in the UK and was a non-resident during the relevant period. Assessment proceedings under section 147 of the Income Tax Act, 1961 were initiated after receiving information that the assessee had purcha…