Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
Neelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act…
Suchi Agarwal Vs. ACIT, Ghaziabad
This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025 against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 pertaining to As…
Meghna Banga Vs. DCIT, Central Circle-7
A search and seizure operation under section 132 of the Income Tax Act, 1961 was conducted in the Jindal Bullion Ltd (JBL) Group on 05.01.2017. Digital data maintained in a software called Hazir Johri was seized at the residential cum busin…
Income Tax Officer, New Delhi vs. Uday Kumar
The assessee, Uday Kumar, is an individual and non-filer of return of income. The department alleges that the assessee received Rs.59,18,00,000/- from 636 investors of M/s Aurochem Buildprop Private Limited (ABPL) and neither gave property …
Amit Anand vs. ITO, WARD 36(1)
The assessee, Amit Anand, filed his return of income declaring income of Rs. 2,04,090/- for AY 2016-17. The case was selected for verification under the category High Risk CRIU/VRU Transactions. The department found that the assessee had ta…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
Shri Vinod Kumar Bhatia M/s Prerit Steel Traders vs Assistant Commissioner of Income Tax, Circle-25, Jhandewalan Extension, New Delhi-110055
The appeal arises from the order of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, confirming the action of the Assessing Officer in making an addition of unexplained jewellery found during the course of search under sectio…
Mayank Jain Vs Income-tax Officer, Ward-1(4), Meerut
The assessee, Mayank Jain, filed his return on 16.07.2017 declaring income of Rs. 3,85,730/- after claiming deduction under Chapter VIA of the Income Tax Act, 1961. The case was selected for limited scrutiny under CASS to examine the cash d…
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…
Seeta Ram Singh vs ITO
This appeal is filed by the assessee, Seeta Ram Singh, against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 12/02/2024 for the Assessment Year 2011-12. The assessee raised several grounds of appeal, including the erroneous addition o…
ITA No.2742/Del/2024
The factual background of this appeal is that a search under section 132 of the Income Tax Act, 1961 was conducted in the case of Rakesh Jain Group on 02.11.2017, which also covered the case of Shri Prahlad Kumar Aggarwal. During the search…
Vikas Chugh Vs ACIT (OSD), Karnal
The assessee, Vikas Chugh, filed a return of income declaring income of Rs.2,69,210/-. His case was selected for scrutiny, and mandatory notices were issued. The case was examined regarding the source of a deposit of Rs.52.26 lakhs in his I…
SANDEEP DUGGAL VS. ASSESSMENT UNIT
The assessee’s case was selected for scrutiny for cash deposits during the demonetization period. The assessee is engaged in the service sector of Real Estates Agency. The notice u/s. 148 dated 17.7.2022 was issued and duly served upon the …
Raghupati Commodities Private Limited Vs. Income Tax Officer, Ward-20(3)
The appellant, Raghupati Commodities Private Limited, filed its Income Tax Return for the Assessment Year 2013-14 declaring income of Rs.50/-. The case was reopened under section 148 of the Income Tax Act, 1961. The Assessing Officer comple…