Browse Tax Judgements
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Ahlcon Parenterals (India) Ltd Vs. ACIT
The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and…
Raidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Arjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Puran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
BHARAT GUPTA vs. ITO, WARD-72(4)
The assessee filed his return of income on 29.3.2012 declaring an income of Rs. 2,17,100/-. AO noted that the information was received from ADIT(Inv), Unit-1(3), Mumbai vide office letter No. ADIT(Inv.)/Unit-1(3)/Diss./DMC EDU/2017-18/5 dat…
AGF Finlease (India) Limited vs Income Tax Officer
The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 23.06.2025 arising out of assessment order dated 06.12.2019 passed under section 143(3) of…
Indian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi
This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues rais…
Ms. Asha Gupta Vs. DCIT
The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi…
RMP Holdings Private Limited vs. Income Tax Officer
The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were…
N V Distilleries Pvt. Ltd. vs DCIT
The assessee filed cross-appeals challenging the validity of assessment orders passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961, based on the approval granted under Section 153D of the Act. The approval was gra…
Shamim Ahmad Vs The I.T.O
The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s…
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…
Krishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
BHUPINDER SINGH VS. NFAC, DELHI
The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assesse…
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…
Hughes Communications India Pvt. Ltd. vs. DCIT, Circle-12(1), Delhi
The appellant, Hughes Communications India Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, for the Assessment Year 2010-11. The assessing officer had completed the assessment under section …
Ozone Pharmaceuticals Limited Vs. DCIT
The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect…
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…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…