Browse Tax Judgements
Showing 1–20 of 38 judgements · Browse by section & bench
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M/s SMV Agencies Pvt. Ltd. vs Assessment Unit, Income Tax Department
The assessee filed an early hearing petition dated 12.02.2026 requesting urgent listing and disposal of the appeal. Both parties consented for regular hearing. The assessee raised grounds of appeal against the ex-parte order of the Ld. AO a…
ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Jay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi
The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned cou…
Gopal vs Income Tax Officer
This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Case called tw…
Pankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Art Karat International Limited vs. DCIT
The appellant filed an appeal against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2024 arising out of the assessment order passed u/s 144 of the Income Tax Act, 1961 for A…
Rohit Manchanda Vs. ITO
The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…
Braham Prakash vs Income Tax Officer
This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of …
Institute of Orient Philosophy vs. The Deputy Commissioner Of Income Tax
The assessee, Institute of Orient Philosophy, is a non-filer. The case was selected for assessment under section 147 of the Income-tax Act, 1961, due to a sale transaction of immovable property worth Rs.2,80,00,000/- (Govt. Value) sold at a…
Raman Garg vs. ITO, Ward-1
The appeal is preferred by the assessee against the order dated 03.10.2024 of the National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 19…
Rakesh Sharma vs Income Tax Officer
The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost is…
Murti Devi v. Income Tax Officer
The assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order dated 12.11.2025. The case was called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The lower appellate authorit…
Bhawana Sharma vs Income Tax Officer
This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…
Dilbagh Singh Dagar vs CIT(A)/NFAC, Delhi
The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo…
Yoginder Kumar vs. Income Tax Officer
The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a…
Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001
The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was ca…
Smt. Raj Kumari vs Income Tax Officer, Ward-2(2)(2), Ghaziabad
The assessee, Smt. Raj Kumari, made cash deposits totaling Rs. 11,79,000/- in different banks during the demonetization period from 09.11.2016 to 30.12.2016. No return was filed voluntarily under Section 139(1) of the Income Tax Act, 1961. …
JIT PAL SINGH Vs. Ward2(2), Gurgaon.
The appellant, JIT PAL SINGH, deposited cash amounting to Rs. 20,00,000/- into his bank account during the Financial Year 2011-12, instead of the alleged amount of Rs. 31,00,000/-. The appellant did not file a return of income for the relev…
Perfect Radiators & Oil Coolers Pvt. Ltd. Vs ACIT
This appeal by Perfect Radiators & Oil Coolers Pvt. Ltd. for Assessment Year 2019-20 arises against the order of CIT (A)-23, New Delhi. The assessee claims that due to communication gaps at various levels, they could not appear to plead and…