Browse Tax Judgements
Showing 1–20 of 34 judgements · Browse by section & bench
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Sh. Sudesh Gahlot vs. DCIT
The assessee, Sh. Sudesh Gahlot, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23, dated 28.06.2025, which dismissed the assessee's appeal against the assessment order passed u/s 153C of the Act, 1…
Assistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.
The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L…
M.S. Stock Investment P. Ltd. vs. Income Tax Officer, Ward-16(1), Delhi
The appeal is directed against the order dated 17.03.2025 of Learned Commissioner of Income Tax (Appeals)/ NFAC, Delhi, wherein the addition on account of Long Term Capital Gain amounting to Rs. 1,47,50,445/- made by the Assessing Officer (…
Shweta Aggarwal vs. Income Tax Officer
The appeal is filed by the Assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018/19/10463609 dated 13.10.2025 passed u/s 250 of the Income Tax Act,…
Smt. Shanti Devi vs. Income Tax Officer
The appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2018-19/10397076 dated 30.09.2025 passed u/s 250 of the Income Tax Act,…
Krishna Strategic Services Private Limited vs. ACIT
This appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. CIT(A), Delhi-5/10216/2019-20 dated 13.08.2025 passed u/s 250 of the Income Tax…
Sh. Atul Kumar Bansal Vs Assistant Commissioner of Income Tax
The assessee, Sh. Atul Kumar Bansal, an entry operator, was searched by the Income Tax Department in 2006. The search led to a consequential search assessment under section 153A r.w.s. 144 of the Income Tax Act, 1961, at an income of Rs.1,9…
Basant Kumar Raut Vs. Assistant Commissioner of Income Tax, Circle 61(1)
The case pertains to the Assessment Year 2016-17. Basant Kumar Raut, an Engineering Consultant, filed his Income Tax Return on 17.10.2016 declaring income of Rs.2,98,79,750/-. The case was picked up for scrutiny, and the assessment was comp…
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
THE APPOLO CRAINES (P) LTD., VS. DCIT, CIRCLE 3(1)
This appeal by the assessee, The Appolo Craines (P) Ltd., arises from the order of the National Faceless Appeal Centre, Delhi (NFAC) in Appeal no. CIT(A), Delhi – 1/10499/2018-19 dated 12.10.2023. The assessment was framed by the DCIT, Circ…
SIDDHART SHANKAR, VS. ITO, WARD 2(2)(4)
This appeal by the assessee, SIDDHART SHANKAR, is emanating from the order of the NFAC, Delhi in appeal No. CIT(A)Ghaziabad/11748/2019-20 dated 6.8.2024. The assessment was framed by the ITO, Ward 2(2)(4), Ghaziabad under sections 144/147 o…
SH. MUKESH SINGLA & SONS (HUF), VS. DCIT, CIRCLE 28(1)
The appeal by the assessee, SH. MUKESH SINGLA & SONS (HUF), emanates from the order of the NFAC, Delhi in Appeal No. NFAC/2013-14/10433404 dated 05.8.2025. The penalty order under section 271(1)(b) of the Income Tax Act, 1961, was passed on…
INCOME TAX OFFICER VS. VISHAP BAJAJ
This appeal by the Revenue emanates from the order of the NFAC, Delhi in Appeal No. CIT(A),Delhi-15/10384/2019-20 dated 13.8.2025. The assessment was framed by the AO under section 144 of the Income Tax Act, 1961 dated 20.12.2019 relating t…
ITO, Delhi vs. Shann Jewellers
During the assessment proceedings for the financial year 2016-17, the Assessing Officer (AO) noticed repayments of unsecured loans and unexplained cash deposits during the demonetization period. The AO required the assessee to explain these…
DELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)
The assessee, a company, filed its income tax return for AY 2021-22 declaring a total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section …
DCIT, VS. RAJAN KUMAR
The assessee, Rajan Kumar, filed his return of income for the assessment year 2013-14 declaring a total income of Rs. 40,48,410/-. The Assessing Officer (AO) noted that the assessee had made bogus purchases amounting to Rs. 6,93,70,500/- fr…
Ashok Mishra vs. ITO, WARD 43(1)
This appeal by the assessee, Ashok Mishra, arises from the order of the Ld. Addl/JCIT(A)-2, Hyderabad in Appeal No. NFAC/2020-21/10204599 dated 28 February 2025. The return of income was processed under section 143(1) of the Income Tax Act,…
Anil Dalal, VS. ITO, Ward 3
This appeal by the assessee, Anil Dalal, emanates from the order of the NFAC, Delhi in appeal No. NFAC/2012-13/10264715 dated 12.2.2025. The assessment was framed by the AO under section 147 read with section 144B of the Income Tax Act, 196…
Amit Yadav vs. Income Tax Officer
This appeal is filed by the assessee, Amit Yadav, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 01.02.2024 under section 250 of the Income Tax Act, 1961 for Assessment…