Browse Tax Judgements
Showing 1–20 of 25 judgements · Browse by section & bench
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The Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward 1, Hisar
These four appeals by the Assessee are arising out of the respective orders of the Ld. Ld. CIT(A)/NFAC, Delhi confirming the levy of penalty made by the AO u/s. 271(1)(c) amounting to Rs. 2,09,30,773/-; levy of penalty made u/s. 271F amount…
The Hisar Leading Bank Co-op Non-Agri Thrift & Credit Society vs ITO, Ward 1, Hisar
These three appeals by the Assessee are arising out of the respective orders of the Ld. Ld. CIT(A)/NFAC, Delhi confirming the levy of penalty made by the AO u/s. 271(1)(b) amounting to Rs. 20,000/-; levy of penalty made u/s. 271(1)(c) amoun…
GITA EDUCATIONAL TRUST vs. AO WARD EXEMPTION (2)
The assessee, GITA EDUCATIONAL TRUST, is an educational trust registered under section 12A of the Income Tax Act. The income of the assessee is from running an educational institution and is exempt under section 11 of the Income Tax Act. Th…
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…
Vakil Housing Development Corporation Pvt. Ltd. Vs Income Tax Officer, Ward-26(1), New Delhi
This appeal pertains to the Assessment Year 2018-19, filed against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 21.08.2023. The case was called twice, but no one appeared on behalf of the assessee, leading to ex-p…
Avtar Instalments Pvt. Ltd. Vs DCIT
The appellant, Avtar Instalments Pvt. Ltd., is a Non-Banking Financial Company (NBFC) that entered into an unsecured loan transaction amounting to Rs. 40,00,000/- with M/s Sustainable Agro Commercial Finance Ltd. (SAFL) on 14.04.2017. The t…
Viccky Bhalla Vs Income Tax Officer
The case pertains to the appeal filed by Viccky Bhalla for Assessment Year 2012-13 against the order of the C IT(A)/NFAC, Delhi dated 24.07.2024. The appeal arises under sections 143(3) read with section 147 of the Income Tax Act, 1961. The…
Yogesh Didwania Vs ACIT, Circle-2(1), Faridabad
The appellant, Yogesh Didwania, a medical professional, filed appeals ITA Nos. 3279 & 3280/Del/2024 for Assessment Years 2012-13 & 2013-14 against the orders of CIT(A)/NFAC, Delhi. The lower authorities had treated the assessee’s cash depos…
ITA No. 3354/Del/2016 : Asstt. Year : 2004-05
This Revenue’s appeal for Assessment Year 2004-05 arises against the CIT(A)-3, Noida’s order in case No. 307/2014-15 dated 18.03.2016, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. This is the second round of proceedings before…
ITA Nos.457/Del/2024 & Others
The captioned appeals arise from the orders of the Commissioner of Income Tax (Appeals)-30, New Delhi passed under s. 250 of the Income Tax Act, 1961, emanating from respective assessment orders passed by the Assessing Officer. The appeals …
Yamuna Builders Pvt. Ltd. Vs Income Tax Officer
This appeal by Yamuna Builders Pvt. Ltd. for Assessment Year 2013-14 arises against the order of the C IT(A)/NFAC, Delhi dated 22.10.2024, in proceedings under section 147 of the Income Tax Act, 1961. The delay of 56 days in filing the appe…
Uttar Pradesh Mitra Mandal Trust Vs CIT(Exemption)
The Uttar Pradesh Mitra Mandal Trust appealed against the order of the CIT(Exemption), Delhi, which refused section 12AA registration to the assessee. The CIT(Exemption) observed that the assessee had failed to file all the requisite inform…
Universal Confederation of Sree Narayana Guru Organizations Vs CIT(Exemptions)
The case involves an appeal by the Universal Confederation of Sree Narayana Guru Organizations against the order of the CIT(Exemptions) declining their claim for section 80G registration as a charitable trust. The CIT(Exemptions) had declin…
Trutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi
This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for …
Smt. Brijesh Vs Income Tax Officer, Ward-29(1), New Delhi
This appeal pertains to the Assessment Year 2016-17, against the order of the C IT(A)/NFAC, Delhi. The assessee, Smt. Brijesh, could not appear to plead and prove all relevant facts in the lower appellate proceedings due to communication ga…
M/s Naveen Timber Pvt. Ltd. Vs DCIT
This appeal by M/s Naveen Timber Pvt. Ltd. for Assessment Year 2016-17 is against the order of CIT(A)/NFAC, Delhi dated 11.06.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The case was called twice, but no one appea…
Narender Nath Vs DCIT
The case involves an appeal by Narender Nath against the order of CIT(A)-23, Delhi, which upheld the assessment under section 153C read with section 143(3) of the Income Tax Act, 1961. The Assessing Officer had conducted a search on 23.03.2…
M/s Mahabhadra Constructions Ltd. Vs DCIT
The assessee, M/s Mahabhadra Constructions Ltd., appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Assessment Centre, Delhi, dated 21.08.2023, which upheld the disallowance of Rs. 2,21,36,173 under sec…
M/s LNG Amaethon LLP Vs CIT(A)/NFAC/ITO
This appeal arises from the proceedings under section 147 read with section 144 of the Income Tax Act, 1961. The main issue pertains to the validity of section 148 proceedings initiated by the Assessing Officer beyond the prescribed period …
Late Sh. Maha Singh Th. Legal Heir Bijender Singh Vs Income Tax Officer
The appellant, Bijender Singh, claims to be the legal representative of the deceased assessee, Sh. Maha Singh, who expired on 21.02.2019. The appeal pertains to Assessment Year 2017-18 and arises against the order of the C IT(A)/NFAC, Delhi…