Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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ACIT, CC-25 vs. Neena Jain
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.03.2025 of the Ld. CIT(A)-29, New Delhi. The impugned assessment order dated 23.04.2021 u/s 153A r.w.s 143(3) of the Income Tax Act, 19…
Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio…
ACIT, Central Circle-4, New Delhi vs M/s Jagatjit Industries Ltd.
The Revenue's three appeals along with assessee's cross objections in former twin cases ITA Nos. 83 to 85/Del/2018 and CO Nos. 97 & 98/Del/2018, for assessment years 2011-12 to 2013-14, arise against the CIT(A)-23, New Delhi’s common order …
Sarvo Technologies Ltd vs. DCIT
The appeal is filed by Sarvo Technologies Ltd against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 24.01.2025 for the A.Y. 2019-20. The assessee raised several grounds of appeal against the assessment order passed u/…
M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05
The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing. …
Rita Khanna Vs DCIT (Central)
This case involves two appeals, ITA No. 928/Del/2024 filed by Rita Khanna and ITA No. 976/Del/2024 filed by the Revenue, both for Assessment Year 2019-20. The appeals arise against the order of the CIT(A), Lucknow-3 dated 22.12.2023. Rita K…
Sh. Inder Chand Bajaj Vs. DCIT
The original return in this case was filed on 28.03.2016 declaring income of Rs.3,24,930/- which was processed u/s 143(1) of the Income Tax Act, 1961. A search and seizure operation was carried out at the various premises of Bajaj Group and…
DCIT, Central Circle-30, New Delhi-110055 Vs Rupinder Kaur
The Revenue’s appeal for Assessment Year 2012-13 arises against the CIT(A)-27, New Delhi’s order dated 24.02.2020, in proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The departmental authorities conducte…
Om Prakash Saini (AY: 2009-10)
The appeal was filed by Om Prakash Saini against the order passed by the Ld. CIT(A)-3, Gurugram, dated 22.03.2023, arising out of the Assessment Order passed by the DC/ACIT, Central Circle-2, Gurugram dated 30.09.2021 under Section 153A r.w…
M/s Confident Distributors Pvt Ltd Vs DCIT
The assessee company, M/s Confident Distributors Pvt Ltd, filed its return of income for A.Y. 2013-14 declaring income at Rs 7,880/-. Subsequently, search and seizure operations were conducted on 29-12-2015 at the residential and office pre…
ACIT VS. Uniflex Ltd.
The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals) -29 [‘Ld. CIT (A)’ for short] - New Delhi dated 17/03/2017 for the Assessment Year 2007-08. None appeared for the Assesse…
Sudhir Kumar vs. DCIT, Central Circle 31
These appeals are filed by the assessee, Sudhir Kumar, against the orders of the Commissioner of Income-tax (Appeals)-30, New Delhi, dated 22.03.2025 for Assessment Years 2020-21 and 2021-22. The appeals are heard together due to common iss…
SRS IT SOLUTIONS P. LTD. Vs. DCIT, Central Circle-II, Faridabad
The case involves SRS IT SOLUTIONS P. LTD., which was subjected to search and seizure operations on 09.05.2012 by the Director of Income Tax (Investigation), Delhi. The assessee received share capital during the period relevant to assessmen…
Deputy Commissioner of Income Tax, Central Circle-20, New Delhi Vs. Alsorg Interiors India Private Limited
The assessee, Alsorg Interiors India Private Limited, filed its return of income for assessment year 2012-13 declaring a total income of Rs.1,72,82,775/-. A search and seizure operation under Section 132 of the Income Tax Act was conducted …
Neha Gupta Vs Assistant Commissioner of Income Tax
These two appeals have been preferred by the assessee against the common order dated 28.04.2025 of the Commissioner of Income Tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 and 2015-16, arising out of respective Assessm…
Ankit Jain vs ACIT
The survey under section 133A of the Income Tax Act was conducted on the business premises of the assessee on 07.11.2019, which was subsequently converted into a search action under section 132 of the Act on 08.11.2019. The assessee had fur…
ITO, Ward 18 (3) vs. Nitin Johari
The assessee, Nitin Johari, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-23, New Delhi, dated 19.03.2021, for Assessment Year 2011-12. The appeal raised grounds concerning the deletion of additions m…
Colourful Estates Pvt. Ltd. vs DCIT
The assessee, Colourful Estates Pvt. Ltd., is engaged in the development of real estate projects. A search and seizure action under section 132 of the Income Tax Act was conducted at the residential and business premises of Antriksh Group, …
DCIT, CC-30, New Delhi vs. Chattar Singh
The assessee, Chattar Singh, is engaged in the business of contracting and construction. The case involves scrutiny assessments for the years 2012-13 and 2013-14, where the Assessing Officer made substantial additions to the assessee's inco…