Browse Tax Judgements
Showing 1–17 of 17 judgements · Browse by section & bench
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Modern Frozenfood Private Limited vs. DCIT, Circle 2(2)(1)
This assessee’s appeal for Assessment Year 2015-16 arises against the order of Ld. National Faceless Appeal Centre (NFAC), Delhi dated 08.08.2025 (hereinafter referred as the ‘First Appellate Authority’) DIN and Order No. ITBA/NFAC/S/250/20…
Anil Aggarwal vs. Assistant Commissioner of Income Tax
This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-23, [in short, the “CIT(A)”], Delhi’s appeal Nos. 53 & 54/2019-20, dated 27.09.2019 involving proceedings under section 147/148 of t…
DCIT Delhi vs Aster Tradelinks Pvt. Ltd.
The assessee, Aster Tradelinks Pvt. Ltd., was levied a penalty of Rs. 71,51,527/- under section 271(1)(c) of the Income-tax Act, 1961 by the Assessing Officer (AO) for taking accommodation entries from non-genuine entities during the year. …
DCIT, Hisar vs. Tayal Sons Pvt. Ltd.
This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078489517(1), dated…
M/s. Kanha Softech Pvt. Ltd. Vs. ACIT, Central Circle-I, Noida
The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-3, Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section 147 r.w.s. 14…
Balesh Jain & Sons HUF vs. Income -Tax Officer Ward 55
The case of the assessee was re-opened for A.Y. 2014-15 u/s 147 of the Act and notice u/s 148 of the Act was issued dated 29-06-2022. In the response of the notice the assessee filed the return of income declaring total income at Rs.10,80,4…
Dhansamridhi Finance Pvt. Ltd. vs. Asst. CIT
The appeal is filed by Dhansamridhi Finance Pvt. Ltd. against the order of NFAC, Delhi dated 20.02.2025 for the Assessment Year 2011-12. The assessee raised several grounds of appeal including the erroneous addition of Rs. 22,37,61,000/- un…
M/s BEC Finance Pvt. Ltd. vs. Income Tax Officer, Ward 4(3), New Delhi
The statutory notice under section 143(2) along with section 142(1) of the Income-tax Act was issued to the assessee/appellant. In response, the assessee furnished relevant details which were examined by the Learned Assessing Officer (AO). …
Pinki Jatwani Vs. Income Tax Officer, Ward-2(1), Faridabad
The assessee, Pinki Jatwani, a proprietorship earning income from business, had been regularly filing her return of income along with audited business statements. For the assessment year 2015-16, the Income Tax Officer sought to reopen the …
Sh. Sudish Kumar Vs. Commissioner of Income Tax (Appeals), Income Tax Department, Delhi
The case involves twin appeals ITA Nos.1028/Del/2025 and 1103/Del/2025 for the assessment year 2016-17, filed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi dated 30.01.202…
KTM Impex Private Limited vs. ITO, Ward 1
The case involves KTM Impex Private Limited, whose assessment for the year 2019-20 was reopened by the Assessing Officer (AO) based on information from a search operation conducted in the case of Galaxy Group. The AO issued a notice under s…
Smt. Lalita Agarwal Vs. The Income tax Officer
This case involves six appeals, four by the assessee Smt. Lalita Agarwal and two by the Revenue, against the order of the NFAC, Delhi dated 15.10.2024 for Assessment Years 2012-13 to 2016-17. The primary issue is the validity of the service…
Dy. C.I.T vs. LT Foods Limited
For Assessment Year (AY) 2014-15, a notice under section 148 of the Income-tax Act, 1961 was issued to the assessee on 03.06.2021. This notice was considered as a show cause notice due to the decision in Union of India Vs. Ashish Agarwal. A…
Atul Agarwal Ltd vs ITO
The assessee, Atul Agarwal Ltd, filed a return of income for the year under consideration showing a gross turnover of Rs 15,76,500/- by declaring income of Rs. 4,72,950/- u/s 44AD of the Income-tax Act, 1961. Based on information received f…
ACIT, Delhi Vs. Cardio Technovention
This Revenue’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals) [in short, the 'CIT(A)'], Delhi’s-31 DIN and order no. ITBA/APL/S/250/2024-25/1072247332(1), dated 16.01.2025 involving proceedings u…
The I.T.O Vs. Shri Allauddin Qureshi
The assessee, Shri Allauddin Qureshi, is an individual resident who started a livestock business involving poultry, fresh meat, fish, mutton, chicken, etc., on 01.01.2017. During the year, he made cash sales of Rs. 1,13,92,330/- and deposit…
Matchless Infrastructure Pvt. Ltd. vs. Income Tax Officer, Ward-16(3), New Delhi
The assessee, Matchless Infrastructure Pvt. Ltd., filed its return of income for the assessment year 2009-10 declaring an income of Rs.1,57,051/-. The Assessing Officer formed reasons to believe that the assessee’s income liable to be asses…