Browse Tax Judgements
Showing 1–20 of 42 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Shri Vivek Trivedi v/s. Assistant Commissioner of Income Tax, Circle – 42(3)(1)
The Revenue had information that the assessee, Shri Vivek Trivedi, did not file the return for the year despite having financial transactions worth Rs 61,41,515/- which pertained to salary income and interest income. Since no compliance was…
M/s. Synergy Art Foundation Ltd. vs. DCIT
The assessee, M/s. Synergy Art Foundation Ltd., is a resident corporate entity engaged in the business of selling artworks and paintings. For the assessment year 2012-13, the assessee filed its return on 30.09.2012, declaring a loss of Rs.3…
Swami Vivekanand College vs. Income Tax Officer, Ward-4(4)
For the assessment year 2015-16, the assessee, Swami Vivekanand College, did not file any return of income under section 139(1) of the Act. Based on information from the INSIGHT portal, the Assessing Officer (A.O.) found that the assessee h…
Surajpal Singh Rathod vs. DCIT
The assessee, Surajpal Singh Rathod, is a resident individual who derives income from salary and other sources. During a search and seizure operation conducted on RD Telinet Pvt. Ltd., a company where the assessee is a Director, a courier c…
Sudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Siemens Limited vs. Asst. DIT
The assessee, Siemens Limited, a resident corporate entity, filed a return of income for the assessment year 2020-21. The Centralized Processing Centre (CPC) made an upward adjustment of Rs. 6,62,28,591/- on account of reversal of interest …
Shila Ashok Shah Foundation Vs. CIT (Exemptions)
The Shila Ashok Shah Foundation, an assessee, filed an appeal against the order dated 29/11/2024 passed by the Learned Commissioner of Income Tax (Exemption), Mumbai, rejecting its application for registration under Section 12AB of the Inco…
Saroj Bhonsle Naik vs. ITO
The assessee, Saroj Bhonsle Naik, did not file any return of income for the assessment year 2014-15. The Assessing Officer (A.O.) reopened the assessment based on substantial financial transactions undertaken by the assessee. The A.O. made …
Sankhala Exports Pvt Ltd Vs ACIT, CC – 1(3)
The present appeal has been filed by Sankhala Exports Pvt Ltd challenging the order dated 30.06.2025 passed under section 250 of the Income Tax Act, 1961 by the National Faceless Appeal Centre (NFAC) / CIT(A) for the assessment year 2015-16…
Salma Sadiq Kantharia vs. ITO-Ward 41(1)(4)
This is an appeal by the assessee, Salma Sadiq Kantharia, against the order dated 27.05.2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2021-22. There was a delay of 471 days in filing the appeal. T…
Nitin Ramchandra Kalambe Vs. ITO, Ward-2(2)
The assessee, Nitin Ramchandra Kalambe, filed his return of income showing total income at Rs. 8,85,460/-. His case was selected for scrutiny under section 147 of the Income Tax Act, 1961, following a search and seizure operation involving …
Shreya Creations P. Ltd. Vs. CIT(A)-50, Mumbai
The assessee, Shreya Creations P. Ltd., is a resident corporate entity involved in the entertainment industry. For the assessment year 2011-12, the assessee filed its return of income on 28.12.2011, declaring NIL income under normal provisi…
M/s. Ashapura Developers Vs. ACIT Circle-1, Thane
The assessee, M/s. Ashapura Developers, a partnership firm engaged in the business of builder and developer, filed its return of income for the assessment year 2014-15 declaring a total income of Rs. 21,67,520/-. The case was selected for s…
Mr. Akil Abbas Rassai Vs. DCIT Circle-22(1)
The present appeal has been preferred by the assessee against the order dated 16.10.2025 passed by the National Faceless Appeal Centre, Delhi, whereby the penalty of Rs.16,05,922/- levied under section 270A of the Income-tax Act, 1961, for …
Milan Theatres P. Ltd. vs. DCIT Circle 12(3)(2)
The assessee, Milan Theatres P. Ltd., is engaged in real estate development and constructed a shopping complex known as 'Milan Mall'. Originally comprising 24 units, the mall was restructured into 179 units plus one theatre. The assessee co…
Maersk Tankers India Private Limited Vs. ACIT Circle
The assessee, Maersk Tankers India Private Limited, is a resident company and part of the Maersk Tankers Group, operating in the product tanker industry. For A.Y. 2022–23, the assessee filed its return of income declaring total income of Rs…
Ladderup Finance Limited vs. Circle 14(1)(1), Mumbai
The assessee, Ladderup Finance Limited, is a company engaged in investment and finance and financial and management consultancy. It filed its return of income for the year 2015-16 declaring a total income of Rs. 73,59,060/-. The case was se…
Kshitij Interiors Pvt. Ltd. Vs. DCIT- Circle
The assessee, Kshitij Interiors Pvt. Ltd., is a company engaged in interior decoration works. For the Assessment Year 2017-18, the assessee filed its original return of income declaring total income of Rs. 1,61,91,500/-. A survey action und…
Jewelex India Private Limited v/s Deputy Commissioner of Income Tax
The assessee, Jewelex India Private Limited, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre, Delhi, pertaining to the assessment order passed under section 143(3) of the …
Jamnadas Virji Shares & Stock Brokers Private Ltd vs. Deputy Commissioner of Income Tax
The assessee, Jamnadas Virji Shares & Stock Brokers Private Ltd, is a company engaged in stock broking. It filed its returns of income for the assessment years 2014-15, 2015-16, 2016-17, and 2017-18. The assessments were reopened based on i…