Browse Tax Judgements
Showing 101–120 of 139 judgements · Browse by section & bench
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Bharat Nathalal Zaveri Vs. ITO Ward 4 (3)(2)
This appeal has been preferred by the Assessee, Bharat Nathalal Zaveri, against the order dated 29.02.2024 passed by the National Faceless Appeal Center (NFAC)/ Ld. Commissioner of Income Tax (Appeals) for the Assessment Year 1995-96. The A…
Balkrishna Pandurang Patil vs. Ward No. 10 (3) (1)
The case involves an appeal by Balkrishna Pandurang Patil against the order passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961 for the Assessment Year …
Balkan Chemicals Private Limited Vs ITO – 1(1), Kalyan
The assessee, Balkan Chemicals Private Limited, filed an appeal against the order of the ld. CIT(A)/NFAC dated 17.04.2024 for Assessment Year 2013-14. The initial appeal was filed in physical form on 24.04.2016 and was dismissed with direct…
Balaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The a…
Babulal Mulchand Varma Vs. Asst. CIT Central Circle-4(3)
The assessee filed his original return of income for the assessment year 2009-10 on 31.07.2009, declaring a total income of Rs. 74,50,560/-. Subsequently, a search and seizure operation under section 132 of the Income-tax Act, 1961 was cond…
Aunali Akbarali Rupani v/s. Dy. Commissioner of Income Tax, Circle – 4(1)(1), Range 441, Aayakar Bhavan, Mumbai
The assessee, Aunali Akbarali Rupani, had not filed the return of income for Assessment Year 2012-13. During the assessment, it was found that the assessee had made significant transactions including paying Rs.23,80,266/- against credit car…
Astoria Agro and Allied Industries Pvt. Ltd. Vs. DCIT-Central Circle 4(3) Mumbai
The facts of the case revolve around a search and seizure action conducted under section 132 of the Income-tax Act at the premises of M/s Renukamata Multi State Cooperative Urban Credit Society Ltd. and its key persons on 26.05.2017. The As…
Assistant Commissioner-15(3)(2), Mumbai vs Supreme Lake View Bungalows Private Limited
The assessee, Supreme Lake View Bungalows Private Limited, filed its return declaring a total loss of Rs.15,78,559/- for the assessment year 2022-23. During scrutiny, the Assessing Officer (AO) found that the assessee had taken short-term l…
Assistant Commissioner of Income Tax vs Shoppers Stop Limited
The respondent, Shoppers Stop Limited, filed an e-Return of Income for the Assessment Year 2011-2012 on 28/09/2011 and a revised return on 26/03/2013 declaring income of INR 83,10,09,730/- after claiming certain deductions. The case was tak…
Assistant Commissioner of Income Tax vs Rajen Kirtilal Shah
The case involves an appeal by the Revenue against the order of the National Faceless Appeal Centre (NFAC), Delhi, which had allowed the appeal of Rajen Kirtilal Shah against an assessment order. The Assessing Officer had made an addition o…
Arvind Khetaram Purohit vs DCIT Central Circle
For the assessment years 2017-18 and 2018-19, Arvind Khetaram Purohit filed his original return of income. During a search and seizure action under section 132 of the Income-tax Act, 1961, conducted on M/s Rubberwala Housing and Infrastruct…
Arunkumar Jayantilal Muchhla vs DCIT
The present appeals have been filed by the assessee, Arunkumar Jayantilal Muchhla, challenging the different impugned orders dated 13.06.2025 passed under section 250 of the Income Tax Act, 1961, by the National Faceless Appeal Centre (NFAC…
Apurva Mukesh Thakkar Vs. ITO Ward 41(2)(1) Mumbai
The assessee, Apurva Mukesh Thakkar, is an individual who was carrying on business as a proprietor of M/s Bhavana Televentures during the relevant previous year. He did not file a return of income under section 139(1) of the Income-tax Act,…
Apurva Ashwin Desai Vs. Addl./JCIT(A)-2, Chennai
The present appeal has been filed by the assessee against the order dated 27.06.2025 passed by the learned Addl./JCIT(A)-2, Chennai, arising out of rectification proceedings under section 154 of the Income-tax Act, 1961, for the assessment …
Apar Lubricant Ltd. vs. DCIT 14(1)(1), Mumbai
The assessee, Apar Lubricant Ltd., is engaged in the business of marketing lubricants and allied products. For the relevant year, it had debited an amount of Rs. 1,41,01,455/- under the head 'Advertising, publicity and sales promotion expen…
Anybody Can Help Foundation Vs. ITO Exemp. 1(1)
The assessee trust, Anybody Can Help Foundation, filed an application in Form No. 10AB on 01.03.2025 under clause (iii) of the first proviso to section 80G(5) seeking regular approval under section 80G of the Income-tax Act, 1961. The asses…
Anshul Speciality Molecules Private Limited Vs. DCIT Circle 1(1)(1), Mumbai
The assessee, Anshul Speciality Molecules Private Limited, is a company engaged in specialty chemicals. For the assessment year 2020-21, the assessee filed its return of income declaring a total income of Rs. 19,60,49,330/-. The return was …
Amrut Public Charitable Trust vs. ITO Exemption
The assessee, Amrut Public Charitable Trust, is a charitable trust registered under the Bombay Public Trust Act, 1950, and is engaged in religious and charitable activities. The trust was granted registration under section 12A of the Income…
Amit Narayan Karkera Vs. Income Tax Officer
The assessee, Amit Narayan Karkera, is a non-resident living in the USA since 2006. He invested in a residential flat in Wadala, for which he took a loan from HDFC Ltd. The loan was approved on 06/01/2017 and disbursed in 5 installments agg…
Advanced Computers and Mobiles India Private Limited Vs DCIT, Circle – 1(1)(1), Mumbai
The assessee company filed its return of income for Assessment Year (AY) 2018-19 on 30.09.2019 declaring total income of Rs. 19.59 crores. The case of assessee was reopened under section 147. Notice under section 148 dated 31.03.2022 was se…