Browse Tax Judgements
Showing 1–18 of 18 judgements · Browse by section & bench
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Sumit Kumar vs. ITO, Ward-3(2), Darbhanga
The appeal filed by the assessee pertains to the Assessment Year 2017-18 and is directed against the order passed under Section 250 of the Income Tax Act, 1961 by the Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi…
Kala Devi vs. Assistant Commissioner of Income-tax
The appeal was filed by the assessee, Kala Devi, against the order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeals), NFAC, Delhi dated 20.12.2023. The assessee contended that the order was pas…
Neha Verma Vs. ACIT, Central Circle -1, Patna
The assessee, Neha Verma, is an individual running a business as a sole proprietor of M/s Neha Kil Bhandar. She has furnished her income tax return under the presumptive taxation scheme, i.e., Section 44AD of the Income-tax Act, 1961. For t…
Kanhaiya Kumar vs. Income Tax Officer, Wd-2(5), Biharsharif
The appeal pertains to the Assessment Year 2017-18 and is directed against the order passed by the Commissioner of Income-tax (Appeals), NFAC, Delhi dated 22.11.2021. The appellant, Kanhaiya Kumar, filed the appeal against the ex-parte orde…
Nalanda Engicon Pvt. Ltd. Vs. DCIT, Central Circle-2, Patna
Nalanda Engicon Pvt. Ltd., a private limited company engaged in construction, filed regular income returns under section 139 of the Income Tax Act, 1961. A search and seizure operation was conducted at the company's premises and residential…
Mohammad Sohel Alam vs. Income Tax Officer
The assessee, Mohammad Sohel Alam, filed an appeal against the assessment order dated 12.12.2019. The appeal was instituted on 13.03.2020, but the CIT(Appeals) dismissed it as time-barred by 62 days. The assessee applied for condonation of …
Arjun Kumar Sah vs. ITO Ward-1(3), Vaishali
The appellant, Arjun Kumar Sah, was running a small shop through his son Mr. Anant Kumar that provided various services such as Aadhaar Enabled Payment System (AEPS), insurance premium, railway ticket booking, examination fee for recruitmen…
Santosh Kumar vs. ITO, Ward-3(3), Aurangabad
Santosh Kumar, the appellant, filed an appeal against the order passed by the Commissioner of Income-tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which confirmed the assessment order passed by the Income Tax Officer, Ward 3(…
Pushpa Kumari vs. DCIT, Circle-2, Muzaffarpur
The appeal filed by Pushpa Kumari pertains to the Assessment Year 2007-08. The assessee filed an income return on 31.03.2008 declaring an income of Rs.6,85,690/-. After scrutiny, the Assessing Officer (AO) issued notices under sections 143(…
Jai Maa Bhawani Projects Pvt. Ltd. vs. ACIT (OSD), Ward-2(1), Patna
The appeal filed by the assessee pertains to the Assessment Year 2015-16 and is directed against the order passed by the Commissioner of Income-tax (Appeal) dated 23.12.2022. The assessee, Jai Maa Bhawani Projects Pvt. Ltd., raised grievanc…
Deputy Commissioner of Income Tax v. M/s. Bhawani Construction & Co.
The assessee, M/s. Bhawani Construction & Co., is a Civil Contractor. It filed an electronic return on 31.03.2015 declaring a total income of Rs.25,91,280/-. The assessee claimed a refund of Rs.12,70,620/- against TDS of Rs.18,96,224/-. The…
Rameshwar Prasad vs. Income Tax Officer
The assessee, Rameshwar Prasad, has filed an appeal against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 12th October, 2022 passed for the assessment year 2004-05. The Registry h…
Assistant Commissioner of Income Tax v. Girija Shankar Dutt
This appeal filed by the revenue pertains to the Assessment Year 2017-18 and is directed against the order passed under section 250 of the Income Tax Act, 1961 by the Commissioner of Income-tax (Appeal), NFAC, Delhi dated 21.03.2024. The or…
ITO, Ward-3(1), Gaya vs. Shri Gauri Textile Industries, Gaya
A survey was conducted on 07.02.2017 in the case of Shri Gauri Textile Industries, a partnership firm engaged in trading business of cotton yarn and hosiery yarn. During the survey, it was observed that the assessee had made substantial dep…
Indra Devi Vs. AC/DC, CC, Muzaffarpur
This is an appeal preferred by the assessee, Indra Devi, against the order of the Commissioner of Income-tax (Appeals), Patna, dated 27.05.2024 for the Assessment Year 2013-14. At the time of hearing before the Income Tax Appellate Tribunal…
Shri Anitha Kumari Mehta Vs. DC/AC, Circle, Gaya
This is an appeal preferred by the assessee, Shri Anitha Kumari Mehta, against the order of the National Faceless Appeal Centre, Delhi, dated 15.02.2024 for the Assessment Year 2017-18. The appeal was filed 99 days after the limitation peri…
Dharmendra Kumar vs. Commissioner of Income-tax (Appeals), Patna
This is an appeal preferred by the assessee, Dharmendra Kumar, against the order of the National Faceless Appeal Centre, Delhi, dated 28.03.2022 for the Assessment Year 2010-11. During the hearing on 04.03.2025, it was pointed out that the …
M/s River Valley Flour Mills Pvt. ltd. Vs. ACIT, Central Circle -1
The assessee, M/s River Valley Flour Mills Pvt. ltd., was subjected to a search action under section 132(1) of the Income Tax Act on 17.08.2014. The search covered the residential and business premises of the Gupta Nutrition Group, of which…