Browse Tax Judgements
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Ganna Vikas Parishad Vs Assessment Unit Income Tax Department
The assessee, Ganna Vikas Parishad, filed an appeal against the order of the CIT(A)/NFAC dated 30.10.2025 for the Assessment Year 2021-22. The assessee claimed deductions under Section 80P of the Income Tax Act, which were disallowed by the…
Rajesh Chaudhary vs DCIT
The appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 26.09.2025 arising out of the order dated 27.03.2024 passed under section 147 of the Income Tax Act, 1961 by the DC…
Precisely Software and Date India P. Ltd. Vs. Deputy Commissioner of Income Tax
The assessee filed its original return of income u/s.139(1) of the Income Tax Act,1961 on 30.11.2018. During the year under consideration, the assessee had created a provision of gratuity amounting to Rs.4,85,07,732/- in its books of accoun…
Anuj Kuchhal vs. Income Tax Officer, Ward-3(1)(4)
The assessee filed two appeals for AY 2013-14 against the order of Commissioner of Income Tax (Appeals). In ITA No. 7151/Del/2025, the appeal was dismissed in limine on account of limitation. In ITA No. 7150/Del/2025, the appeal arises out …
ALM Infotech City Pvt. Ltd. Vs Income Tax Officer
The assessee, ALM Infotech City Pvt. Ltd., filed an appeal against the order of the National Faceless Appeal Centre (NFAC) dated 16.04.2024, which arose from the order dated 24.12.2022 passed by the Assessment Unit, Income Tax Department, u…
Shri Yasir Arafat vs Income Tax Officer, Ward-3(2)(4)
The appeals filed by the assessee, Shri Yasir Arafat, were dismissed by the Ld. CIT(A) either on account of non-prosecution or for non-condonation of the delay. The assessee submitted that due to continuous bereavement in the family, he was…
Mahajan Leasing & Credit P. Ltd. Vs. Income Tax Officer, Ward-16(2)
This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi confirming levy of penalty u/s.271B of the Income Tax Act,1961 for Assessment Year 2010-11. The origin…
Kawatra Tent & Caterers Private Limited vs. DCIT
The assessee filed four appeals against the levy of penalty under various sections of the Act for different assessment years. The appeals were against the assessment orders for AY 2013-14, 2017-18, 2018-19, and 2019-20. The coordinate bench…
Ituple Technologies Pvt Ltd Vs ACIT CICRCLE 4(1)
The assessee company filed its return for A.Y. 2017-18 declaring an income of Rs. 3,87,25,850/-. The case was selected for limited scrutiny due to non-deduction of TDS on commission, royalty or professional fee paid outside India. The asses…
Ms. Deepti Goel Vs. ITO
The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 18/07/2025 for the Assessment Year 2013-14, wherein Ld.…
Karan Motors Pvt. Ltd. vs Central Circle- 27
The appeal is preferred by the assessee against the order dated 10.09.2024, passed by Addl/JCIT(A)-1, Siliguri u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2018-19/10076309 for A.Y. 2019-20. The appeal was time-barred by 301 days…
Mukesh Kumar Agrawal vs ITO Ward 54(5)
The assessee had filed return for A.Y. 2017-18, on 31.10.2017, declaring income of Rs. 5,03,440/-. The case was selected for scrutiny on the issue of cash deposits made during demonetisation period. The assessment was completed at an income…
CRS Infrastructure Ltd vs ITO Ward-6(1)
The assessee, CRS Infrastructure Ltd, did not furnish its return for A.Y. 2016-17 despite entering into high value transactions during the year. The case was reopened, and a notice u/s 148 was issued. Several notices u/s 142(1) were issued …
Saya Buildcon Consortium Pvt. Ltd. vs ACIT
The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,…
Saraswati Vedic Sanstha vs. CIT (Exemption)
The applicant, Saraswati Vedic Sanstha, is running an orphanage for poor girls since 09.07.2022. Provisional registration u/s 12A was effective from AY 2021-22 to AY 2023-24. Provisional approval u/s 80G was effective from 31.12.2021 to AY …
Radha Madhav Community Education Trust vs. The Commissioner of Income Tax (Exemption), Delhi
The appellant filed applications for condonation of delay of 9 months in filing appeals against the orders of the Learned Commissioner of Income Tax (Exemptions) rejecting the application in Form 10AB for grant of registration under section…
OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Ahlcon Parenterals (India) Ltd Vs. ACIT
The assessee company, Ahlcon Parenterals (India) Ltd, engaged in the business of manufacturing hospital care products, filed its return of income for AY 2021-22 declaring a total loss. The Assessing Officer rejected the books of account and…
M/s. SOCOMEC India Pvt. Ltd vs. Dy. CIT, TDS Circle, Gurgaon
The assessee, M/s. SOCOMEC India Pvt. Ltd, is a company engaged in the business of manufacturing Switch gears and UPS systems. The assessee had made certain provisions for expenses by not crediting to the concerned account of the payees or …
Sanjeev Bhardwaj vs ACIT
The assessee filed his return of income on 18.05.2019, declaring total income of INR 381,54,310/-. During the assessment proceedings, AO observed that assessee has received funds from M/s Oxygen Projects Pvt. Ltd. of INR 50,00,000/-. After …