Browse Tax Judgements
Showing 21–40 of 72 judgements · Browse by section & bench
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AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
CHETNA SUNDARAM VS. DCIT, CIRCLE 70(1), NEW DELHI
The assessee, Chetna Sundaram, deposited Rs. 2,00,000 in her HDFC Bank Ltd. savings account. The source of this deposit remained unexplained despite being given ample opportunity to provide documentation. Consequently, this amount was deeme…
Shruti Lal Vs. DCIT
A search and seizure operation under section 132 of the Income Tax Act, 1961 was carried out in Sh. Kshitij Lal Group cases. A search warrant of authorization under section 132 of the Act was issued in the name of the Assessee on 03/04/2019…
Gulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
White Orchid Hospitality (P) Ltd. vs. DCIT
The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
Rajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
Puneet Kohli vs Assessment Unit
The assessee, Shri Puneet Kohli, filed a return for Assessment Year 2020-21 declaring income of Rs. 5,55,490/-. The department re-opened the case due to information regarding cash deposits of Rs. 3,54,07,511/- and Rs. 2,23,99,000/- in the a…
N S Associates Vs. Income Tax Officer, Ward-2(2)(5)
The case pertains to the assessment year 2017-18. The Income Tax Officer had treated the assessee’s cash deposits during demonetization amounting to Rs.26.17 lakh as unexplained under section 69A r.w.s. 115BBE of the Income-tax Act, 1961. T…
Lalit Kumar vs ITO Gurugram
The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
GAURAV BHATIA, VS. ITO, WARD 70(5), C-9, WESTERN COLONY, NEW DELHI
The assessee, Gaurav Bhatia, an individual, filed a return declaring total income of Rs. 2,73,320/- under the head ‘salary’ and ‘other sources’ for the assessment year 2017-18. The case was selected for Complete Scrutiny under CASS due to '…
Dinesh Kumar Vs. Income Tax Officer, Ward-1(4), Gurgaon, Haryana
The case involves Dinesh Kumar, who deposited Rs.47,50,000/- in cash in his bank account and made an investment in immovable property worth Rs.1,30,50,000/- during the previous year relevant to Assessment Year 2015-16. The Income Tax Office…
Akshay Anand vs AO
The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
Sumitra Devi Bihani vs. ITO, Ward-1(2), Siliguri
This is an appeal preferred by the assessee, Sumitra Devi Bihani, against the order of the NFAC, Delhi (hereinafter referred to as the 'Ld. CIT(A)') dated 26.10.2023 passed under section 250 of the Income Tax Act (hereinafter referred to as…
Neptune Fincot Pvt. Ltd. Vs ACIT, Circle-15(1)(2), Mumbai
This appeal by Neptune Fincot Pvt. Ltd. is directed against the order of the ld. CIT(A)/NFAC dated 09.07.2024 for A.Y. 2014-15. The assessee raised several grounds of appeal, primarily challenging the validity of reassessment proceedings un…
M/s Neeta Developer Vs. ITO/ NFAC, Delhi
The appeal is preferred by M/s Neeta Developer against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC) dated 19.09.2025 for the Assessment Year 2018-19. The original assessment order was passed…
Mr. Dhiren Pradip Sadiwala Vs. ITO, Ward-23(1)(6)
The assessee, Mr. Dhiren Pradip Sadiwala, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 7,55,020/-. A search and seizure action under section 132 of the Income Tax Act was carried out in the case…
Manisha Kamalkar Sadavarte vs. Income Tax Officer
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) brought to tax a sum of Rs. 10,05,000/- as unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961, in respect of cash deposi…
Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd. Vs ITO, Ward-4(1), Thane
The assessee, Jai Bhavani Reti Utpadak Sahakari Sanstha Ltd., raised multiple grounds of appeal against the assessment order of the ld. CIT(A)/NFAC dated 20.08.2025 for A.Y. 2016-17. The main grounds of appeal were the addition of Rs. 27,00…