Browse Tax Judgements
Showing 1–20 of 61 judgements · Browse by section & bench
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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…
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 …
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Mander Jain Vs. Income Tax Officer, Ward-59(5)
The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Ajay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
Manjeet Singh vs ITO
The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
Nawab Motors Pvt. Ltd. Vs ITO
The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Marche Retail Pvt. Ltd. Vs. ACIT
Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
Alfa Modern Mobiles Pvt. Ltd. vs ITO
The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
Peartree Enterprises P. Ltd. Vs. Income Tax Officer, Ward-19(4)
The assessee's appeal is against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 03.09.2025, for AY 2017-18. The Assessing Officer observed cash deposits of Rs.44,17,500/- during demoneti…
Indivar Marketing Private Limited
The assessee, Indivar Marketing Private Limited, filed its return of income for the assessment year 2018-19 declaring a total income of Rs.20,980/-. The company received Rs.16,50,000/- from M/s. Aditi Sanchar Suvidha Pvt. Limited as an adva…
Inder Mohan Singh Saluja Vs. ITO
The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business…
Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi
The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se…
Aye Finance (P) Ltd. vs ACIT
The assessee, Aye Finance (P) Ltd., is a private limited company engaged in providing micro and small business loans and is regulated by the RBI. The return of income for the year was filed at a loss, which was later revised. The case was p…
Baba Global Ltd. Vs DCIT
The case pertains to the assessment year 2018-19. Baba Global Ltd. appealed against the order of CIT(A)-30, New Delhi, which upheld an addition of Rs. 19,98,738/- as bogus interest expenditure under section 69C of the Income Tax Act, 1961. …
Seema Devi Jain Vs. ACIT
The case involves Seema Devi Jain, who filed her return of income declaring income of Rs. 1,93,75,760/-. The case was selected for ‘complete scrutiny’ through CASS on the issues of ‘Sales turnover/receipts, cash deposit during demonetizatio…
VED PRAKASH VS. ITO, WARD 3, REWARI HARYANA
The assessee, Ved Prakash, deposited cash of Rs. 18,85,500/- in his bank accounts with Oriental Bank of Commerce during the demonetization period. The Assessing Officer (AO) found that no return of income was filed by the assessee for the a…
Vipul Mittal v. DCIT
This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
Suresh Chand vs. Income Tax Officer
The assessee, Suresh Chand, is an individual and proprietor of M/s Suresh Chand Subhash Chand, engaged in trading agriculture produce. The return of income for the year under appeal was filed declaring total income at Rs. 3,55,820/-. A surv…