Browse Tax Judgements
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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…
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,…
Sushma Prakash vs ACIT
The assessee filed her return for A.Y. 2018-19 declaring total income of ₹ 4,87,24,070/-. Assessee is engaged in the business of real estate and declared income from various projects following ‘Percentage Completion Method’. During scrutiny…
Sandstone Investment Partners I Vs. Deputy Commissioner of Income Tax- (IT)
The assessee, Sandstone Investment Partners I, a tax resident of Mauritius, is engaged in holding investments in equity shares. The assessee sold shares of Bharat Financials Exclusions Ltd. and claimed exemption on Long-Term Capital Gain (L…
Shriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
Sundeep Dhuper vs. ACIT, Circle-3
The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
ACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad
The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio…
NAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
Vedant Bhatnagar vs Income Tax Officer, Ward-49(1), New Delhi-110002
The assessee’s appeal for Assessment Year 2011-12 arises against the Addl./JCIT(A)-5, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1083074346(1) dated 27.11.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The legal issue of…
Vikas Agarwal vs. ACIT, Central Circle
The appellant, Vikas Agarwal, filed an appeal against the order dated 22.05.2023 of Ld. CIT(A)-3, Noida, arising out of the assessment order dated 28.12.2018 u/s 143(3) of the Income Tax Act, 1961 passed by DCIT, CC, Meerut, for AY: 2017-18…
Bainu Anand Ahuja v. Income Tax Officer
This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. Delay of 71 da…
M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05
The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing. …
Shri Brijesh Kumar Verma vs. DCIT
The assessee, Shri Brijesh Kumar Verma, filed returns of income for AY 2016-17 and 2017-18. A search and seizure action was carried out on Jindal Bullion Ltd. Group (JBL) on 05.01.2017, and digital data from Hazir Johri software was seized.…
Jaideep Khanduja vs Income Tax Officer
The assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT( A)-10, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1082052827(1) dated 28.10.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The lower author…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
Shanti Niketan Education Society vs ITO WARD-1
The assessee, Shanti Niketan Education Society, filed an appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2020-21. The assessment was framed by the Assessing Officer under…
Rishikesh Mercantile Pvt. Ltd. Vs. ITO, Ward-4(1), Kolkata
The assessee company, Rishikesh Mercantile Pvt. Ltd., e-filed the return of income for AY 2012-13 declaring a total income of Rs. 11,46,030/-. The case was selected for scrutiny due to a large share premium received. Notices under sections …
Rita Khanna Vs DCIT (Central)
This case involves two appeals, ITA No. 928/Del/2024 filed by Rita Khanna and ITA No. 976/Del/2024 filed by the Revenue, both for Assessment Year 2019-20. The appeals arise against the order of the CIT(A), Lucknow-3 dated 22.12.2023. Rita K…
Sh. Inder Chand Bajaj Vs. DCIT
The original return in this case was filed on 28.03.2016 declaring income of Rs.3,24,930/- which was processed u/s 143(1) of the Income Tax Act, 1961. A search and seizure operation was carried out at the various premises of Bajaj Group and…