Browse Tax Judgements
Showing 1–20 of 30 judgements · Browse by section & bench
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Sh. Sudesh Gahlot vs. DCIT
The assessee, Sh. Sudesh Gahlot, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23, dated 28.06.2025, which dismissed the assessee's appeal against the assessment order passed u/s 153C of the Act, 1…
Shiv Shakti Handicrafts Pvt. Ltd. vs ITO
The assessee company, Shiv Shakti Handicrafts Pvt. Ltd., filed its return of income for AY 2012-13 declaring income of INR 12,85,810/-. A search and seizure operation was carried out in the case of Tirupati Sunworld Group of companies on 11…
Seemsan Impex Pvt. Ltd. Vs. DCIT, CC-29
During the years 2016-17 to 2018-19, the appellant, Seemsan Impex Pvt. Ltd., was engaged in trading gold and jewellery. The case was subject to search assessment under Section 153C of the Income-tax Act, 1961. Search and seizure was carried…
Raghav Lekhi vs. AO, Central Circle-25
The assessment was framed by the AO, CC-25, New Delhi u/s. 153C of the Income Tax Act, 1961 for the assessment year 2013-14. A search and seizure proceeding u/s. 132 of the Act was carried out in the case of the searched party (Alankit Grou…
Vinay Homes Pvt. Ltd. vs DCIT
The assessee, Vinay Homes Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (A)-24, New Delhi, which dismissed the assessee's appeal against the assessment order dated 28.12.2021. The assessment order made a…
Ms. Asha Gupta Vs. DCIT
The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi…
Sh. Vipul Gupta Vs. DCIT, CC-2, Noida
The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…
Richa Nangia vs. ACIT, Central, Circle-2.5
Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around commo…
Home Concepts vs Deputy Commissioner of Income Tax, Central Circle-2
The assessee, Home Concepts, filed an appeal against the order of the ld. CIT(A)-23, New Delhi. The assessment was framed by the Deputy Commissioner of Income Tax, Central Circle-2, New Delhi, for Assessment Year 2015-16 under section 153C …
Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
HITCHKI CREATION PVT. LTD. VS. DCIT, CENTRAL CIRCLE, MEERUT
A search and seizure operation under section 132 was conducted on 27.11.2014 in the case of Maconns, Meenu and Yadav Singh Group, wherein certain incriminating documents were found and seized relating to the assessee. Subsequently, a notice…
M/s. Sauda Securities Pvt. Ltd Vs. DCIT
A search and seizure operation was conducted under section 132 of the Income-tax Act, 1961 at the residential and business premises of M/s. SRS Group on 09.05.2012. The case of the assessee was centralized vide order under section 127 of th…
ITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015 Green Mark Infra Ltd. ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018 Moderate Credit Corp. Pvt. Ltd.
The assessees, Green Mark Infra Limited and Moderate Credit Corporation Private Limited, filed their original Income Tax Returns for various assessment years. The Assessing Officer received information that the assessees were engaged in pro…
Avnish Aggarwal Vs DCIT
The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by…
Rahul Rastogi vs. ACIT
Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
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…
Vilayil Satyan Pillai vs Assessment Unit, NFAC Delhi
The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act…
Saroj Gupta (legal representative of Shri Pawan Kumar Gupta) Vs DCIT, Central Circle-25, New Delhi
The original assessee, Pawan Kumar Gupta, died on 01.01.2021. A search notice under Section 153C was issued on 30.06.2022 in the name of the deceased. The death of the assessee was intimated by the legal heir on 31.01.2024 to the Assessing …
Onus Plantations & Argo Ltd. vs Dy. Commissioner of Income Tax
The case pertains to the assessment year 2015-16. A search and seizure action was conducted under section 132 of the Income Tax Act, 1961, revealing documents related to 'accommodation entry' transactions. The Assessing Officer (AO) assesse…
M/s. Nishan Inbuild Ltd. Vs. Pr. CIT
The assessee, M/s. Nishan Inbuild Ltd., appealed against the Principal Commissioner of Income Tax (Central) [PCIT] at Meerut’s revision direction under section 263 of the Income-tax Act, 1961. The PCIT had deemed the Assessing Officer’s sec…