Browse Tax Judgements
Showing 1–20 of 30 judgements · Browse by section & bench
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Deputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Shri Abhimanyu Nath Vs. The I.T.O
The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
DCIT, Circle 28(1) vs. Ashwani Khurana
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
M/s Khemka Stuart Leisure Ltd. vs ACIT
The assessee’s appeal for Assessment Year 2005-06 arises against the CIT(A)-XXVII, New Delhi’s dated 27.11.2014, in case No. 407/13-14/CIT(A)-XXVII/2014-15, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The assessee seeks to re…
Income Tax Officer, Panipat vs. Smt. Rajni Chopra
The Revenue’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082622847(1), dated 1…
Ojas Impex Private Limited Vs Income Tax Officer-19(1)
The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Uniseven Engineering & Infrastructure Pvt. Ltd. Vs. ACIT, Circle-7(1), Kolkata
The assessee, Uniseven Engineering & Infrastructure Pvt. Ltd., had an initial assessment order passed under section 147 read with section 144B dated 24.03.2022, where an addition was made to the returned income and tax was charged at 30%. S…
Income Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
ITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Naveen Kurele Vs. Asst. Commissioner of Income Tax
The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…
Income Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
ITA No. 1358/Del/2024 & CO No. 41/Del/2024
The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou…
M/s. HSC C&C JV Vs. ACIT
The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act…
Jaipal Vs. ITO
The case involves an assessment order passed under section 147 of the Income Tax Act, 1961, on 22/03/2016, where the Assessing Officer made certain additions and computed the income of the assessee at Rs. 80,56,680/-. The assessee had filed…
ITA No.8814/Del/2025
This Revenue’s appeal for assessment year 2017-18, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083347971(1), dated 0…
ITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)
The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was is…
ITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13
The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76…
Suresh Kumar Banthia vs DCIT, CC 4(3), Kolkata
The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed…
Manisha Devnani Vs. INT Tax Ward 2(1)(1)
This appeal was filed by Manisha Devnani against the assessment order dated 18.04.2024 passed by the Income-tax Officer (International Taxation), Ward 1(1), Mumbai, under section 147 read with section 144C(3) of the Income-tax Act, 1961, fo…