Browse Tax Judgements
Showing 1–20 of 41 judgements · Browse by section & bench
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Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
Income Tax Officer vs. Amit Singla
The assessee filed return of income declaring gross income of Rs.4,12,748/-. The case was selected for limited scrutiny assessment for 'high value cash deposits reported in SFT (Business cases)'. Notices were issued, and the assessee partia…
Income Tax Officer, Ward-43(1), Delhi vs. Super Care Gas Agency
The assessee filed return of income on 31.01.2018 declaring total income of Rs.43,46,160/-. The case was selected for scrutiny through CASS. Notice u/s 143(2) of the Act dated 24.09.2018 was issued. Subsequently, the case was transferred an…
ACIT (OSD) vs. M/s Gemco Energy Ltd.
The assessee, M/s Gemco Energy Ltd., is a private limited company engaged in the production of electricity from biomass and renewable energy projects. The case pertains to the verification of share capital and unsecured loans received in AY…
DCIT vs. Shri Irfan S/o Sh. Meharban
The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…
DCIT, Delhi vs. Shivli Agarwal
The Revenue filed appeals against orders of the Commissioner of Income-tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 to 2016-17. The appeals arise from assessment orders passed under Section 153C of the Income-tax Act,…
M/s. Decent Securities (P) Ltd. vs ACIT
The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…
Nouvelle Securities Pvt Ltd Vs. The A.C.I.T
The assessee, Nouvelle Securities Pvt Ltd, received loans from four companies which were alleged to be bogus accommodation provider entities. The Assessing Officer made an addition of Rs. 2.51 crores, including commission for providing the …
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…
DCIT, Circle 11(1), Kolkata Vs. M/s. Placid Limited
The case involves additions under section 68 and disallowance under section 14A of the Income Tax Act, 1961, made by the Assessing Officer. The Commissioner of Income Tax (Appeals)-NFAC, Delhi quashed the assessment order dated 16.03.2013. …
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 …
ITA No.1332/Del/2020
This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi…
Sh. Praveen Gupta Vs. ACIT, New Delhi
The present appeal has been filed by the assessee, Sh. Praveen Gupta, against the order dated 25.01.2024 passed by the learned Commissioner of Income-tax (Appeals) [in short “CIT(A)”] u/s. 250(6) of the Income-tax Act, 1961. This is the sec…
Effective Exim Private Ltd. Vs. Circle 7(1), Delhi
The appellant/assessee company, Effective Exim Private Ltd., filed its return of income-tax declaring a loss for the assessment year 2012-13. The case was reopened for assessment under Section 148 of the Income-Tax Act, 1961, and a notice w…
Income Tax Officer, New Delhi. Vs. Bimal Jewellers, Delhi.
The case involves Bimal Jewellers, engaged in the business of sale and purchase of gold, which deposited cash amounting to Rs. 2,19,60,000/- in its bank accounts during the demonetization period, out of which Rs. 1,97,00,000/- was deposited…
Dy. Commissioner of Income Tax, Circle 49(1), Delhi. Vs. Sh. Bal Kishan Arora
The case involves the purchase and sale of 50,000 shares of M/s Gold Line Finvest International Ltd. by the assessee, Sh. Bal Kishan Arora. The shares were purchased on 15.01.2013 for Rs. 5 lakhs and sold between 29.04.2014 to 07.05.2014 fo…
ITA No.2665/Del/2022
The assessee, M/s Shiv Naresh Sports Pvt. Ltd., engaged in manufacturing and trading of sportswear and sports goods, filed its return of income for Assessment Year 2017-18 declaring a total income of Rs.2,90,49,410/-. The case was selected …
Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.
The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin…
DCIT, GHAZIABAD, VS. SALUJA OVERSEAS PVT. LTD.
The case involves an appeal by the Revenue against the order of the Ld. CIT(A), NFAC, who had deleted certain additions made by the Assessing Officer (AO) during the assessment for the assessment year 2017-18. The AO had made additions on a…