Browse Tax Judgements
Showing 21–40 of 55 judgements · Browse by section & bench
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M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Surajmal Garg Metals Pvt. Ltd. Vs. Income Tax Officer, Ward-24(4), Delhi
The assessee, Surajmal Garg Metals Pvt. Ltd., is engaged in the metal trading of copper, aluminum, brass-sheets, and scraps. It has obtained VAT registration and is recognized as a wholesaler and retailer. The case pertains to the assessmen…
Satish Kumar Malik vs. Income Tax Officer
The assessee, Satish Kumar Malik, is an individual engaged in the business of trading goods. He filed his return of income for the year 2017-18 declaring a total income of Rs. 26,19,530/-. His case was selected for complete scrutiny due to …
PUSHPA SALUJA, VS. ITO, WARD 45(4)
This appeal by the assessee, Pushpa Saluja, arises from the order of the Ld. CIT(A)-15, New Delhi in appeal No. 322/16-17 dated 23.9.2019. The assessment was framed by the AO under section 143(3) of the Income Tax Act, 1961 dated 12.03.2024…
M/s. South West Pinnacle Exploration Limited vs. ACIT, Circle 24 (1)
The assessee, M/s. South West Pinnacle Exploration Limited, is a limited company providing end-to-end drilling, exploration, and allied services. Its case was selected for scrutiny under CASS, and a notice under section 143(2) of the Income…
Sh. Manoj Kumar Verma, Prop. MD Jewellers Vs. NFAC
The assessee, Sh. Manoj Kumar Verma, Prop. MD Jewellers, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 25.07.2024. The appeal pertains to the assess…
Manish Pahwa Vs ITO, Ward-45(2), Delhi
The case involves the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, based on information about transactions with M/s Global IT International amounting to Rs.15,00,000/- during AY 2011-12. The assessee had f…
Income Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
Harshish Singh Vs Income Tax Officer, Ward-28(8), New Delhi
The appellant assessee, Harshish Singh, derived income from the sale and purchase of diamonds and jewellery during the Assessment Year 2017-18. He filed his Return of Income on 17.11.2017 declaring a total income of Rs.12,04,630/- under sec…
Gargi Overseas Pvt. Ltd Vs. Income Tax Officer, Ward-10(1), Delhi
The case involves Gargi Overseas Pvt. Ltd, which is engaged in the purchase and sale of bullion and commodities like rice. The assessee had made purchases from M/s. Mahavir Prasad Suresh Kumar and M/s. Umesh Kumar Vivek Kumar, totaling Rs. …
Gandaram & Sons Jewellers Pvt Ltd Vs. The A.C.I.T.
The assessee, Gandaram & Sons Jewellers Pvt Ltd, filed its return of income for the year 2017-18 declaring a total income of Rs. 42,56,460/-. The case was selected for scrutiny through CASS. During the assessment proceedings, the Assessing …
Dy. CIT, Aayakar Bhawan, Haryana, Karnal Vs. Nivaya Resources Pvt. Ltd.
The assessee company, Nivaya Resources Pvt. Ltd., is engaged in the business of trading fuel oil, lubricants, and other similar products. It filed its return of income for the assessment year 2017-18 declaring income of Rs. 3.46 crores. Dur…
DCIT Circle-7(1) Delhi vs Dev Rubber Factory Pvt. Ltd.
The assessee company, Dev Rubber Factory Pvt. Ltd., was engaged in the business of manufacturing tubes for automobile tyres. It e-filed its return of income on 28.10.2017 declaring income at INR 77,50,730/-. The case was selected for scruti…
Samudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi
The assessee, Samudra Commotrade (P) Ltd., had its assessment completed under sections 147/143(3)/144/263 of the Income Tax Act, 1961, on 31.03.2016. An addition of ₹9,97,50,000/- was made on account of unexplained cash credit, assessing th…
Rajeev Kejriwal Vs. I.T.O., Ward-33(1), Kolkata
The assessee, Rajeev Kejriwal, an individual, filed his return of income for the assessment year 2017-18 showing a total income of ₹17,80,400/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) and th…
H R Infracon Limited Vs. DCIT, Circle-7(1), Kolkata
The assessee, H R Infracon Limited, filed a return of income for AY 2022-23 declaring a loss of ₹2,56,182/-. The case was selected for scrutiny due to high liabilities compared to low income/receipts and large turnover with unaudited books …
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
Zany Share Trading Pvt. Ltd. vs. Income Tax Officer, Ward-8(3)(4)
Assessee filed its return of income for the year under consideration on 02/03/2011 declaring total income of Rs. 657/-. The return was processed u/s 143(1) of the Act. Subsequently, the assessment was reopened u/s. 147 by issuing notice u/s…
M/s. Sapphire Fintech Private Limited v/s Deputy Commissioner of Income Tax
The assessee, M/s. Sapphire Fintech Private Limited, is engaged in the business of investment. For the assessment year 2012-13, the assessee filed its return of income declaring a total loss. During the scrutiny assessment, it was observed …
Jigna Ashutosh Bhatt Vs. ITO Ward-32(2)(1)
The assessee, Jigna Ashutosh Bhatt, filed her original return of income for Assessment Year 2011–12 declaring a total income of Rs. 55,695/-. The Assessing Officer initiated reassessment proceedings by issuing a notice under section 148 of …