Browse Tax Judgements
Showing 21–35 of 35 judgements · Browse by section & bench
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Jagmohan Singh Bedi Vs. ITO, Ward- 70(1)
The appellant, Jagmohan Singh Bedi, is an individual who did not file his return of income for the relevant years as his total income was below the maximum amount not chargeable to tax. He was an employee of M/s Earth Infrastructure Limited…
Income Tax Officer, Ward no.2(2)(1), First Floor, CGO-2, Kamla Nehru Nagar, Ghaziabad, Uttar Pradesh-201002 Vs M/s New Shakti Abhushan Bhandar, Chopla Mandir, New Gate, Ghaziabad, Uttar Pradesh-201001
The assessee, M/s. New Shakti Abhushan Bhandar, a partnership firm engaged in trading and manufacturing (on job work basis) of gold and other ornaments, e-filed its Return of Income for the year 2017-18 declaring an income of Rs.27,76,260/-…
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…
Hansraj Vs Income Tax Officer
In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
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…
Avance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai
The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o…
Suresh Kumar Agarwal
The assessee, Suresh Kumar Agarwal, deposited substantial cash in bank accounts during the demonetization period (9th November, 2016 to 30th December, 2016) but did not file his income tax return for the assessment year 2017-18. He deposite…
Shyamnagar Anchal SKUS Ltd. Vs. ITO, Ward-3(1), Bankura
The assessee, Shyamnagar Anchal SKUS Ltd., a Primary Agricultural Credit Society (PACS), did not file its return of income for the relevant assessment year. The Assessing Officer (AO) had information about huge transactions aggregating to ₹…
Mr. Abu Zafar Mondal vs. The Income Tax Officer
The assessee, Mr. Abu Zafar Mondal, faced an exparte order from the Assessing Officer (AO) which included an addition of Rs. 12,08,000 under section 69A of the Income Tax Act, 1961, due to alleged unexplained accumulation from agricultural …
Mohd. Sami Alam vs. Income Tax Officer
Mohd. Sami Alam, a labour contractor, filed his return of income under Section 44AD of the Income Tax Act, 1961, declaring income at 8% of his gross turnover of Rs. 38,71,339/-. The Assessing Officer (AO) found certain allegedly unverifiabl…
Gita Sharma Vs. I.T.O., Ward-2(4), Durgapur
The assessee, Gita Sharma, runs a Petrol Pump business under the name M/s. Kamala Filling Station. She filed her income tax return showing a total income of ₹9,78,950/-. The Assessing Officer (AO) noted excess purchases in the trading accou…
Sundar Ram Shetty Nagar Credit Souharda Sahakari Limited Vs. The Income Tax Officer
The assessee, a cooperative society registered under the Karnataka Souharda Sahakari Act, 1997, is engaged in activities such as accepting deposits and providing credit facilities to its members. During the assessment years 2017-18 and 2018…
People Tree Chits Pvt. Ltd. vs. Income Tax Officer, Ward- 5(2)(1)
The case involves People Tree Chits Pvt. Ltd., which was found to have made cash withdrawals amounting to Rs. 1,28,28,590/- and deposited a significant amount of cash (Rs. 1,05,59,590/-) into its bank account without substantiating the sour…
Hari Om Verma vs. ITO, Ward 71(2)
The Assessing Officer (AO) made an addition of Rs. 20,48,000/- to the income of the assessee, Hari Om Verma, for the assessment year 2017-18. The addition was made on the grounds that the assessee deposited cash in bank accounts during the …
ITA No.950/Del/2020 & CO-37/Del/2021
The assessee, Sham Lal, filed his return of income for the assessment year 2016-17 declaring an income of INR 2,86,880/-. His case was selected for limited scrutiny, and the assessment was completed with a total income of INR 13,73,51,880/-…