Browse Tax Judgements
Showing 1–16 of 16 judgements · Browse by section & bench
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Lava International Ltd. vs Assessment Unit
The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Ajay Gupta vs. DCIT
The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section…
Vinay Kumar vs ITO Ward 38(4)
The assessee, Vinay Kumar, is in the business of sale of dairy products. The assessee deposited Rs. 12.50 lakh in cash, which the Assessing Officer (AO) added as unexplained cash credit under Section 68 of the Income Tax Act, 1961. The asse…
M/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi
The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082537530(1), dated …
Shri Narender Singh Vs The I.T.O
The AO received information that the assessee made cash deposits amounting to Rs.52,30,000/- in a State Bank of India account. The AO found that the assessee did not file any ITR for A.Y. 2012-13 and did not offer any explanation regarding …
Fluor Daniel India Private Limited vs. DCIT, Circle 7 (1)
During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc…
Harish Gupta vs. Income Tax Officer
The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Pawan Kumar Vs. ITO
This appeal was filed by the assessee, Pawan Kumar, against the order dated 31.01.2024 passed by the National Faceless Appeal Centre, which affirmed the order dated 16.12.2019 passed by the Assessing Officer (AO) for the Assessment Year 201…
Sushila Devi Vs. Ld. CIT(A)
The present appeal is filed by Joginder Singh Pahwa, the legal heir of Sushila Devi, challenging the order of the Commissioner of Income Tax (Appeals) dated 13/09/2023 for the Assessment Year 2017-18. Sushila Devi died on 20/02/2020, and th…
ITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.
The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income …
Mukesh Kumar Vs National Faceless Appeal Centre
The appellant assessee, Mukesh Kumar, is an individual who was in the business of running cabs. He filed his Return of Income for the Assessment Year 2012-13 on 18.04.2013, declaring an income of Rs.9,20,934/-. The learned Assessing Officer…
Kanchan Rawal Vs. Income Tax Officer/ National Faceless Assessment Order Centre, JAO:ITO, Ward-36(1) New Delhi
The case pertains to the assessment year 2019-20. The appellant, Kanchan Rawal, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1…
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 …
Niraj Kajaria vs Income Tax Officer
The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, bu…
Dilip Kumar Pramanik Vs. I.T.O., Ward-25(1), Kolkata
The assessee, Dilip Kumar Pramanik, filed his return of income for AY 2018-19 on 25.07.2018 declaring a total income of ₹30,61,060/-. It was noticed that the assessee had sold a residential property on 27.07.2017 amounting to ₹52,00,000/-, …
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…