Browse Tax Judgements
Showing 1–20 of 43 judgements · Browse by section & bench
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Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Sh. Nem Chand Jain Vs Income Tax Officer, Circle-58(1), New Delhi-110002
The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082890494(1) dated 27.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee challenges th…
Sh. Sandeep Kumar vs. Income Tax Officer, Ward-1, Panipat
The assessee’s appeal for assessment year 2018-19 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/250/2025-26/1083685153(1), dated …
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 …
Kuldip Kumar Goel vs. ACIT (1)(1)
The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return in…
Income Tax Officer, Ward-20(1), New Delhi vs. M/s. Precision Agencies Pvt. Ltd.
The instant batch of five cases pertains to the single assessee 'M/s. Precision Agencies Pvt. Ltd.'. The main issue raised is the correctness of the impugned section 68 unexplained cash credits addition and the alleged commission payment th…
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
Rajneesh Kumar Singh Vs Income Tax Officer
The case involves four appeals filed by Rajneesh Kumar Singh against the Income Tax Officer for the assessment years 2013-14, 2014-15, 2015-16, and 2016-17. The assessing officer had made section 68 additions for unexplained cash deposits. …
Jugal Kishor Pradhan vs ITO
The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
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 …
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…
Seema Puri Vs. ITO
The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily…
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…
Sh. Manish Khandelwal Vs. Income Tax Officer
The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of the…
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…
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…
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…
ITA No. 6232/DEL/2025
The assessee, Shri Ashish Tyagi, did not file his return of income for A.Y. 2020-21. Based on information available on the Insight Portal of the department, the Assessing Officer (AO) noted that the assessee had made transactions amounting …
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…
Smt. Urmila Dhelia v/s Income Tax Officer
The assessee, Smt. Urmila Dhelia, a member of the MIG Co-operative Housing Society (Bandra East), Group IV Ltd, entered into a tripartite development agreement dated 17.09.2010 with M/s. Keystone Realtors Pvt. Ltd. and Rustomjee Constructio…