Browse Tax Judgements
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ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
ACIT, Circle-1(1) vs Amba Jewellers Pvt. Ltd.
The appellant company, Amba Jewellers Pvt. Ltd., is engaged in the business of trading and manufacturing of jewelry. The case pertains to the assessment year 2017-18. The Assessing Officer made additions under Section 68 and Section 40A(3) …
Shri Rathi Steel (Dakshin) Limited Vs Assistant Commissioner of Income Tax, Central Circle-16, New Delhi-110055
The appeal is preferred by the assessee against the order dated 16.08.2025 passed by Ld. CIT(A)-26, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessment in this appeal is framed by the Assessi…
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…
Pantech Lifestyle Private Limited vs. Assessing Officer
The assessee’s appeal for assessment year 2017-18 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/250/2025-26/1081300799(1), dated…
M/s Singla Realters Ltd Vs. The I.T.O
The assessee, M/s Singla Realters Ltd, was engaged in the business of real estate and construction. The company claimed expenses towards purchase of construction material and travelling, which were partially disallowed by the Assessing Offi…
M/s. Bhasin Motors Pvt. Ltd. vs. ACIT
The assessee, M/s. Bhasin Motors Pvt. Ltd., filed twin appeals against the Commissioner of Income Tax (Appeals)-23's order dated 11.01.2019. The appeals pertain to proceedings under section 143(3) and 271(1)(c) of the Income-tax Act, 1961. …
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 Shring Construction Company Pvt. Ltd. vs ACIT/DCIT, Circle-2, Muzaffarnagar
The assessee’s twin appeals ITA Nos. 5226/Del/2016 & ITA No. 7057/Del/2018 for Assessment Year 2012-13 arise against the CIT(A), Muzaffarnagar’s orders dated 29.07.2016 & 26.09.2018 in case Nos. 39/15-16/MZR & 4003-3 815-1170-218, in procee…
Kamlesh Kumar Aggarwal vs Income Tax Officer, Ward-49(4), New Delhi-110002
The assessee/appellant is aggrieved against the lower authorities’ assessment and lower appellate findings treating his cash deposits of Rs.27,01,243/- during demonetization as unexplained under Section 68 read with Section 115BBE of the In…
Sanmati Packaging Pvt. Ltd. vs. ITO
The assessee/appellant, a company engaged in manufacturing and supplying packaging products, is aggrieved against the assessment findings dated 07.12.2019 and the lower appellate discussion dated 01.05.2024 adding Rs.6,38,143/- as unexplain…
ACIT vs Ajanta Raaj Proteins Ltd.
The assessee company engaged in the manufacturing of dairy products and e-filed its return of income on 28.10.2017, declaring total income at INR 1,06,76,978/-. The case was selected for scrutiny under CASS. The AO observed an abnormal incr…
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…
IRC (INDIA) LIMITED Vs ACIT, Circle-1(1), Kolkata
This is an appeal filed by the assessee, IRC (INDIA) LIMITED, against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 20.12.2023 passed under section 250 of the Income Tax Act,…
Hindustan Trust Pvt. Ltd. vs. Income Tax Officer
The assessee, Hindustan Trust Pvt. Ltd., is a private limited company engaged in the wholesale trading of drugs and medicines. The return of income for the assessment year 2017-18 was filed on 02.10.2017 declaring a total income of Rs. 26,1…
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. …
Paan Mahel Vs Income Tax Officer
The case pertains to the assessment year 2017-18. The assessee, Paan Mahel, appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions made by the Assessing Officer under section 68 read with section 115BBE …
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…
Munish Kumar Verma Vs. The I.T.O
The assessee, Munish Kumar Verma, is an individual engaged in share trading and investing activities. He filed his Return of Income on 29.09.2012 declaring NIL income and claimed Rs 82,21,809/- as loss. The return was selected for scrutiny …