Browse Tax Judgements
Showing 1–20 of 35 judgements · Browse by section & bench
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Mandeep Singh vs. DCIT, CC-I, Noida
A search and seizure at Mansam Noida Vaults in Locker No. 1172048, F8 in the name of Sh. Mandeep Singh was conducted on 01.02.2022. During the search, cash amounting to Rs. 23,80,050/- was found and seized from the locker. The assessee file…
Anil Bansal vs ITO
The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Sonica Sachdeva Through The Legal vs. ACIT, Circle 2(1)(1)
The appeal has been filed by the assessee against the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi. The assessment was framed by ACIT, Circle 2(1)(1), Ghaziabad for the assessment year 2022-23 u/s. 143(3) of the Income Tax…
Muqeem Khan vs. Income Tax Officer, Ward-3(3)(3), Saharanpur (U.P.)-247001
The assessee’s appeal for assessment year 2019-20 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/250/2025-26/1082889899(1), dated…
DCIT, Central Circle-32, New Delhi vs. M/s. Sanraj Hospitality Pvt. Ltd.
This Revenue’s appeal for assessment year 2019-20, arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], New Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1080708559(1), dated 15.09.2025, involving proceedi…
Sh. Pawan Kumar Laur vs. Income Tax Officer
The assessee’s appeal for assessment year 2022-23 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/250/2025-26/1083072449(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 …
TUFEL Vs. The Income tax Officer
The assessee is an individual residing in a rural village and engaged in operating his own three Trucks for transportation business. The AO received an information that the assessee had credits in Bank account of Rs 65,69,191/- including ca…
Ranjeet Singh Vs. ITO, Ward-5(5), Patna
The assessee, Ranjeet Singh, deposited Rs. 30,50,000 in his IDBI Bank account during the relevant year, with Rs. 14,50,000 deposited during demonetization and Rs. 16,00,000 deposited in the rest of the year. The source of the deposits was c…
Ajay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
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…
Suresh Kumar Gupta Vs. ACIT
The Assessee filed a return of income at Rs. 2,97,100/- which was processed under section 143(1) of the Income Tax Act, 1961. The case was picked up for 'complete scrutiny' under the CASS system. An assessment order was passed under section…
Sh. Suresh Chand Singhal Vs. Income Tax Officer, Ward-53(2), Delhi
The assessee, Sh. Suresh Chand Singhal, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, involving proceedings under section 143(3) of the Income-tax Act, 1961. The…
Shokat Ali Vs. Assessing Officer, Ward-60(7)
The assessee, Shokat Ali, filed his return of income for A.Y. 2017-18 declaring a total income of Rs.5,70,680/-. The case was selected for limited scrutiny under CASS on the issue of cash deposits during the demonetization period. The Asses…
Shivam Agarwal Vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083079658(1), dated 27.11.2025 involving proceedings under s…
Naman Khannah Vs Dy. Commissioner of Income Tax
The assessee, Naman Khannah, filed a return of income declaring an income of Rs. 12,18,840/-. The income was from business, rental income, bank interest, and other sources. A search action under section 132 of the Income Tax Act was conduct…
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…
Kamal Gupta Vs. Income Tax Officer
The case involves an appeal by Kamal Gupta against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which held that a cash deposit of Rs.13.76 lakhs by the assessee was unexplained …