Browse Tax Judgements
Showing 21–40 of 230 judgements · Browse by section & bench
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DCIT, Circle 28(1) vs. Ashwani Khurana
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
Nagpal vs Income Tax Officer
The assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's order dated 16.02.2024. The delay of 617 days in filing the appeal is condoned. The main issue is the validity of section 148 proceedings where the As…
Sanjay Kumar Vs. Deputy Commissioner of Income Tax
The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Sh. Sahil Garg v. Income Tax Officer, Ward-43(3), Delhi
This 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/250/2025-26/1083737185(1), date…
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. Srigarv Buildcon Pvt. Ltd. vs. ACIT
The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1083280318(1), dated 03.12.2025 involving proceedings un…
Sh. Ankit Agarwal vs. Income Tax Officer, Noida
The assessee’s appeal for assessment year 2015-16 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/250/2025-26/1082184649(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…
Krishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
M/s Khemka Stuart Leisure Ltd. vs ACIT
The assessee’s appeal for Assessment Year 2005-06 arises against the CIT(A)-XXVII, New Delhi’s dated 27.11.2014, in case No. 407/13-14/CIT(A)-XXVII/2014-15, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The assessee seeks to re…
Mr. Anil Kapoor vs. ITO, Ward 5(1)(1)
The case of Mr. Anil Kapoor was selected for reassessment proceeding u/s 147 of the Income Tax Act, 1961 for AY: 2015-16 due to escapement of income to the tune of Rs.52,49,376/-. The assessee had made transactions including sale of immovab…
Vardhman International v. Commissioner of Income Tax (Appeals)
The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
RMP Holdings Private Limited vs. Income Tax Officer
The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were…
Shamim Ahmad Vs The I.T.O
The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s…
Krishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Income Tax Officer, Panipat vs. Smt. Rajni Chopra
The Revenue’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/250/2025-26/1082622847(1), dated 1…
Sh. Devinder Singh vs. Income Tax Officer, New Delhi
This 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/250/2025-26/1080339103(1), date…
Ojas Impex Private Limited Vs Income Tax Officer-19(1)
The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received 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…