Browse Tax Judgements
Showing 21–40 of 46 judgements · Browse by section & bench
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ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and…
Vilayil Satyan Pillai vs Assessment Unit, NFAC Delhi
The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act…
Sunrise F & B Restaurant Pvt. Ltd. vs. ACIT, Central Circle 30
The assessee, Sunrise F & B Restaurant Pvt. Ltd., filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2014-15 and 2015-16. The assessee had originally filed a return of …
Poonam vs DCIT
A search action under section 132 was conducted in the case of Shri Net Ram and his associates, including Late Shri Kshitij Lal, the assessee, on 12-13th March, 2019. The assessee, Sh. Kshitij Lal filed his return for A.Y. 2017-18 on 06.03.…
Murari Lal Harish Chand Jaiswal Pvt. Ltd. vs DCIT
The assessee company, Murari Lal Harish Chand Jaiswal Pvt. Ltd., is engaged in the business of manufacturing tobacco products. The company filed its return of income for Assessment Year 2018-19 on 28.09.2018, declaring an income of INR 1,09…
DCIT, CC-17, NEW DELHI Vs. M/S MANI CAPITAL LIMITED
The original return of income was filed by the assessee on 23.9.2015 declaring income of Rs. 3,21,843/-. A search and seizure operation u/s. 132 of the Act was carried out on 18.10.2019 in the case of M/s Alankit Limited, Shri Alok Kumar Ag…
ITA Nos. 5727-5730 & CO 239-242/Del/2025
The captioned appeals preferred by the Revenue and the respective cross-objections preferred by the assessee are directed against separate orders passed by the Ld. CIT(Appeals)-30, New Delhi under Section 153A r.w.s. 143 of the Income Tax A…
Alok Agarwal & Sons HUF vs. DCIT, Central Circle 28
The assessee, Alok Agarwal & Sons HUF, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-25, New Delhi, dated 09.08.2025 for the Assessment Year 2014-15. During the hearing, the assessee's advocate submit…
ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022
These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed under section 153A read with section 143(3) of…
Sen Ferro Alloys (P) Ltd. vs ACIT, CC-4(3), Kolkata
The case involves two appeals filed by Sen Ferro Alloys (P) Ltd. against the order passed by the Id. CIT(A), Kolkata-27, for the assessment years 2014-2015 & 2015-2016. A search was conducted on the assessee on 01/12/2015, leading to the co…
Babulal Mulchand Varma Vs. Asst. CIT Central Circle-4(3)
The assessee filed his original return of income for the assessment year 2009-10 on 31.07.2009, declaring a total income of Rs. 74,50,560/-. Subsequently, a search and seizure operation under section 132 of the Income-tax Act, 1961 was cond…
ACIT, Circle-4(1), Kolkata vs. Victor Tradelink Pvt. Ltd.
The assessee, Victor Tradelink Pvt. Ltd., filed its return of income declaring a total income of Rs.1,75,152/-. The Assessing Officer received information from the Investigation wing indicating that the assessee had received accommodation e…
Shorya Trading Company Pvt. Ltd. vs. ACIT
The assessee, Shorya Trading Company Pvt. Ltd., filed its return of income for Assessment Year 2017-18 declaring a total income of Rs. 870/-. Subsequently, proceedings under section 153A were initiated by the department, and an assessment w…
Sunil Gupta vs. ACIT
The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.…
Kanta Bhatia Legal Heir of Pramod Kumar Bhatia, M/s. P.K. Steels vs. DCIT
The assessee, Kanta Bhatia, legal heir of Pramod Kumar Bhatia, M/s. P.K. Steels, underwent a search and seizure action under section 132 of the Income Tax Act on 05.10.2017. Following this, the Principal Commissioner of Income Tax, Faridaba…
S.S.M. Forex Private Limited vs. DCIT
The assessee company, S.S.M. Forex Private Limited, is an RBI registered currency exchanger. A search and seizure operation was conducted on the Sushil Goel group, including the assessee company, on 30/01/2020. During the search, no incrimi…
Shri Divjot Singh Mainee vs DCIT
The assessee, Shri Divjot Singh Mainee, was subjected to a search and seizure operation under section 132 of the Income Tax Act, 1961 on 19.11.2018. Following the search, notices under section 153A were issued, and the assessee filed return…
ITA Nos.3367 to 3370/Del/2024 & 3380 to 3381/Del/2024
The assessee, Smt. Peu Veer, derives income from various sources including salary, house property, LTCG, and other sources. She was subjected to a search and seizure operation under section 132 of the Income Tax Act on 19.11.2018. Following…
Krishna Gopal Saraf Vs. The A.C.I.T
The assessee, Krishna Gopal Saraf, filed his return of income for AY 2013-14 declaring an income of Rs 7,12,630/-. A search and seizure action was carried out on 07.03.2014 under section 132 of the Income-tax Act, 1961, in which various doc…
Smt. Dayawanti Devi Vs. DCIT
An assessment order was passed on 31/12/2007 under sections 153A/143(3) of the Income Tax Act, 1961, assessing the income of Smt. Dayawanti Devi at Rs. 29,86,479/- as against the declared income from business of Rs. 2,21,772/-. The Assessin…