Browse Tax Judgements
Showing 21–40 of 49 judgements · Browse by section & bench
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Virendra Pratap Singh vs. NFAC
The assessee, Virendra Pratap Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 14.08.2024, for the Assessment Year 2011-12. The appeal is specific…
ITA No.528/Del/2024 Mohd. Abid (AY: 2016-17)
The assessee, Mohd. Abid, filed his return of income on 17.10.2016 declaring a total income of Rs.6,69,770/-. The return was processed under Section 143(1) of the Income Tax Act, 1961. The case was selected for complete scrutiny and a notic…
Vipul Mittal v. DCIT
This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2…
VIC Enterprises Pvt. Ltd. Vs. ACIT, Circle 26(2)
This appeal by the assessee, VIC Enterprises Pvt. Ltd., is against the order of the Ld. CIT(A), Delhi, dated 21.8.2018 pertaining to assessment year 2014-15. The assessee has raised an issue regarding the action of the Ld. CIT (A) in confir…
Rama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax
These two appeals have been preferred by the assessee, Rama Pashu Aahar Pvt. Ltd., against the orders dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, under section 143(3) read with section 147 and unde…
Prestigious Enterprises Private Limited Vs Asst. Commissioner of Income Tax
These two appeals were filed by the assessee against orders dated 22.06.2023 and 04.07.2023 of the learned Commissioner of Income Tax (Appeals)-27, New Delhi, arising out of assessment orders dated 18.03.2016 and 16.09.2016 under sections 1…
Niripraj Singh Sohal vs ITO Ward
The assessee, Niripraj Singh Sohal, did not file his return for the Assessment Year 2015-16 despite having salary income, interest income, and other transactions reflected on the Insight portal of the department. Consequently, the Assessing…
NEETU GUPTA Vs. THE INCOME TAX OFFICER
The present appeal arises from an order dated 02.06.2025, passed under section 250 of the Income Tax Act, 1961 by the Ld. CIT(A)-NFAC, Delhi. The Ld. AO levied a penalty under section 271(1)(c) of the Act to the extent of Rs.1,75,615/-. The…
Lalit Kumar vs ITO Gurugram
The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Anil Kr. Jain vs. DCIT
The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Akshay Anand vs AO
The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
BMW Industries Limited Vs. DCIT, Central Circle 4(1)
The assessee, BMW Industries Limited, filed returns of income for the assessment years 2012-13, 2015-16, and 2016-17. During the assessment proceedings, the Assessing Officer (AO) made additions to the assessee's income and imposed penaltie…
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…
Kalpana Nitin Shah Vs. ITO 19(2)(2)
The assessee, Kalpana Nitin Shah, did not file her return of income for the relevant year. Information in the NMS Module indicated that she sold an immovable property for Rs. 55,00,000/- during AY 2011-12. Since no ITR was filed within the …
Efkon India Private Limited vs. DCIT, Circle-14(1)(2)
The assessee, Efkon India Private Limited, filed its return of income declaring a total loss of Rs. 2,35,22,245. The return was selected for scrutiny, and after issuing notices and obtaining necessary information, the Assessing Officer (AO)…
M/s Gyanchand Poddar HUF vs. ITO Ward 43(1), Kolkata
This appeal arises from an order dated 20.05.2025, passed under section 250 of the Income Tax Act, 1961 by the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The Assessing Officer (AO) levied a pena…
M/s Jewel India Jewellers vs. Deputy Commissioner of Income Tax
A survey under Section 133A of the Income Tax Act, 1961 was conducted on M/s Jewel India Jewellers, a business involved in manufacturing and trading gold ornaments. The assessee, connected with the business, filed a return of income under S…
Gopal Kundu Roy
The assessee, Gopal Kundu Roy, sold his landed property for Rs.15,00,000/- on 03.09.2013. The stamp duty value of the property was Rs.15,09,374/-. He invested the sale proceeds in the construction of a new house property and claimed exempti…
Bijaya Tah Vs ITO Ward-2(4), Burdwan
The assessee, Bijaya Tah, filed an appeal against the orders of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 25.12.2024 for the assessment year 2015-2016. The assessee had claimed exemption under section 10(38) of th…
ITA Nos. 1629 to 1632 & 1654/Bang/2024
The assessee, M/s. Sri Muthu Cine Service, a partnership firm, did not file its return of income for the assessment years 2014-15 to 2018-19. A search was conducted on 03.01.2019, and incriminating evidence was found relating to the assesse…