Browse Tax Judgements
Showing 21–35 of 35 judgements · Browse by section & bench
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Balaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The a…
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…
Alka Ashok Jagtap Vs. Income Tax Office
The assessee, an individual, filed her return of income for A.Y. 2009–10 declaring a total income of Rs. 62,780/-. The return was processed under section 143(1) of the Act. Subsequently, the assessment was reopened by the Assessing Officer …
Airoplast Private Limited Vs. Income Tax Officer, Ward 2(1)(1), Mumbai
The assessee, Airoplast Private Limited, filed its return of income for Assessment Year 2015-16 on 30 September 2015 declaring nil income after claiming a loss of ₹5,54,253. The original assessment was completed under section 143(3) on 16 O…
DCIT, Circle-1, Siliguri Vs. Sanjay Kumar Agarwal
The assessee, Sanjay Kumar Agarwal, filed his return of income for AY 2022-23 declaring a total income of ₹57,84,800/-. His case was selected for complete scrutiny under CASS, and notices under sections 143(2) and 142(1) were issued. The As…
Chhanda Kar vs. Income Tax Officer, Ward-27(3), Haldia
Chhanda Kar, a retailer of SARI and other ladies' garments, was assessed to tax under the jurisdiction of the Income Tax Officer, Ward 27(3), Haldia. The assessment year 2015-16 was completed and an order was passed under sections 147, 144,…
Miniswamappa Satish Vs. The Income Tax Officer
The assessee, Miniswamappa Satish, an individual, failed to file any return of income for the assessment year 2016-17. The case was reopened under section 147 of the Act based on information received. The Assessing Officer (AO) issued multi…
ADIL vs. ITO
The assessee, Shri Adil, an individual, never filed his return of income. The Assessing Officer (AO) had information that the assessee purchased an immovable property for Rs. 1,02,33,500/- and paid stamp duty of Rs. 4,87,500/- jointly with …
Ramgiri Vs. Income Tax Officer, Ward-3(1)
The assessee, a housewife and non-filer, received compensation from the compulsory acquisition of her land by State Government Authorities. She invested Rs.58,51,071/- from this compensation in a Term Deposit, the interest of which was subj…
STAR AGRO FARMS VS. ITO, WARD 4
This appeal has been filed by the Assessee, STAR AGRO FARMS, against the order dated 09.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi. The Assessing Officer completed the assessment under sections 144 and 147 of the Income Tax Act on 19.12.2…
Pramod Kumar Vs. Income Tax Officer, Ward-2(2)(1), Ghaziabad
The appeal in ITA No.3276/Del/2024 for AY 2017-18 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 10.08.2021 against the order of assessment passed u/s 143(3) the Income-tax Act, 1961 dated 20.12.2019 by I…
Ashok Parshad Gupta vs. DCIT, Central Circle 20
The assessee, Ashok Parshad Gupta, is engaged in the business of chemicals. A search and seizure operation was conducted by the Investigation Wing on 01.12.2018 in Faquir Chand Lockers and Vaults Pvt. Ltd. group of cases, where the assessee…
Mudita Chaturvedi Vs. ACIT
A search and seizure operation under section 132 of the Act was conducted by the Investigation Wing on 12.07.2018 in Rohit Tiwari Group of cases. The locker of the assessee at New Delhi Vaults Limited was also covered, and jewellery weighin…
Mintu Das vs. ACIT, Circle-28, Kolkata
The assessee, Mintu Das, filed his return of income for the assessment year 2015-16 declaring a total income of Rs.16,50,920/-. His case was selected for scrutiny under compulsory parameters by the input from DIT(Inv.) relating to suspicion…
Rajan Diwan Vs. DCIT/ACIT (Central), Noida
The assessee, Rajan Diwan, filed his return of income on 27.07.2016 declaring an income of Rs.5,45,690 from consultancy business. The case was selected for compulsory scrutiny assessment, and a notice under Section 143(2) of the Income Tax …