Browse Tax Judgements
Showing 41–60 of 131 judgements · Browse by section & bench
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RAHUL JAIN VS. ITO, WARD 59(8), NEW DELHI
The assessee, Rahul Jain, an individual, e-filed his return of income on 31.7.2017 declaring a total income of Rs. 4,95,970/-. His case was selected for scrutiny under CASS. During the demonetization period, the assessee deposited cash of R…
AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
CHETNA SUNDARAM VS. DCIT, CIRCLE 70(1), NEW DELHI
The assessee, Chetna Sundaram, deposited Rs. 2,00,000 in her HDFC Bank Ltd. savings account. The source of this deposit remained unexplained despite being given ample opportunity to provide documentation. Consequently, this amount was deeme…
Shruti Lal Vs. DCIT
A search and seizure operation under section 132 of the Income Tax Act, 1961 was carried out in Sh. Kshitij Lal Group cases. A search warrant of authorization under section 132 of the Act was issued in the name of the Assessee on 03/04/2019…
Gulshan Chawla Vs. Income-Tax Officer, Ward 59(4), New Delhi
The appellant/assessee filed an e-return of income-tax declaring a total income of Rs.5,68,839/- on 31.03.2018. The return was processed under Section 143(1) of the Income-Tax Act, 1961 and selected for scrutiny assessment under Section 143…
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
YASHU IRON PRIVATE LIMITED, VS. DCIT, CC-32, DELHI
The case involves an appeal by Yashu Iron Private Limited against the order of the Ld. CIT(A)-30, New Delhi, which confirmed the action of the Assessing Officer (AO) in making disallowance of Rs. 7,02,000/- on account of interest expenses u…
White Orchid Hospitality (P) Ltd. vs. DCIT
The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
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…
Rajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
Puneet Kohli vs Assessment Unit
The assessee, Shri Puneet Kohli, filed a return for Assessment Year 2020-21 declaring income of Rs. 5,55,490/-. The department re-opened the case due to information regarding cash deposits of Rs. 3,54,07,511/- and Rs. 2,23,99,000/- in the a…
N S Associates Vs. Income Tax Officer, Ward-2(2)(5)
The case pertains to the assessment year 2017-18. The Income Tax Officer had treated the assessee’s cash deposits during demonetization amounting to Rs.26.17 lakh as unexplained under section 69A r.w.s. 115BBE of the Income-tax Act, 1961. T…
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…
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…
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 …
Jagmohan Singh Bedi Vs. ITO, Ward- 70(1)
The appellant, Jagmohan Singh Bedi, is an individual who did not file his return of income for the relevant years as his total income was below the maximum amount not chargeable to tax. He was an employee of M/s Earth Infrastructure Limited…