Browse Tax Judgements
Showing 61–80 of 111 judgements · Browse by section & bench
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Income Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
Horizon HGE Electronic Equipment India Pvt. Ltd. vs DCIT
The assessee, Horizon HGE Electronic Equipment India Pvt. Ltd., is a company that derived income from business and filed its return of income on 14.10.2020, declaring a total income of INR 2,42,00,780/- and paid taxes at the concessional ra…
Harshish Singh Vs Income Tax Officer, Ward-28(8), New Delhi
The appellant assessee, Harshish Singh, derived income from the sale and purchase of diamonds and jewellery during the Assessment Year 2017-18. He filed his Return of Income on 17.11.2017 declaring a total income of Rs.12,04,630/- under sec…
Hansraj Vs Income Tax Officer
In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
GAURAV BHATIA, VS. ITO, WARD 70(5), C-9, WESTERN COLONY, NEW DELHI
The assessee, Gaurav Bhatia, an individual, filed a return declaring total income of Rs. 2,73,320/- under the head ‘salary’ and ‘other sources’ for the assessment year 2017-18. The case was selected for Complete Scrutiny under CASS due to '…
Gandaram & Sons Jewellers Pvt Ltd Vs. The A.C.I.T.
The assessee, Gandaram & Sons Jewellers Pvt Ltd, filed its return of income for the year 2017-18 declaring a total income of Rs. 42,56,460/-. The case was selected for scrutiny through CASS. During the assessment proceedings, the Assessing …
DCIT, Noida Vs. Pearl Precision Products Pvt. Ltd
The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey …
C.R. Investments Vs. ACIT, Circle-28(1), Delhi
The case pertains to the assessment year 2018-19, where the assessee, C.R. Investments, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The CIT(A)/NFAC had upheld …
ACIT, Circle 34 (1), vs. Vishakha Builders LLP
The assessee, Vishakha Builders LLP, filed its return of income declaring a total income of Rs.17,52,270/- for the assessment year 2022-23. The case was selected for scrutiny under CASS, primarily to verify large deductions claimed under Ch…
Rajeev Kejriwal Vs. I.T.O., Ward-33(1), Kolkata
The assessee, Rajeev Kejriwal, an individual, filed his return of income for the assessment year 2017-18 showing a total income of ₹17,80,400/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) and th…
H R Infracon Limited Vs. DCIT, Circle-7(1), Kolkata
The assessee, H R Infracon Limited, filed a return of income for AY 2022-23 declaring a loss of ₹2,56,182/-. The case was selected for scrutiny due to high liabilities compared to low income/receipts and large turnover with unaudited books …
AVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
Tanuj Pahilaj Lalwani vs Income Tax Officer Ward 27(3)(1)
The assessee, Tanuj Pahilaj Lalwani, is a non-filer of income-tax returns. He, along with his father, purchased a flat for Rs.1.50 crore on 08.09.2017. The case was reopened based on information from the Sub-Registrar, Mumbai. The assessee …
Sukir Ladaku Naik Vs ITO, 28(3)(1), Mumbai
The assessee, Sukir Ladaku Naik, is an individual and proprietor of Sanjay Country Bar, engaged in the business of selling Indian-made liquor. All sales during the relevant financial year were in cash, which were deposited in bank accounts …
M/s. R.M. Bhuther and Co. Vs. National Faceless Appeal Centre
The assessee, M/s. R.M. Bhuther and Co., a partnership firm, filed its original return of income for the Assessment Year 2017-18 declaring total income at Rs.Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Th…
Manisha Kamalkar Sadavarte vs. Income Tax Officer
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) brought to tax a sum of Rs. 10,05,000/- as unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961, in respect of cash deposi…
Manisha Devnani Vs. INT Tax Ward 2(1)(1)
This appeal was filed by Manisha Devnani against the assessment order dated 18.04.2024 passed by the Income-tax Officer (International Taxation), Ward 1(1), Mumbai, under section 147 read with section 144C(3) of the Income-tax Act, 1961, fo…
Javed Munir Khan Vs. ITO 26(1)(4)
The case involves Javed Munir Khan, who deposited aggregate cash amounting to ₹1,13,28,200 during the demonetization period and ₹92,64,140 during the post-demonetization period. The Assessing Officer treated the deposits as unexplained mone…
Income Tax Officer vs. Antara Tushar Motiwala
The assessee, Antara Tushar Motiwala, filed her return of income for A.Y. 2017–18 declaring a total income of Rs. 19,05,920/-. The case was selected for limited scrutiny due to a large increase in capital. The Assessing Officer noticed a su…
Bina Ghosh vs Income Tax Officer
The assessee, Bina Ghosh, did not file an income tax return for the financial year relevant to Assessment Year 2016-17 as she had no taxable income. Her husband purchased a residential property, and her name was included in the sale deed. T…