Browse Tax Judgements
Showing 61–80 of 189 judgements · Browse by section & bench
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Rajneesh Kumar Singh Vs Income Tax Officer
The case involves four appeals filed by Rajneesh Kumar Singh against the Income Tax Officer for the assessment years 2013-14, 2014-15, 2015-16, and 2016-17. The assessing officer had made section 68 additions for unexplained cash deposits. …
Paan Mahel Vs Income Tax Officer
The case pertains to the assessment year 2017-18. The assessee, Paan Mahel, appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions made by the Assessing Officer under section 68 read with section 115BBE …
Effective Exim Private Ltd. Vs. Circle 7(1), Delhi
The appellant/assessee company, Effective Exim Private Ltd., filed its return of income-tax declaring a loss for the assessment year 2012-13. The case was reopened for assessment under Section 148 of the Income-Tax Act, 1961, and a notice w…
Jugal Kishor Pradhan vs ITO
The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
Munish Kumar Verma Vs. The I.T.O
The assessee, Munish Kumar Verma, is an individual engaged in share trading and investing activities. He filed his Return of Income on 29.09.2012 declaring NIL income and claimed Rs 82,21,809/- as loss. The return was selected for scrutiny …
Trans Metalite India Limited Vs. Assessment Unit, Income Tax Department, ACIT, Circle -25 (1) Delhi
The assessee, Trans Metalite India Limited, filed its return of income for the Assessment Year 2019-20 on 30-10-2019 declaring a total income of Rs 6,74,546/-. During verification, it was found that the assessee received unsecured loans amo…
Income Tax Officer vs Anil Kumar Jain
The assessee, Anil Kumar Jain, is an individual engaged in the business of trading electronic capacitors and Grade MPP films under his proprietary firm, M/s Jainco Marketing Company. The case was selected for scrutiny under CASS due to cash…
Income Tax Officer, New Delhi. Vs. Bimal Jewellers, Delhi.
The case involves Bimal Jewellers, engaged in the business of sale and purchase of gold, which deposited cash amounting to Rs. 2,19,60,000/- in its bank accounts during the demonetization period, out of which Rs. 1,97,00,000/- was deposited…
Satya Pal Shiv Kumar Vs ACIT, Circle-47(1), New Delhi
The assessee, M/s Satya Pal Shiv Kumar, a partnership firm, filed the return of income for AY 2017-18 declaring taxable income at Rs. 5,80,82,670/-. The case was selected for complete scrutiny, particularly examining large cash deposits dur…
Dy. Commissioner of Income Tax, Circle 49(1), Delhi. Vs. Sh. Bal Kishan Arora
The case involves the purchase and sale of 50,000 shares of M/s Gold Line Finvest International Ltd. by the assessee, Sh. Bal Kishan Arora. The shares were purchased on 15.01.2013 for Rs. 5 lakhs and sold between 29.04.2014 to 07.05.2014 fo…
ITA No.2665/Del/2022
The assessee, M/s Shiv Naresh Sports Pvt. Ltd., engaged in manufacturing and trading of sportswear and sports goods, filed its return of income for Assessment Year 2017-18 declaring a total income of Rs.2,90,49,410/-. The case was selected …
Sanjay vs. ITO, Ward-2
The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req…
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…
National Steels Vs. ITO, Ward-46(1), Delhi
The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2…
Suresh Chand vs. Income Tax Officer
The assessee, Suresh Chand, is an individual and proprietor of M/s Suresh Chand Subhash Chand, engaged in trading agriculture produce. The return of income for the year under appeal was filed declaring total income at Rs. 3,55,820/-. A surv…
Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.
The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin…
Krishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi
This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of …
Sudha Agarwal vs. Asst. CIT
The assessee, Sudha Agarwal, is an individual and proprietor of M/s Shreeji Diamond World, engaged in the business of trading diamond jewellery on a retail basis. The return of income for the year under appeal was filed on 19/06/2017 declar…
M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Surajmal Garg Metals Pvt. Ltd. Vs. Income Tax Officer, Ward-24(4), Delhi
The assessee, Surajmal Garg Metals Pvt. Ltd., is engaged in the metal trading of copper, aluminum, brass-sheets, and scraps. It has obtained VAT registration and is recognized as a wholesaler and retailer. The case pertains to the assessmen…