Browse Tax Judgements
Showing 81–90 of 90 judgements · Browse by section & bench
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ITA No. 1770/KOL/2025 (A.Y. 2017-2018) Asha Agarwal (Legal Heir of Late Arun Agarwal)
The appeal was filed by Asha Agarwal, the legal heir of Late Arun Agarwal, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.03.2025 for Assessment Year 2017-2018. The appe…
Laxmi Gupta vs. ITO Ward 3(2), Darjeeling
The assessee, Laxmi Gupta, filed her return of income on 25.09.2016 declaring a total income of Rs. 2,79,500/-. The case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 12.07.2021. The reo…
Albatross Investment Pvt. Ltd. vs. ITO, Ward 3(1)
The assessee, Albatross Investment Pvt. Ltd., filed its return of income under section 139(1) of the Act on 28.09.2013, declaring a total income of ₹19,250/-. The case was reopened under section 147 of the Act by issuing a notice under sect…
Abhishek Kumar Prasad vs. ITO, Ward-1(1), Siliguri
The assessee, Abhishek Kumar Prasad, is an individual who disclosed a turnover of Rs.52,14,340/- in his tax audit report and ITR for the assessment year 2018-19. However, the total deposits in his bank account amounted to Rs.1,06,74,737/-. …
M/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
M/s S.K. Enterprises vs. National Faceless Assessment Centre (NFAC), Delhi
The appeals are filed by M/s S.K. Enterprises against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16/07/2024 for Assessment Year 2013-14. The appeal against the order pa…
PRIYAM SHARMA vs. NFAC, DELHI
This appeal has been filed by the Assessee, PRIYAM SHARMA, against the order dated 23.4.2024 passed by the NFAC, Delhi relating to assessment year 2013-14. The Assessing Officer (AO) passed the assessment order under section 147 read with s…
Abhishek Kumar vs. CIT
This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was…
SNEHDHAM TRUST Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD
This group of petitions arises from the common issue of the assumption of jurisdiction by the Assessing Officer to issue a notice after 01.04.2022 under Section 148 of the Income Tax Act, 1961, on the ground that such notice was issued by t…
INDER DEV GUPTA & Ors. vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI & Ors.
The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 by the respondent who is the Jurisdictional Assessing Officer (JAO). The petitioners contend that the notices and all subsequent …