Browse Tax Judgements
Showing 101–120 of 189 judgements · Browse by section & bench
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ITO, Circle-25(2), Delhi Vs. Tractebel Engineering Pvt Ltd.
The assessee company, Tractebel Engineering Pvt Ltd., was engaged in providing comprehensive services in power, oil, gas, and infrastructure sectors. The company had reflected advances received from customers amounting to Rs. 5,55,57,145/- …
ITA No.5282/Del/2024
This Revenue’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2024-25/1068493517(1), dated …
Addl. CIT Special Range Vs. Ghaziabad Ship Breakers Pvt. Ltd.
The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) made additions to the income of Ghaziabad Ship Breakers Pvt. Ltd. on account of unexplained cash sales, under valuation of closing stock, and unexplained expe…
ITA No.9692/Del/2019
The assessee, M/s. ESS AAR Automotive Pvt. Ltd., filed its return of income declaring income of Rs.39,54,870/- for the Assessment Year 2013-14. During the assessment proceedings, the Assessing Officer (AO) observed that the assessee had obt…
Sen Ferro Alloys (P) Ltd. vs ACIT, CC-4(3), Kolkata
The case involves two appeals filed by Sen Ferro Alloys (P) Ltd. against the order passed by the Id. CIT(A), Kolkata-27, for the assessment years 2014-2015 & 2015-2016. A search was conducted on the assessee on 01/12/2015, leading to the co…
Samudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi
The assessee, Samudra Commotrade (P) Ltd., had its assessment completed under sections 147/143(3)/144/263 of the Income Tax Act, 1961, on 31.03.2016. An addition of ₹9,97,50,000/- was made on account of unexplained cash credit, assessing th…
Roshan Agarwal vs. DCIT, Central Circle 3(2), Gangtok
The assessee, Roshan Agarwal, an individual residing in Sikkim, filed returns of income declaring total income as 'Nil' and claimed exemption of income of Rs. 3,14,25,287/- under section 10(26AAA) of the Income Tax Act, 1961. The case was s…
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 …
DCIT, CC-4(4), Kolkata Vs. Mira Bibi
The case involves the reopening of the assessment of Mira Bibi for the assessment year 2017-18 under section 148 of the Income-tax Act, 1961 due to discrepancies between her income return and substantial cash deposits and withdrawals. Durin…
Deputy Commissioner of Income Tax, Central Circle 4(3), Kolkata vs. Vivek Gupta
The case involves an appeal by the revenue and a cross objection by the assessee, Vivek Gupta, against the order passed by the Ld. Commissioner of Income Tax (Appeals), Kolkata. The revenue contested the deletion of an addition of Rs. 25,00…
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…
Zany Share Trading Pvt. Ltd. vs. Income Tax Officer, Ward-8(3)(4)
Assessee filed its return of income for the year under consideration on 02/03/2011 declaring total income of Rs. 657/-. The return was processed u/s 143(1) of the Act. Subsequently, the assessment was reopened u/s. 147 by issuing notice u/s…
Umashankar Shiwaprasad Modi vs. Income Tax Department
The assessee, Umashankar Shiwaprasad Modi, filed an appeal against the order passed by the Commissioner of Income-tax (Appeals)-National Faceless Appeal Centre- Delhi for the assessment year 2018-19. The principal grievance of 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 …
Sudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Sangeeta Motilal Shahani Vs. ITO 27(3)(1)
The assessee, Sangeeta Motilal Shahani, filed her return on 30.03.2013, which was processed under section 143(1) of the Income Tax Act, 1961, and selected for scrutiny under section 143(3) of the Act. The assessment was completed with an ad…
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…
Nilesh Premjibhai Patel Vs. ITO, Ward 32(2)(4)
The present appeal has been filed by the assessee, Nilesh Premjibhai Patel, challenging the order dated 31.03.2025 passed by the National Faceless Appeal Centre, Delhi, under section 250 of the Income Tax Act, 1961, for the assessment year …
M/s. Sapphire Fintech Private Limited v/s Deputy Commissioner of Income Tax
The assessee, M/s. Sapphire Fintech Private Limited, is engaged in the business of investment. For the assessment year 2012-13, the assessee filed its return of income declaring a total loss. During the scrutiny assessment, it was observed …