Browse Tax Judgements
Showing 121–140 of 189 judgements · Browse by section & bench
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Multi Venture Infotech Pvt. Ltd. Vs. National Faceless Appeal Centre
This appeal has been preferred by the Assessee, Multi Venture Infotech Pvt. Ltd., against the order dated 12.04.2023, passed by the National Faceless Appeal Centre (NFAC) /Ld. Commissioner of Income Tax (Appeals) under Section 250 of the In…
Mr.s Jigna Hiren Rambhai vs. ITO, Ward 32(2)(4)
The present appeal has been filed by the assessee, Mr.s Jigna Hiren Rambhai, challenging the order passed by the National Faceless Appeal Centre (NFAC) / CIT(A) under section 250 of the Income Tax Act, 1961 for the assessment year 2014-15. …
Mirador Construction Private Limited vs. Deputy Commissioner of Income Tax
The assessment in this case was completed under section 143(3) of the Act by an order dated 27.12.2019. The Assessing Officer brought to tax a sum of Rs. 1,53,00,000/- as unexplained cash credit under section 68 of the Act. The reason given…
Manish Bhavanji Bheda vs. The Deputy Commissioner of Income Tax, Circle 20(1)
The assessee filed his return of income declaring a loss of Rs. 24,052,648/-, which was selected for scrutiny. After issuance of notice calling for necessary information and documentation, the Assessing Officer (AO) made an addition of Rs. …
Ketan Harilal Mehta vs Assistant Commissioner of Income-tax-32(2), Mumbai
The assessee, Ketan Harilal Mehta, filed his return of income for the assessment year 2014-15 and declared Long Term Capital Gain (LTCG) of Rs. 74,34,044/- under section 10(38) of the Income-tax Act, 1961 as exempted income. He had purchase…
Jigna Ashutosh Bhatt Vs. ITO Ward-32(2)(1)
The assessee, Jigna Ashutosh Bhatt, filed her original return of income for Assessment Year 2011–12 declaring a total income of Rs. 55,695/-. The Assessing Officer initiated reassessment proceedings by issuing a notice under section 148 of …
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…
ITA No.1027/Mum/2025
The assessee, Vishwas Rayons Private Limited, received share application money from Ms. Shreeya Jain and Yash Enterprises, aggregating to Rs. 4,05,00,000/- towards share capital and share premium, which was subsequently forfeited. The Asses…
Income Tax Officer-27(3)(1), Mumbai - 400706 Vs. Savla Associates
The assessee, Savla Associates, a resident partnership firm, filed its return of income for the assessment year 2020-21 declaring a loss of Rs.3,74,132/-. The return was selected for scrutiny, during which the Assessing Officer (AO) noticed…
ITA No. 2208/Mum/2024 & ITA No. 5169/Mum/2025
The case involves Moxa Diamond Pvt Ltd, a private limited company engaged in the business of import, export, and trading of diamonds. The assessee's case was reopened under section 148 of the Income Tax Act, 1961, and an addition of Rs. 61,…
Income Tax Officer-20(2)(1) vs. NDW Development Corporation LLP
The assessee, NDW Development Corporation LLP, a limited liability partnership firm engaged in real estate development, filed its return of income declaring its total income as NIL for the assessment year 2022-23. The case was selected for …
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…
ITA Nos. 6685 to 6687 and 6546 & 6552/M/2025
The assessee, Sajjid Amir Khan, is a proprietor of M/s SAKS INDIA, engaged in exporting hand-embroidery garments. A survey under section 133A was conducted on 30.06.2018, leading to re-assessment proceedings for assessment years 2014-15 to …
Ashish Girish Jain vs Income Tax Officer – 42(1)(1), Mumbai
The assessee, Ashish Girish Jain, filed a return of income for the Assessment Year 2010-2011 declaring a total income of INR 2,92,150. A search and seizure action was conducted by the Director General of Income Tax (Investigation), Mumbai, …
Arvind Bhaguji Kangane Vs DCIT, Circle – 27(1), Mumbai
The assessee, Arvind Bhaguji Kangane, claimed to have been engaged in investment in shares. He filed his return of income for assessment year 2016-17 declaring income of Rs. 30,85,930/-. The case was reopened under section 147 based on info…
ITA No.7390/Mum/2025
The assessee, Sunjewels Private Limited, is a resident corporate entity engaged in the business of manufacturing gold and diamond studded jewellery for export. For the assessment year 2016-17, the assessee filed its return of income declari…
A B Exports Private Limited Vs. Income Tax Officer
The appeal is by A.B. Exports Private Limited against the order of the Commissioner of Income Tax (Appeals)-29, New Delhi, which upheld additions made by the Assessing Officer under section 143(3) read with section 147 of the Income Tax Act…
Reachasia vs. DCIT/ACIT, Circle-29, Kolkata
The assessee, Reachasia, filed a return of income on 30.09.2012 declaring a total income of Rs.20,52,420/-. The case was selected for scrutiny, and the assessment was framed under section 143(3) of the Income Tax Act, 1961, on 28.03.2014, a…
Maithan Ceramic Limited vs ACIT, Circle-7(1), Kolkata
Maithan Ceramic Limited, engaged in manufacturing and dealing in refractory goods, filed its return of income for the Assessment Year 2011-12 declaring a total income of ₹28,82,17,350/-. The case was selected for scrutiny, and the assessmen…
Tigerhill Tradelink Private Limited Vs. ITO, Ward-10(2), Kolkata
The assessee company, Tigerhill Tradelink Private Limited, filed its return of income for A.Y. 2014-15 declaring a loss of Rs. 13,346/-. However, information received from DDIT (Inv.) indicated that the assessee had received Rs. 2,31,00,000…