Browse Tax Judgements
Showing 121–131 of 131 judgements · Browse by section & bench
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Shri Aadesh Tyagi Vs. The Income-tax Officer
The case involves AIR information indicating that the assessee, Shri Aadesh Tyagi, deposited Rs. 10,01,000/- in his savings bank account and enjoyed a capital gain of Rs. 70,25,000/- from the sale of immovable property during F.Y. 2008-09. …
Shri Divjot Singh Mainee vs DCIT
The assessee, Shri Divjot Singh Mainee, was subjected to a search and seizure operation under section 132 of the Income Tax Act, 1961 on 19.11.2018. Following the search, notices under section 153A were issued, and the assessee filed return…
ITA Nos.3367 to 3370/Del/2024 & 3380 to 3381/Del/2024
The assessee, Smt. Peu Veer, derives income from various sources including salary, house property, LTCG, and other sources. She was subjected to a search and seizure operation under section 132 of the Income Tax Act on 19.11.2018. Following…
ITA No.950/Del/2020 & CO-37/Del/2021
The assessee, Sham Lal, filed his return of income for the assessment year 2016-17 declaring an income of INR 2,86,880/-. His case was selected for limited scrutiny, and the assessment was completed with a total income of INR 13,73,51,880/-…
Cumin Infotech Private Limited vs ITO
The assessee, Cumin Infotech Private Limited, filed its return of income for the assessment year 2017-18 on 16.09.2017 declaring Nil income. The assessment was completed under section 143(3) on 23.12.2019 determining the income of the asses…
Kishan Lal Vs. The NFAC
The assessee, Kishan Lal, was robbed on the highway and an addition of Rs 50,00,000 was made on account of alleged unexplained cash. The robbers were caught with Rs 30,38,000, and they admitted having looted Rs 50,00,000. Kishan Lal verifie…
Mundukhola Baksagarh SKUS Ltd. Vs. ITO, Ward-24
The assessee, Mundukhola Baksagarh SKUS Ltd., filed its return of income for A.Y. 2017-18 showing total income as Nil after claiming a deduction under section 80P. The case was selected for scrutiny and the Assessing Officer (AO) observed t…
DCIT, Circle-49(1), Kolkata vs. Chiranjeet Kundu
The case involves large sums of money deposited as cash in the bank accounts of Chiranjeet Kundu during the demonetization period. The Assessing Officer (AO) recorded a finding that these cash deposits could not be verified due to the absen…
Usha Patodia Vs. ITO, Ward 30(1)
The assessee, Usha Patodia, filed her return of income on 20.04.2017, declaring a total income of Rs.12,80,028. Her case was selected for limited scrutiny regarding cash deposited during the demonetization period. The assessee provided evid…
Manik Pal Vs. ITO, Ward-33(2), Kolkata
The assessee, Manik Pal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-NFAC, Delhi, which was passed under section 250 of the Income Tax Act, 1961, for the assessment year 2018-19. The appeal was against …
Om Trading Co. Vs. NFAC Delhi
The assessee, Om Trading Co., a partnership firm, did not file its return of income for the assessment year 2019-20. The department found that the assessee had deposited cash of Rs.2,76,95,000/- in its bank account and withdrawn cash of Rs.…