Browse Tax Judgements
Showing 141–160 of 246 judgements · Browse by section & bench
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Ariba India Private Limited vs. ACIT
The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus…
Anshu Dhawan vs. Income Tax Officer
The assessee, Anshu Dhawan, filed her return of income for the Assessment Year 2022-23 declaring a total income of Rs.37,51,250/-. The case was selected for scrutiny under CASS due to low Long Term Capital Gain (LTCG) and high improvement c…
Anil Kr. Jain vs. DCIT
The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Ambika Prasad Mangaraj Vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081853541(1), dated 17.10.2025 involving proceedings under s…
M/s AITA Polymers (P) Ltd. Vs. Income Tax Officer, Ward-2(1), New Delhi
The case involves an appeal by M/s AITA Polymers (P) Ltd. against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1082343702(1), dated 06…
Airbnb Payments India Private Limited vs. DCIT
The present appeal is filed by Airbnb Payments India Private Limited against the final assessment order passed by the Assessing Officer (AO) dated 18.07.2024 under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for Assessme…
Airbnb India Private Limited vs. DCIT, Circle-1(1)
The present appeal is filed by Airbnb India Private Limited against the final assessment order passed by the Assessing Officer dated 24.07.2024 for Assessment Year 2020-21. The assessee contends that the final assessment order is time-barre…
Ahresty India Pvt. Ltd. Vs. ACIT
The captioned appeal is filed by Ahresty India Private Limited challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961 dated 30/10/2018 pertaining to the Ass…
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…
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…
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…
Manish Berlia Vs ACIT, Circle-1(1), Kolkata
This is an appeal filed by the assessee, Manish Berlia, against the order dated 22.10.2024, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-2018. The return of income for the impugned asse…
Mala Singh Vs. Income Tax Officer, Kolkata
The assessee, Mala Singh, proprietor of M/s. Shiv Shakti Enterprise, filed her return of income for AY 2018-19 declaring a total income of ₹15,73,144/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) to…
Madhu Devi Saraf Educational Trust Vs DCIT, Central Circle-3(3), Kolkata
This is an appeal filed by the assessee, Madhu Devi Saraf Educational Trust, against the order dated 29.08.2025, passed by the Id. CIT(A), Kolkata-21, for the assessment year 2023-2024. The assessee had filed its return of income along with…
Hanuman Agro Industries Vs DCIT, Circle-4(1), Kolkata
This is an appeal filed by Hanuman Agro Industries against the order dated 22.05.2025, passed by the ld.CIT(A), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2018-2019. The assessee originally filed its return of inc…
ABC India Limited Vs. DCIT, Circle 11(1)
The assessee, ABC India Limited, filed a return of income for the assessment year 2015-16 declaring total income at nil. The case was selected for scrutiny, and notices under sections 143(2) and 142(1) of the Income Tax Act were issued and …
The UK Trade Desk Ltd. Vs ACIT (International Taxation-4(3)(1)
The assessee, The UK Trade Desk Ltd., is engaged in the business of providing technology and services related to internet advertising. It filed its return of income for the assessment year 2022-23 declaring Nil income. The case was selected…
TBZ Nirmal Zaveri Private Limited vs DCIT-5(3)(1)
The assessee, TBZ Nirmal Zaveri Private Limited, is a private limited company engaged in the business of goldsmith, silversmith, and jewelers. During the assessment year 2014-15, the assessee filed a return declaring a total income of Rs.3,…
Suresh Shroff Memorial Trust Vs. ITO (Exemption) Ward 2(2), Mumbai
The Suresh Shroff Memorial Trust, a charitable trust, filed its return of income declaring total income as NIL for the assessment year 2017-18. The Assessing Officer (AO) denied the exemption under Section 11 of the Income Tax Act, 1961 and…