Browse Tax Judgements
Showing 141–160 of 171 judgements · Browse by section & bench
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Anusua Ghosh Vs ACIT Circle-29, Kolkata
This is an appeal filed by the assessee, Anusua Ghosh, against the order of the ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi, dated 31.08.2024 for the assessment year 2014-2015. The assessee is challenging the notice issued und…
Shri. Vinod Kumar Singhal Vs. PR.CIT
This appeal was filed by the assessee, Shri. Vinod Kumar Singhal, against the order passed by the Principal Commissioner of Income Tax (PR.CIT) under section 263 of the Income Tax Act, 1961. The PR.CIT had set aside the reassessment order p…
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…
Shri. Sandeep Vimalchand Gadiya Vs. ITO
The facts of the case are that there was a substantial cash deposit in the Financial Year 2011-12 in the assessee’s bank account, and the assessee did not file a return of income. A notice under section 148 of the Act was issued, and severa…
ITA Nos.45, 46, 47, 48/Bang/2020 and ITA No.205/Bang/2022
The assessee, Shri. D. K. Shivakumar, filed returns of income for Assessment Years 2006-07 to 2010-11. Searches were conducted in related cases, and incriminating materials indicating undisclosed income were seized. The Assessing Officer (A…
Sunil Gupta vs. ACIT
The assessee, Sunil Gupta, filed his return of income for the Assessment Year 2012-13 on 02.02.2013 declaring a total income of Rs. 3,41,980/-. A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 13.…
Karambir Singh Vs The Income-tax Officer
The assessee, Karambir Singh, filed his Return of Income for the Assessment Year 2015-16 declaring an income of Rs. 16,83,120/-. The return was selected for scrutiny assessment and the assessment under section 143(3) was completed on the re…
S.S.M. Forex Private Limited vs. DCIT
The assessee company, S.S.M. Forex Private Limited, is an RBI registered currency exchanger. A search and seizure operation was conducted on the Sushil Goel group, including the assessee company, on 30/01/2020. During the search, no incrimi…
ADIL vs. ITO
The assessee, Shri Adil, an individual, never filed his return of income. The Assessing Officer (AO) had information that the assessee purchased an immovable property for Rs. 1,02,33,500/- and paid stamp duty of Rs. 4,87,500/- jointly with …
Ramgiri Vs. Income Tax Officer, Ward-3(1)
The assessee, a housewife and non-filer, received compensation from the compulsory acquisition of her land by State Government Authorities. She invested Rs.58,51,071/- from this compensation in a Term Deposit, the interest of which was subj…
Mukesh Kumar vs. ITO, Sonipat, Haryana
The assessee, Mukesh Kumar, an individual, filed his return of income for the assessment year 2012-13 on 21.02.2014, admitting a total income of Rs. 2,88,220/-. The Assessing Officer (AO) received information indicating that a sum of Rs. 1,…
M/s Jamiya Arabiya Nafe Ul Uloom Education Society vs Income-tax Officer, (Exemption) Ward, Ghaziabad
The assessee, M/s Jamiya Arabiya Nafe Ul Uloom Education Society, a registered society and 'madarsa', received a cash deposit of Rs. 38,34,097/- in Allahabad Bank, Kolkata main branch. No return of income was filed by the assessee. The Inco…
Gajender Kumar Vs. ITO
The appeals in ITA Nos. 3154 & 3155/Del/2023 for AYs 2012-13 and 2013-14 arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 08.09.2023 against the order of assessment passed u/s 147 r.w.s 144 of the Income-tax…
Raghuvir Retailers Pvt. Ltd. vs PCIT-2
The assessee, Raghuvir Retailers Pvt. Ltd., filed its return of income on 28.09.2013 declaring a loss of ₹5,144/-. Subsequently, the case was reopened under section 147 of the Income-tax Act, 1961, based on information alleging receipt of ₹…
M/s. Shroff Properties Pvt. Ltd. vs ITO, Ward-1(1), Kolkata
The assessee, M/s. Shroff Properties Pvt. Ltd., is a Private Limited company engaged in business for the Assessment Year 2010-11. The Assessing Officer received information from the Investigation Wing about an accommodation entry received b…
JCIT, (IN-SITU), Circle-4(1), Kolkata Vs. Tezas Trading Company Pvt. Ltd.
The appeal was preferred by the revenue against the order of the Ld. Commissioner of Income Tax (Appeal), National Faceless Appeal Centre (NFAC), Delhi, which quashed the assessment order made by the Assessing Officer. The Assessing Officer…
ACIT, Circle 25 (1) vs. Vipul Limited
The assessee, Vipul Limited, filed its return of income for Assessment Year 2007-08 declaring an income of Rs.67,58,29,846/-. Subsequently, the assessee revised its return declaring a total income of Rs.71,13,29,746/-. The assessment was co…
Jagbir Singh vs ITO
The assessee, Jagbir Singh, filed his return of income for the assessment year 2011-12 electronically on 07.07.2011, which was processed under section 143(1) of the Income Tax Act, 1961. The Assessing Officer (AO) received information from …
Parvinder Kaur Sawhney vs. Pr.CIT, Delhi – 12
The assessee, Parvinder Kaur Sawhney, did not file an income tax return for the Assessment Year 2011-12. A notice under section 148 of the Income-tax Act, 1961 was issued, but the assessee did not respond. Consequently, the assessment was c…
Neena Commercial Pvt. Ltd. Vs. ACIT(OSD), Ward-1(2)
The assessee, Neena Commercial Pvt. Ltd., filed a return of income on 29.09.2010. The Assessing Officer (AO) received information from the Director of Income Tax (Investigation) indicating that large cash deposits were made in ICICI Bank br…