Browse Tax Judgements
Showing 161–180 of 246 judgements · Browse by section & bench
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Sheth Realtors vs. Assistant Commissioner of Income Tax
The assessee, Sheth Realtors, a partnership firm engaged in the development and construction of real estate, filed its return of income for the assessment year 2018-19 on 08/10/2018, declaring Nil income. The return was selected for complet…
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…
Red Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai
The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo…
Ramkumar Venugopal Investments Pvt. Ltd. vs. DCIT, Central Circle-8(1)
The assessment was completed under section 143(3) read with section 147 of the Act by order dated 20-12-2016, where the Assessing Officer (AO) brought to tax a sum of Rs. 66,43,847/- on account of bogus losses claimed by the assessee due to…
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…
Nirman Realtors and Developers Ltd. vs. Circle-2(3)(1)
The assessee, Nirman Realtors and Developers Ltd., filed its return of income for the assessment year 2012-13 declaring a total income of Rs. 1,08,15,970/-. The case was selected for scrutiny assessment, and a notice under section 143(2) of…
Niraj Pravinchandra Doshi Vs ITO,Ward-19(2)(4), Mumbai
The assessee, Niraj Pravinchandra Doshi, a trader of ferrous and non-ferrous metals, had his case reopened based on information from DGIT (Inv.) alleging that he was a beneficiary of bogus purchases from six parties. The purchases from thes…
M/s Neeta Developer Vs. ITO/ NFAC, Delhi
The appeal is preferred by M/s Neeta Developer against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC) dated 19.09.2025 for the Assessment Year 2018-19. The original assessment order was passed…
Mukesh Vaikunthlal Mehta vs Income Tax Officer Ward 34(2)(1), Mumbai
The assessee, Mukesh Vaikunthlal Mehta, filed a return of income for the Assessment Year 2011-2012 declaring a total income of INR 59,459/-. The assessment was reopened, and the Assessing Officer noted capital gains income on account of the…
Lalchand Shankarlal Sharma Vs. Income Tax Officer, Ward 1(4), Thane
The assessee, Lalchand Shankarlal Sharma, has been aggrieved by an addition of Rs. 4,13,18,753/- to his capital account. The addition was made due to an increase in the capital account for the year under reference. The assessee has been in …
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…
Maersk Tankers India Private Limited Vs. ACIT Circle
The assessee, Maersk Tankers India Private Limited, is a resident company and part of the Maersk Tankers Group, operating in the product tanker industry. For A.Y. 2022–23, the assessee filed its return of income declaring total income of Rs…
M Shashikant And Co vs. Income Tax Officer
The assessee, M Shashikant And Co, is engaged in the business of trading and export of cut and polished diamonds. The return of income for the year under consideration was filed on 05.08.2010 and was processed under section 143(1) of the In…
Laxmi Kashinath Thanekar v/s Commissioner of Income Tax (Appeal)
The assessee, Laxmi Kashinath Thanekar, filed a return declaring a total income of Rs. 4,10,584/-. Based on information regarding the sale of immovable property, a notice under section 148 of the Income-tax Act was issued. The Assessing Off…
Ladderup Finance Limited vs. Circle 14(1)(1), Mumbai
The assessee, Ladderup Finance Limited, is a company engaged in investment and finance and financial and management consultancy. It filed its return of income for the year 2015-16 declaring a total income of Rs. 73,59,060/-. The case was se…
Kaishar Interiors Private Limited vs Deputy Commissioner of Income Tax
The Assessee, Kaishar Interiors Private Limited, is a private limited company engaged in interior designing and allied works. For the Assessment Year 2010-2011, the Assessee filed a return of income declaring a total income of INR 84,53,480…
INU Exports Private Limited Vs ITO, 12(2)(2), Mumbai
The assessee-company, INU Exports Private Limited, filed its return of income for the assessment year 2017-18 declaring a loss of Rs. 87.92 crore. The case was selected for scrutiny, and the assessment was completed on 20.12.2019. During th…
Hindustan Construction Company Limited Vs. Dy Commissioner of Income Tax
Hindustan Construction Company Limited, a public listed company engaged in civil construction, filed its return of income for AY 2012-13 reporting a total loss. The case was selected for scrutiny, and an assessment order was passed. Subsequ…
Devi Manubhai Shah Vs Income Tax Officer – Circle 32(1), Mumbai
The case involves Devi Manubhai Shah, who filed a return of income for the Assessment Year 2012-2013 declaring a total income of Rs.24,04,600/-. The Assessing Officer initiated reassessment proceedings based on information received from the…
D.G. Exports vs. Deputy Commissioner of Income Tax-23(1)
The assessee, D.G. Exports, filed its original return of income on 16-08-2011, which was processed under section 143(1) of the Income Tax Act, 1961. The case was reopened under section 147 of the Act based on information from DGIT (Inv.), M…