Browse Tax Judgements
Showing 161–180 of 189 judgements · Browse by section & bench
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Ideacraft Eventures Private Limited vs. ITO, Gurgaon
The Assessing Officer (AO) made an addition of Rs. 28,03,354/- to the income of the assessee, noting that the amount remained unexplained out of the cash deposited in the bank account of the assessee. The assessee failed to provide necessar…
Income Tax Officer, 4(1), New Delhi-110014. Vs. Bhasin Jewellers Private Limited
The assessee, Bhasin Jewellers Private Limited, is a private limited company engaged in trading gold and diamond jewellery. The return of income was filed on 26.09.2017 declaring a total income of Rs. 22,25,160/-. The assessment was scrutin…
Abhishek Kumar vs. CIT
This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was…
Apex Heights Pvt. Ltd. vs. ITO
The assessee, Apex Heights Pvt. Ltd., filed its return of income for the Assessment Year 2018-19 on 31/10/2018 declaring a total income of Rs.61,80,000/-. The assessment was taken up for scrutiny under CASS and was completed u/s 143(3) on 2…
Shri Kishan Kumar Gupta Vs. The I.T.O
The assessee, Shri Kishan Kumar Gupta, is a merchant trading in agro/vegetable products and has been regularly filing his return of income. For the assessment year 2014-15, the assessee declared a turnover of Rs 52,80,325/- and calculated h…
M/S REAL VALUE FOODS PRIVATE LIMITED VS. ITO, WARD 21(1), NEW DELHI
These appeals have been filed by the Assessee, M/S REAL VALUE FOODS PRIVATE LIMITED, against the respective orders passed by the Ld. CIT(A)/NFAC, Delhi relating to assessment years 2016-17, 2017-18, 2018-19 & 2019-20. The issues are inter-c…
Shri Hemant Kumar Vs. The I.T.O.
The assessee, Shri Hemant Kumar, filed two separate appeals (ITA No. 1464/DEL/2019 for A.Y. 2010-11 and ITA No. 1465/DEL/2019 for A.Y. 2011-12) against the order of the ld. CIT(A)-1, Gurgaon dated 31.03.2016. The appeals were heard together…
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…
Indane Bottling Plant Loading and Unloading, Labour Co-operative Society Ltd. vs. Assistant Commissioner of Income Tax
The present appeal arises from an order under Section 250 of the Income Tax Act, 1961, passed by the Commissioner of Income Tax (Appeals) at the National Faceless Appeal Centre, Delhi, dated 24.02.2025. The Assessing Officer (AO) disallowed…
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…
Arjun Sawhny vs. National Faceless Appeal Centre (NFAC), Delhi
The assessee/appellant, Arjun Sawhny, filed an income tax return declaring income of Rs. 1,39,65,310/- for the assessment year 2017-18. The case was selected for scrutiny, and after proceedings, the Assessing Officer (AO) issued notices and…
Income Tax Officer, Ward 16(3), New Delhi vs. M/s Mauve Star Realtors Pvt. Ltd.
The case involves an appeal by the Revenue against the order of the Commissioner of Income Tax (Appeals)-6 Delhi, which had deleted certain disallowances and additions made by the Assessing Officer (AO). The AO had disallowed interest expen…
Shashi Kant Chaurasia Vs. DCIT
The assessee, Shashi Kant Chaurasia, filed his return of income for the assessment year 2018-19 declaring income of Rs.149,47,78,770, which included long-term capital gains (LTCG) of Rs.144,46,86,075 from the sale of cut and polished diamon…
ITA Nos. 196/Del/2022 & Others
The appeals arise from the orders of the Ld. Commissioner of Income Tax (Appeals)-29, New Delhi in respective assessment orders passed by the Assessing Officer. The Assessing Officer made additions under section 68 of the Income Tax Act, 19…
Narmada Commodities Trading Pvt. Ltd. vs. ITO, Ward-6(3)
The assessee, Narmada Commodities Trading Pvt. Ltd., filed its return of income on 08.10.2010, declaring a total income of ₹1,22,035/-. The Assessing Officer (AO) received information about undisclosed bank accounts with significant cash de…
M/s Parwani Traders Pvt. Ltd. vs. ITO, Ward-2(1)
The assessee, M/s Parwani Traders Pvt. Ltd., filed its return of income for the assessment year 2018-19 declaring a total income of ₹12,05,270/-. The case was selected for complete scrutiny, and the Assessing Officer (AO) noted a credit of …
Devindra Singh vs. Deputy/Assistant Commissioner of Income Tax
The assessee, Devindra Singh, an ex-serviceman, had cash deposits of Rs. 26,20,000 in his State Bank of India account during Financial Year 2014-15. The Department issued a notice under section 148A(b) of the Income Tax Act on 30.03.2022, a…
Maruti Multichem Pvt. Ltd. vs. The DCIT
The assessee, Maruti Multichem Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 declaring a total income of Rs. 1,79,06,740/-. The case was reopened on the basis that the assessee had received bogus loans and advances f…
The ACIT, Circle -7(1), New Delhi Vs M/s. Dayal Steel P. Ltd.
The case pertains to the assessment year 2012-13 where M/s. Dayal Steel P. Ltd. filed a return declaring an income of Rs. 11,28,235/-. The case was selected for scrutiny under CASS. During the year, the assessee received unsecured loans amo…