Browse Tax Judgements
Showing 1–20 of 111 judgements · Browse by section & bench
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Mukesh Kumar Agrawal vs ITO Ward 54(5)
The assessee had filed return for A.Y. 2017-18, on 31.10.2017, declaring income of Rs. 5,03,440/-. The case was selected for scrutiny on the issue of cash deposits made during demonetisation period. The assessment was completed at an income…
OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
M/s.Ashiana Manufacturing India Ltd vs. DCIT
The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Mander Jain Vs. Income Tax Officer, Ward-59(5)
The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Mandeep Singh vs. DCIT, CC-I, Noida
A search and seizure at Mansam Noida Vaults in Locker No. 1172048, F8 in the name of Sh. Mandeep Singh was conducted on 01.02.2022. During the search, cash amounting to Rs. 23,80,050/- was found and seized from the locker. The assessee file…
Ajay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
Shri Rathi Steel (Dakshin) Limited Vs Assistant Commissioner of Income Tax, Central Circle-16, New Delhi-110055
The appeal is preferred by the assessee against the order dated 16.08.2025 passed by Ld. CIT(A)-26, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessment in this appeal is framed by the Assessi…
Anil Bansal vs ITO
The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Manjeet Singh vs ITO
The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Nawab Motors Pvt. Ltd. Vs ITO
The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Marche Retail Pvt. Ltd. Vs. ACIT
Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
DCIT vs. Shri Irfan S/o Sh. Meharban
The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
Pantech Lifestyle Private Limited vs. Assessing Officer
The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1081300799(1), dated…
Alfa Modern Mobiles Pvt. Ltd. vs ITO
The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
Kamlesh Kumar Aggarwal vs Income Tax Officer, Ward-49(4), New Delhi-110002
The assessee/appellant is aggrieved against the lower authorities’ assessment and lower appellate findings treating his cash deposits of Rs.27,01,243/- during demonetization as unexplained under Section 68 read with Section 115BBE of the In…
Peartree Enterprises P. Ltd. Vs. Income Tax Officer, Ward-19(4)
The assessee's appeal is against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 03.09.2025, for AY 2017-18. The Assessing Officer observed cash deposits of Rs.44,17,500/- during demoneti…
Sanmati Packaging Pvt. Ltd. vs. ITO
The assessee/appellant, a company engaged in manufacturing and supplying packaging products, is aggrieved against the assessment findings dated 07.12.2019 and the lower appellate discussion dated 01.05.2024 adding Rs.6,38,143/- as unexplain…