Browse Tax Judgements
Showing 1–13 of 13 judgements · Browse by section & bench
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Shri Shahzeb Khan vs ACIT
A search and seizure action was undertaken u/s 132 in the Goyal Gas Group of cases on 10.01.2023 in which the assessee was also covered. The assessee had filed his original return for A.Y. 2023-24 on 23.07.2023, declaring total income of Rs…
Raghav Lekhi vs. AO, Central Circle-25
The assessment was framed by the AO, CC-25, New Delhi u/s. 153C of the Income Tax Act, 1961 for the assessment year 2013-14. A search and seizure proceeding u/s. 132 of the Act was carried out in the case of the searched party (Alankit Grou…
Home Concepts vs Deputy Commissioner of Income Tax, Central Circle-2
The assessee, Home Concepts, filed an appeal against the order of the ld. CIT(A)-23, New Delhi. The assessment was framed by the Deputy Commissioner of Income Tax, Central Circle-2, New Delhi, for Assessment Year 2015-16 under section 153C …
Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.
The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin…
Sh. Ram Ready Mix Concrete Pvt. Ltd. and Kamdhenu Cement vs DCIT
The instant batch of seven appeals involves two assessees, Sh. Ram Ready Mix Concrete Pvt. Ltd. and Kamdhenu Cement, against the orders passed by the CIT(Appeals)-30, New Delhi. The appeals pertain to assessment years 2018-19 to 2021-22 und…
Divya Panwar vs DCIT
The case involves a search and seizure action under Section 132 of the Income Tax Act, 1961, conducted on 14.03.2022 in the Omaxe Group of cases. During the search, digital data was seized, including excel sheets with coded amounts. The Ass…
Sumangal Jewels Private Limited vs. DCIT, Central Circle 4(3), Kolkata
The facts in brief are that the search and seizure action as well as survey operation were conducted on 01.12.2025 on Bhalotia Group of Companies as well as residential premises of Director/partners at different places at Raniganj, Asansol,…
DCIT, Central circle 4(3) Vs. Balajee Mini Steels & Rerolling Private Limited
The assessee, Balajee Mini Steels & Rerolling Private Limited, filed its return of income for the assessment years 2015-16 to 2018-19. A search operation was conducted under section 132 of the Act, revealing that the assessee was involved i…
Shorya Trading Company Pvt. Ltd. vs. ACIT
The assessee, Shorya Trading Company Pvt. Ltd., filed its return of income for Assessment Year 2017-18 declaring a total income of Rs. 870/-. Subsequently, proceedings under section 153A were initiated by the department, and an assessment w…
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.…
ITA No.7750/Del/2018 (ASSESSMENT YEAR 2007-08)
Search and seizure operation was carried out under section 132 of the Act at the business premises of Tinna Group of companies on 11/11/2010. During the course of the search, certain documents were found and seized belonging to the assessee…
Krishna Gopal Saraf Vs. The A.C.I.T
The assessee, Krishna Gopal Saraf, filed his return of income for AY 2013-14 declaring an income of Rs 7,12,630/-. A search and seizure action was carried out on 07.03.2014 under section 132 of the Income-tax Act, 1961, in which various doc…
ITA Nos. 7442, 5952 & 5957/Del/2018
The three appeals arise from the order of the Commissioner of Income Tax (Appeals)-29, New Delhi in respective assessment orders passed by the Assessing Officer. A search and seizure operation under section 132 of the Income Tax Act, 1961 w…