Browse Tax Judgements
Showing 1–10 of 10 judgements · Browse by section & bench
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DCIT, Central Circle, Delhi vs. Pooja Mittal
A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
ITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015 Green Mark Infra Ltd. ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018 Moderate Credit Corp. Pvt. Ltd.
The assessees, Green Mark Infra Limited and Moderate Credit Corporation Private Limited, filed their original Income Tax Returns for various assessment years. The Assessing Officer received information that the assessees were engaged in pro…
Raja Paints India Private Limited Vs Deputy Commissioner of Income Tax
The assessee, Raja Paints India Private Limited, is contesting an ad-hoc addition of Rs.3,05,61,134/- made by the Assessing Officer (AO) on account of Gross Profit for Assessment Year 2017-18. A survey under section 133A was conducted on th…
DCIT, Noida Vs. Pearl Precision Products Pvt. Ltd
The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey …
ITA Nos. 6685 to 6687 and 6546 & 6552/M/2025
The assessee, Sajjid Amir Khan, is a proprietor of M/s SAKS INDIA, engaged in exporting hand-embroidery garments. A survey under section 133A was conducted on 30.06.2018, leading to re-assessment proceedings for assessment years 2014-15 to …
Narayan Dalmia
The appellant-assessee, Narayan Dalmia, filed his return of income on 06.10.2018 declaring a total income of Rs.20,60,150/-. The case was selected under ‘Compulsory criteria’ and a notice under section 143(2) of the Act was issued and serve…
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 vs. Sujit Arya
The assessee, Sujit Arya, was carrying on the business of transportation of goods. A survey action under section 133A of the Income Tax Act was conducted on 08.11.2013. During the survey, some documents were impounded, and statements were r…
Shri Mohan Sharma Vs. ITO, Ward-1(5), Faridabad
The assessee, Shri Mohan Sharma, sold shares on 05/08/2013 at a total value of Rs.2,51,21,976-00 before paying STT and brokerage through M/s. Kotak Securities Ltd. These shares were dematerialized on 24/07/2012, making the holding period le…
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…