Browse Tax Judgements
Showing 1–20 of 21 judgements · Browse by section & bench
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Aakash Bhardwaj vs AO Circle-1
The assessee is engaged in the business of providing industrial manpower to his clients and had filed its return for A.Y. 2024-25 on 07.11.2024. Subsequently, the assessee revised its return on 15.01.2025, declaring income of Rs. 25,41,180/…
Nitin Garg Vs Income Tax Officer
The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s…
Nikhil Rajpal vs ITO
The assessee, Nikhil Rajpal, filed an appeal against the order dated 16.07.2025, passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act, 1961 for Assess…
Ferranza Electric Vehicle Pvt. Ltd Vs. DCIT
The assessee filed its return of income for AY 2023-24 on 15.10.2023, which was deemed invalid under section 139(9) of the Income Tax Act, 1961. The assessee subsequently filed a revised return under section 139(5) on 18.12.2023, opting for…
P & R Engineering Service Pvt. Ltd. vs. DCIT Circle-19(1)
The assessee claimed deduction under Section 80-IA of the Income Tax Act, 1961 amounting to INR 5,62,48,491/- which was disallowed by the AO because the return of income was filed belatedly on 30.03.2019. The Ld. CIT(A) confirmed the disall…
Shree Capital Services Ltd. Vs. ACIT, Circle-5(1), Kolkata
The assessee, Shree Capital Services Ltd., filed its return of income for the Assessment Year 2022-23 declaring a total income of Rs. 1,55,20,15,750/-. The Assessing Officer (AO) processed the return and denied the claim under Section 115BA…
Bagla Agro Limited Vs. DCIT, Central Circle-4(1)
The assessee, Bagla Agro Limited, filed its return of income for the assessment year 2021-22 declaring a total income of Nil and current liabilities of ₹1,73,512/-. A search action was conducted on the assessee on 05.10.2021, and notices we…
Vikalp Education Society Vs. DCIT
The assessee, Vikalp Education Society, is an education society registered under section 12A of the Income-tax Act, 1961, running a school named Vikalp Public High School. For the assessment year 2022-23, the assessee filed its return of in…
SHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI
The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec…
Avalon Infrastructures Pvt. Ltd. vs. ACIT/DCIT, Circle-3(2), Delhi
This appeal pertains to the assessment year 2019-20 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 24.01.2023. The assessee, Avalon Infrastructures Pvt. L…
Sterling Court F Wing Co-op. Housing Society Ltd. vs. ITO, Ward-31(2)(1)
The assessee, Sterling Court F Wing Co-op. Housing Society Ltd., filed its return of income for the assessment years 2012-13, 2013-14, and 2014-15, claiming deductions under section 80P(2)(d) of the Income Tax Act, 1961. The Assessing Offic…
Jayantilal Moolchand Vanigota Vs ITO, Ward-42(2)(3), Mumbai
The assessee, Jayantilal Moolchand Vanigota, filed an appeal against the assessment order of the ld. CIT(A)/ADDL/JCIT(A)-6, Chennai dated 11.07.2025 for Assessment Year 2023-24. The primary ground of appeal was the denial of the benefit of …
Pahalampur Samabay Krishi Unnayan Ltd. vs ITO, Ward-23(1), Hooghly
This is an appeal filed by the revenue against the order of the National Faceless Appeal Centre [hereinafter referred to as the ‘CIT(A)’] in appeal no.NFAC/2018-19/10008638 dated 07.06.2022. The appeal has been filed by the assessee with a …
Deputy Commissioner of Income Tax, Circle-11(1), Kolkata Vs. Seven Hills Project Private Limited
The assessee, Seven Hills Project Private Limited, is a private limited company engaged in mining, transport contracting, and trading. During the assessment year 2015-16, the Assessing Officer added Rs. 3,62,47,086/- to the assessee's incom…
Joygopalpur Youth Development Centre vs. ITO, Ward-1(1), Exemptions, Kolkata
The assessee, Joygopalpur Youth Development Centre, a society registered under section 12AA of the Income Tax Act, was selected for scrutiny regarding transactions with specified persons. The Assessing Officer found that the assessee made p…
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…
Shree Basaweshwar Vyasaya Seva Sahakari Bank Limited Vs. The Income Tax Officer
The assessee, Shree Basaweshwar Vyasaya Seva Sahakari Bank Limited, a cooperative society, filed its income tax return electronically within the extended due date for the assessment year 2022-23. However, the return was verified after the d…
Shree Revanasiddeshwara Pattina Sahakari Sangh Niyamit Rampur vs. The Income Tax Officer
The assessee, Shree Revanasiddeshwara Pattina Sahakari Sangh Niyamit Rampur, filed its return of income on 23/11/2020, after the extended due date of 31/10/2019, claiming a deduction under section 80P(2)(a)(i) of the Act amounting to Rs. 14…
ACIT vs Talbotforce Services Pvt. Ltd.
The case pertains to the disallowance of a deduction of Rs. 5,76,83,963/- claimed by Talbotforce Services Pvt. Ltd. under section 80-IAC of the Income Tax Act, 1961. The assessee, a Private Limited Company recognized as a START UP, filed it…
M/s Merino Industries Ltd vs DCIT, Circle-12(1), Kolkata
M/s Merino Industries Ltd, a private limited company, filed its return of income for the assessment year 2014-15 declaring a total income of Rs.36,06,90,830/-. The company had received a loan of Rs.39,34,10,000/- from its subsidiary, M/s Me…