Browse Tax Judgements
Showing 1–20 of 90 judgements · Browse by section & bench
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Lava International Ltd. vs Assessment Unit
The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Raidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Sai Expo Fab Pvt. Ltd. vs DCIT Circle-22(2)
The assessee company filed its return for A.Y. 2014-15 on 26.11.2014 declaring total income of Rs. 26,11,290/-. Subsequently, on the basis of information available on the Insight portal regarding bogus transactions made by the assessee, the…
Dharambir v. National Faceless Assessment Centre, Delhi
The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
Rajiv Garg vs. Commissioner of Income Tax (Appeals)
The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an…
McKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
Lambent Engineering Pvt. Ltd. vs. Income Tax Officer, Ward-15(1), New Delhi
The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1083012489(1), dated…
DCIT, Circle 28(1) vs. Ashwani Khurana
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
Sanjay Kumar Vs. Deputy Commissioner of Income Tax
The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Vardhman International v. Commissioner of Income Tax (Appeals)
The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
Honda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Vishnu Purohit Vs. ITO, Ward-61(1), Kolkata
The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
Income Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
BHUPINDER SINGH VS. NFAC, DELHI
The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assesse…
Fluor Daniel India Private Limited vs. DCIT, Circle 7 (1)
During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc…
Shahjad vs ITO
The appeal was filed by the assessee, Shahjad, against the First Appellate order dated 28.03.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 24.03.2022. The …
Krishan Kumar vs. Assessment Unit, Income Tax Department
The assessee, Krishan Kumar, filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 29.04.2024 for the Assessment Year 2018-19. The Assessing Officer had pass…
MONIKA INDUSTRIES VS. ITO, WARD 56(3)
The assessee, MONIKA INDUSTRIES, filed a return of income on 30.10.2018 declaring a total income of Rs. 2,81,810/-. The Assessing Officer (AO) accepted the returned income and passed an order on 29.12.2023 under sections 147, 144, and 144B …
Rahul Rastogi vs. ACIT
Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
Chevrolet Sales India Pvt. Ltd. Vs. ACIT
The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. …