Browse Tax Judgements
Showing 1–20 of 50 judgements · Browse by section & bench
Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.
Assistant Commissioner of Income Tax, CC-30, Room No.320, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi-110055 Vs E-Homes Infrastructure Private Limited, DASNA Annexe I ECE House, 28A, Connaught Place, S.O. Central Delhi, New Delhi-110001
The Revenue has raised several grounds of appeal against the order of the learned Commissioner of Income Tax (Appeals)-30, New Delhi, which allowed the assessee's appeal and deleted certain additions made by the Assessing Officer. The asses…
Shayam Gupta vs. DCIT
The appeals are filed by the assessee against different orders of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2018-19 to 2021-22. The assessee challenged the initiation of proceedings under Section 15…
DCIT, Central Circle-03, New Delhi vs. Kunjan Arora
A search and seizure action was carried out in Mahesh Mehta group of cases on 30.06.2009 where certain documents pertaining to the assessee were found and seized. On the basis of these documents, a satisfaction note was recorded for initiat…
Sh. Sudesh Gahlot vs. DCIT
The assessee, Sh. Sudesh Gahlot, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), Delhi-23, dated 28.06.2025, which dismissed the assessee's appeal against the assessment order passed u/s 153C of the Act, 1…
ACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd
The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date…
Haldiram Snacks Pvt. Ltd. vs. DCIT
The assessee, Haldiram Snacks Pvt. Ltd., filed an appeal against the order of the Commissioner of Income Tax (Appeals)-29/NFAC, New Delhi dated 20.06.2025 for A.Y. 2020-21. The assessee challenged the assessment order dated 28.09.2022 passe…
Shiv Shakti Handicrafts Pvt. Ltd. vs ITO
The assessee company, Shiv Shakti Handicrafts Pvt. Ltd., filed its return of income for AY 2012-13 declaring income of INR 12,85,810/-. A search and seizure operation was carried out in the case of Tirupati Sunworld Group of companies on 11…
Seemsan Impex Pvt. Ltd. Vs. DCIT, CC-29
During the years 2016-17 to 2018-19, the appellant, Seemsan Impex Pvt. Ltd., was engaged in trading gold and jewellery. The case was subject to search assessment under Section 153C of the Income-tax Act, 1961. Search and seizure was carried…
Vishal Bhutani v. ACIT, Central Circle-3 & ITO, Ward-1
The assessee's return was filed at total income of Rs.39,11,880/-. Consequent to a search and seizure operation in the cases of Sh. Pranjil Batra Group on 17.08.2020, the assessee's case was taken up for search assessment u/s 153C of the Ac…
Ajay Gupta vs. DCIT
The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section…
Assistant Commissioner of Income Tax, CC-30 vs VINOD KUMAR
The Revenue has appealed against the orders dated 28.02.2025 passed by the learned Commissioner of Income Tax(Appeals)-30, New Delhi, for Assessment Years 2018-19, 2019-20 and 2020-21. The assessments were framed by the Assessing Officer un…
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…
Vinay Homes Pvt. Ltd. vs DCIT
The assessee, Vinay Homes Pvt. Ltd., filed an appeal against the order of the Ld. Commissioner of Income Tax (A)-24, New Delhi, which dismissed the assessee's appeal against the assessment order dated 28.12.2021. The assessment order made a…
Ms. Asha Gupta Vs. DCIT
The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi…
Sh. Vipul Gupta Vs. DCIT, CC-2, Noida
The assessee’s appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals)-IV [in short, the “CIT(A)”], Kanpur’s order dated 31.10.2018 passed in case no. CIT(A)-IV/10003/DCIT-CC-Noida/2016-17, involving proce…
Richa Nangia vs. ACIT, Central, Circle-2.5
Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around commo…
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 …
Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT
During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the …
HITCHKI CREATION PVT. LTD. VS. DCIT, CENTRAL CIRCLE, MEERUT
A search and seizure operation under section 132 was conducted on 27.11.2014 in the case of Maconns, Meenu and Yadav Singh Group, wherein certain incriminating documents were found and seized relating to the assessee. Subsequently, a notice…
M/s. Sauda Securities Pvt. Ltd Vs. DCIT
A search and seizure operation was conducted under section 132 of the Income-tax Act, 1961 at the residential and business premises of M/s. SRS Group on 09.05.2012. The case of the assessee was centralized vide order under section 127 of th…