Browse Tax Judgements
Showing 1–20 of 27 judgements · Browse by section & bench
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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…
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…
Orient Craft Limited Vs. The Dy, C.I.T
The appeals and cross objections pertain to the assessment years 2010-11, 2011-12, and 2012-13. The main issue revolves around the addition of expenses claimed by the assessee for job work done by various parties, which the Revenue alleges …
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…
ACIT, CC-25 vs. Shri Bir Kumar Jain
The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 25.03.2025 of the Ld. CIT(A)-29, New Delhi. The assessment order dated 23.04.2021 u/s 143(3) of the Income Tax Act, 1961 was passed by the…
Rajeev Aggarwal vs. Deputy Commissioner of Income Tax, Central Circle-1
A search & seizure operation u/s 132 of the I.T. Act, 1961 was conducted on 30.07.2018 at the residential as well as office premises of Piyush Group of Cases including the assessee by virtue of the authorization of the Pr. Director of Incom…
M/s AK Landcon Pvt. Ltd. vs. DCIT, CC-28
The appeal is preferred by the assessee against the order dated 14.08.2025 of Ld. CIT(A)-25, New Delhi, arising out of the assessment order dated 15.02.2024 u/s 153C of the Income Tax Act, 1961 passed by DCIT, CC-28, New Delhi for AY: 2020-…
M/s AK Landcon Pvt. Ltd. vs. DCIT, CC-28
The appeals were preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed u/s 143(3)/153C of the Income-tax Act, 1961. No…
Gaurav Kathuria vs ACIT
The present appeal is filed by assessee against the order dated 18.09.2024 by Ld. Commissioner of Income Tax (A)-3, Gurgaon in Appeal No.10543/2017-18 passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 08.06.20…
N V Distilleries Pvt. Ltd. vs DCIT
The assessee filed cross-appeals challenging the validity of assessment orders passed under Section 143(3) read with Section 153A of the Income Tax Act, 1961, based on the approval granted under Section 153D of the Act. The approval was gra…
Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
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…
Avnish Aggarwal Vs DCIT
The case involves an appeal by Avnish Aggarwal against the order dated 15.07.2021 of the Commissioner of Income-tax (Appeals), Kanpur-4, arising from an order dated 31.12.2018 passed under sections 153C/143(3) of the Income Tax Act, 1961 by…
ITAs No.2462 & 2463/Del/2016 and ITAs No.3173 & 3174/Del/2016
The case involves appeals by the Revenue against the orders of the Commissioner of Income-tax (Appeals)-23, New Delhi, which had deleted substantive and protective additions made in the assessment orders for the assessment years 2011-12 and…
Onus Plantations & Argo Ltd. vs Dy. Commissioner of Income Tax
The case pertains to the assessment year 2015-16. A search and seizure action was conducted under section 132 of the Income Tax Act, 1961, revealing documents related to 'accommodation entry' transactions. The Assessing Officer (AO) assesse…
Neetal Relan Vs ACIT
A search and seizure operation was carried out by the Investigation Wing, New Delhi in the case of Nagpal group of cases on 10.01.2018. Various incriminating documents were found and seized from the premises of Sh. Gokul Kumar and Rashmi Ku…
DCIT, CENTRAL CIRCLE-20 Vs RAMESH SHARMA
The assessee, Ramesh Sharma, is an individual engaged in the business of civil construction and interior and exterior decoration under the name Sharma Construction. A search and seizure operation was conducted on his premises on 15.06.2011.…
ITA Nos. 5727-5730 & CO 239-242/Del/2025
The captioned appeals preferred by the Revenue and the respective cross-objections preferred by the assessee are directed against separate orders passed by the Ld. CIT(Appeals)-30, New Delhi under Section 153A r.w.s. 143 of the Income Tax A…
ITA Nos. 463 to 465, 467, 523 & 524, 457/Del/2022
These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed under section 153A read with section 143(3) of…
DCIT, Central Circle-1, Faridabad, Haryana Vs Empire Realtech Pvt. Ltd.
This case involves a Revenue’s appeal and assessee’s cross objection for Assessment Year 2012-13, arising against the CIT (A)-3, Gurgaon’s order dated 05.04.2017, in proceedings under section 153A(1)(b) read with section 143(3) of the Incom…