Browse Tax Judgements
Showing 1–19 of 19 judgements · Browse by section & bench
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M/s. Decent Securities (P) Ltd. vs ACIT
The present appeal is filed by assessee against the order dated 31.07.2025 by Ld. Commissioner of Income Tax (A), National Faceless Appeal Centre (NFAC), Delhi in Appeal No.CIT(A), Delhi-3/10397/2019-20 passed u/s 250 of the Income Tax Act,…
AT & S India Pvt. Ltd. Vs. PCIT, Kolkata-2, Kolkata
This appeal was filed by AT & S India Pvt. Ltd. against the order of the Principal Commissioner of Income Tax (PCIT) - Kolkata-2, Kolkata, passed under Section 263 of the Income Tax Act, 1961, for the Assessment Year 2017-18. During the hea…
Raunaq EPC International Ltd. Vs PCIT(Central)
This appeal by Raunaq EPC International Ltd. for Assessment Year 2018-19 arises against the PCIT(Central), Delhi-1’s order dated 11.03.2024, in proceedings under section 263 of the Income Tax Act, 1961. The assessee challenges the revision …
Systems Tek India Private Limited Vs The Principal Commissioner of Income Tax-7
The assessee, Systems Tek India Private Limited, filed its return of income for the assessment year 2016-17 declaring a loss. The case was reopened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, based on inform…
M/s T. C. Agro Food Industries Vs Income Tax Officer
The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
M/s. Nishan Inbuild Ltd. Vs. Pr. CIT
The assessee, M/s. Nishan Inbuild Ltd., appealed against the Principal Commissioner of Income Tax (Central) [PCIT] at Meerut’s revision direction under section 263 of the Income-tax Act, 1961. The PCIT had deemed the Assessing Officer’s sec…
IN THE INCOME TAX APPELLATE TRIBUNAL “D” BENCH KOLKATA
This appeal was filed by Sreema Associates Pvt. Ltd against the order dated 28.08.2025 of the NFAC, Delhi (hereinafter referred to as the 'CIT(A)') passed under section 250 of the Income-tax Act, 1961 for the assessment year 2020-21. The or…
Rajeev Kejriwal Vs. I.T.O., Ward-33(1), Kolkata
The assessee, Rajeev Kejriwal, an individual, filed his return of income for the assessment year 2017-18 showing a total income of ₹17,80,400/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) and th…
Red Hat India Private Limited Vs. Principal Commissioner of Income Tax-6, Mumbai
The assessee, Red Hat India Private Limited, filed its original return declaring nil taxable income and disclosed an international transaction in the nature of royalty with its associated enterprise, Red Hat Inc. Upon finalisation of its bo…
LinkedIn Technology Information Pvt Ltd Vs. The P.C.I.T
The assessee, LinkedIn Technology Information Pvt Ltd, is engaged in providing marketing and customer support services to LinkedIn Singapore Pte Ltd and contract research and development services to LinkedIn Ireland Unlimited Company. The a…
Shri. Vinod Kumar Singhal Vs. PR.CIT
This appeal was filed by the assessee, Shri. Vinod Kumar Singhal, against the order passed by the Principal Commissioner of Income Tax (PR.CIT) under section 263 of the Income Tax Act, 1961. The PR.CIT had set aside the reassessment order p…
M/s. Jyothi Pattin Souhard Sahakari Niyamithi vs. The Income Tax Officer, Ward – 1, Gadag
The assessee, M/s. Jyothi Pattin Souhard Sahakari Niyamithi, a co-operative society, is engaged in the business of banking and providing credit facilities to its members. For the assessment year 2015-16, the assessee filed a return of incom…
Vasdev Gupta vs Pr. CIT
This appeal is filed by the assessee, Vasdev Gupta, against the order of the Principal Commissioner of Income Tax, Rohtak dated 04.03.2022 for the Assessment Year 2017-18 passed under section 263 of the Income Tax Act. The assessee raised s…
Sameer Kumar Chhabra Vs. Pr. CIT
This appeal was filed by the assessee, Sameer Kumar Chhabra, against the order dated 04.02.2016 passed by the Principal Commissioner of Income Tax, Hisar, pertaining to the assessment year 2011-12. The appeal arises out of the assessment or…
M/s. Inland Teevra Pvt. Ltd. vs. DCIT, Central Circle-3(2), Kolkata
The assessee, M/s. Inland Teevra Pvt. Ltd., claimed interest on TDS amounting to Rs. 5,26,747/- as an expenditure. The Principal Commissioner of Income Tax (Central), Kolkata-2, noticed this and observed that such expenditure was not allowa…
Raghuvir Retailers Pvt. Ltd. vs PCIT-2
The assessee, Raghuvir Retailers Pvt. Ltd., filed its return of income on 28.09.2013 declaring a loss of ₹5,144/-. Subsequently, the case was reopened under section 147 of the Income-tax Act, 1961, based on information alleging receipt of ₹…
ITA nos. 1918,1921/Del/2024; 1919/Del/2024 & 1920 & 1922/Del/2024
These appeals are preferred by different assessees against orders dated 11.03.2024, 13.03.2024, 14.03.2024, 15.03.2024, passed by the Learned Principal Commissioner of Income Tax (Central), Gurgaon, for the Assessment Years 2013-14 and 2014…
Parvinder Kaur Sawhney vs. Pr.CIT, Delhi – 12
The assessee, Parvinder Kaur Sawhney, did not file an income tax return for the Assessment Year 2011-12. A notice under section 148 of the Income-tax Act, 1961 was issued, but the assessee did not respond. Consequently, the assessment was c…
Arabinda Paul Vs. PCIT, Kolkata
The assessee, Arabinda Paul, filed his return of income for the Assessment Year 2017-18 on 06.11.2017, declaring a total income of ₹4,87,850/-. His case was selected for limited scrutiny to verify cash deposits during the financial year. Th…