Browse Tax Judgements
Showing 1–11 of 11 judgements · Browse by section & bench
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Shashi Bhushan Gupta vs. JCIT
A search and seizure operation under Section 132 of the Income Tax Act was carried out at the business and residential premises of the Sharda Group of family and Agarwal family on 08.03.2020. During the search, an agreement dated 07.05.2016…
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…
Mandeep Kaur Vs. The J.C.I.T
The assessee, Mandeep Kaur, sold immovable property and received consideration partly in cash amounting to Rs. 67 lakhs out of a total consideration of Rs. 82 lakhs. No assessment was made, but a penalty under section 271D of the Income-tax…
Riviera Apartment Owners Coop. Housing Society Ltd. and Sh. G.S. Saini vs. Income Tax Officer, Ward-20(2), New Delhi
The case involves two appellants, Riviera Apartment Owners Coop. Housing Society Ltd. and Sh. G.S. Saini, who filed multiple appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] dated 16.05.2016. The CIT(A) had in…
Akshay Anand vs AO
The assessee, Akshay Anand, filed a return for A.Y. 2016-17 declaring an income of Rs. 7,88,850/-. The case was re-opened under section 147 to verify unexplained investments and receipts. The assessment was completed at an income of Rs. 66,…
Roshan Agarwal vs. DCIT, Central Circle 3(2), Gangtok
The assessee, Roshan Agarwal, an individual residing in Sikkim, filed returns of income declaring total income as 'Nil' and claimed exemption of income of Rs. 3,14,25,287/- under section 10(26AAA) of the Income Tax Act, 1961. The case was s…
Kamal Dwarkadas Gadodia vs Additional CIT 24(2), Mumbai
The assessee, Kamal Dwarkadas Gadodia, is a non-filer of income tax returns. During the assessment year 2010-11, a survey was conducted under section 133A of the Income-tax Act, 1961, which led to the recording of a statement under section …
Income Tax Officer-20(2)(1) vs. NDW Development Corporation LLP
The assessee, NDW Development Corporation LLP, a limited liability partnership firm engaged in real estate development, filed its return of income declaring its total income as NIL for the assessment year 2022-23. The case was selected for …
Sandeep Kumar Sethia Vs. ITO, Ward-44(2), Kolkata
The assessee, Sandeep Kumar Sethia, filed his return of income for the assessment year 2011-12 declaring a total income of Rs. 1,97,760/-. The assessment proceedings were completed under section 143(3) on 30.03.2014, assessing the total inc…
Raju Siddaiah vs. ITO
The assessee, Raju Siddaiah, an employee of Bharat Sanchar Nigam Limited (BSNL), filed his income return for the assessment year 2017-18 declaring a total income of Rs.3,52,800/-. His case was selected for limited scrutiny to verify cash de…
M/s. Doeguling Primary Agriculture Cooperative Society Ltd. vs. The Income Tax Officer, Ward – 1, Sirsi.
The assessee, M/s. Doeguling Primary Agriculture Cooperative Society Ltd., is a cooperative society registered under the Karnataka Co-operative Societies Act. It filed its return of income on 24/06/2017 declaring Nil income. The case was se…