Browse Tax Judgements
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Mukesh Kumar Agrawal vs ITO Ward 54(5)
The assessee had filed return for A.Y. 2017-18, on 31.10.2017, declaring income of Rs. 5,03,440/-. The case was selected for scrutiny on the issue of cash deposits made during demonetisation period. The assessment was completed at an income…
OM Welfare Society Vs. ACIT Exemption
The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Income Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
Aditi Enterprises vs ITO
The assessee, a partnership firm carrying on the business of trading and manufacturing of gold ornaments as well as trading of bullion, filed its return of income for the relevant year declaring a total income of Rs. 2,89,924/-. The books o…
Dhruva Goel vs. DCIT
The assessee’s appeal for assessment year 2015-16 arises against the order of Ld. CIT-30, New Delhi dated 25.09.2023 involving proceedings u/s 143(3)/153A of the Income-tax Act, 1961 passed by the ACIT, Central Circle-30, New Delhi for AY: …
Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi
The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the…
Income Tax Officer vs. Amit Singla
The assessee filed return of income declaring gross income of Rs.4,12,748/-. The case was selected for limited scrutiny assessment for 'high value cash deposits reported in SFT (Business cases)'. Notices were issued, and the assessee partia…
ACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Income Tax Officer, Ward-43(1), Delhi vs. Super Care Gas Agency
The assessee filed return of income on 31.01.2018 declaring total income of Rs.43,46,160/-. The case was selected for scrutiny through CASS. Notice u/s 143(2) of the Act dated 24.09.2018 was issued. Subsequently, the case was transferred an…
ACIT, Circle-1(1) vs Amba Jewellers Pvt. Ltd.
The appellant company, Amba Jewellers Pvt. Ltd., is engaged in the business of trading and manufacturing of jewelry. The case pertains to the assessment year 2017-18. The Assessing Officer made additions under Section 68 and Section 40A(3) …
Ajay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
Shri Rathi Steel (Dakshin) Limited Vs Assistant Commissioner of Income Tax, Central Circle-16, New Delhi-110055
The appeal is preferred by the assessee against the order dated 16.08.2025 passed by Ld. CIT(A)-26, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessment in this appeal is framed by the Assessi…
Manjeet Singh vs ITO
The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
ACIT (OSD) vs. M/s Gemco Energy Ltd.
The assessee, M/s Gemco Energy Ltd., is a private limited company engaged in the production of electricity from biomass and renewable energy projects. The case pertains to the verification of share capital and unsecured loans received in AY…
Quetzal Buildtech Private Limited vs. ITO
The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
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…
M/s Fairdeal Information Technology Private Limited vs. Income Tax Officer, Ward-9(1), New Delhi
The assessee, M/s Fairdeal Information Technology Private Limited, filed its return of income declaring total income of Rs.5,81,730/-. The case was re-opened u/s 147 by way of issue of notice u/s 148 of the Income Tax Act, 1961. The Assessi…
Marche Retail Pvt. Ltd. Vs. ACIT
Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
DCIT vs. Shri Irfan S/o Sh. Meharban
The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
ACIT, Circle-7(1), Delhi vs. Eberspaecher Suetrak Bus Climate Control Systems India P. Ltd.
The assessee filed its return of income declaring a loss, which was selected for scrutiny. Notices were issued but remained unserved. The Assessing Officer completed the assessment by making substantial additions and disallowances. The asse…