Browse Tax Judgements
Showing 1–20 of 35 judgements · Browse by section & bench
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Late Smt. Shashi Mittal vs Assessing Officer, Ward-2(3)
The assessee had reportedly sold shares of CCL International Ltd. for Rs.1,69,67,437/-. The assessee had bought these shares for Rs.66,000/- and declared Long Term Capital Gains under section 10(38) of the Act amounting to Rs.1,69,01,437/-.…
Anupma Bidra vs Income Tax Officer, G Budh Nagar
The assessee, Anupma Bidra, deposited cash amounting to Rs. 27,00,000/- in her savings bank account and sold an immovable property for Rs. 72,35,000/- during F.Y. 2011-12. The Assessing Officer issued notices to examine the source of cash a…
DCIT vs. Payal Khemka
The assessee company negotiated for the purchase of a property located at A-32, Westend Colony, Delhi, for Rs. 76 crores. The property was registered on 16.05.2019. During search proceedings, WhatsApp chats and documents were seized indicat…
Sh. Vijay Pal Solanki vs. Income Tax Officer
This appeal arises against the Commissioner of Income Tax (Appeals)-15 [CIT(A)/NFAC], Delhi’s order dated 14.08.2019 passed in case no. 35/16-17, involving proceedings under section 143(3) of the Income-tax Act, 1961. The learned Assessing …
Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad
The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res…
ITA No.7444/Del/1992 & ITA No.6874/Del/1995
The instant batch of two appeals pertains to two assessees: M/s. Associated Techno Plastics (P.) Ltd. and M/s. HCL Employees & Investment Co. Ltd. The Revenue has filed its appeal ITA No.7444/Del/1992 against M/s. Associated Techno Plastics…
ASHOK KUMAR TYAGI VS. INCOME TAX OFFICER
The assessee, Ashok Kumar Tyagi, made cash deposits during the financial year 2011-12 but did not file an Income Tax Return (ITR) for the assessment year 2012-13. Consequently, his case was reopened under section 147 and a notice under sect…
Jaspal Singh and Sons HUF Vs. ITO, Ward 50(3)
The assessee, Jaspal Singh and Sons HUF, filed a return of income for the assessment year 2009-10 declaring nil income. The return was processed under section 143(1) of the act. Subsequently, based on information from the investigation wing…
Puneet Kohli vs Assessment Unit
The assessee, Shri Puneet Kohli, filed a return for Assessment Year 2020-21 declaring income of Rs. 5,55,490/-. The department re-opened the case due to information regarding cash deposits of Rs. 3,54,07,511/- and Rs. 2,23,99,000/- in the a…
Manish Pahwa Vs ITO, Ward-45(2), Delhi
The case involves the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, based on information about transactions with M/s Global IT International amounting to Rs.15,00,000/- during AY 2011-12. The assessee had f…
Lalit Kumar vs ITO Gurugram
The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Gemini Haryanvi Charitable Trust Vs. Income Tax Officer
The assessee/appellant, Gemini Haryanvi Charitable Trust, is aggrieved against the lower authorities' assessment and lower appellate findings adding an amount of Rs.16.50 lakhs as unexplained investment under section 69 of the Income-tax Ac…
Bhavika Bhuwalka Vs. ITO
The case involves an appeal by Bhavika Bhuwalka against the order of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, including the invalidity of the notic…
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,…
Tanuj Pahilaj Lalwani vs Income Tax Officer Ward 27(3)(1)
The assessee, Tanuj Pahilaj Lalwani, is a non-filer of income-tax returns. He, along with his father, purchased a flat for Rs.1.50 crore on 08.09.2017. The case was reopened based on information from the Sub-Registrar, Mumbai. The assessee …
Shri Deepak Devidas Sajnani v/s The Income Tax Officer (International Taxation), Ward – 4(2)(1), Mumbai
The assessee, Shri Deepak Devidas Sajnani, purchased an immovable property for Rs.2,43,44,840/- during the assessment year 2015-16. The Assessing Officer (AO) issued a notice under section 148A(b) of the Income Tax Act, 1961, suspecting tha…
Rishiraj Hitendra Bhandari vs. Income Tax Officer, Ward 24(3)(1)
The appeal emanates from the order passed under Section 250 of the Income-tax Act, 1961 by the Commissioner of Income-Tax, National Faceless Appeal Centre, Delhi, dated 22.09.2025 for the Assessment Year 2017-18. The assessee has challenged…
Manisha Devnani Vs. INT Tax Ward 2(1)(1)
This appeal was filed by Manisha Devnani against the assessment order dated 18.04.2024 passed by the Income-tax Officer (International Taxation), Ward 1(1), Mumbai, under section 147 read with section 144C(3) of the Income-tax Act, 1961, fo…
Jora Ram Mali Vs. ACIT, Circle – 4(2)
The present appeals have been preferred by the assessee, Jora Ram Mali, against the orders dated 16.09.2025 passed by the National Faceless Appeal Centre / CIT(A), Mumbai for the Assessment Years 2018-19 & 2019-20. The appeals involve commo…
Bhavesh Harjiram Solanki vs. DCIT
The assessee, Bhavesh Harjiram Solanki, filed returns of income for the assessment years 2017-18, 2018-19, and 2019-20. A search and seizure action was conducted on the Rubberwala Group, during which statements were recorded from key indivi…