Browse Tax Judgements
Showing 1–20 of 68 judgements · Browse by section & bench
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Ashriya Consultive (OPC) Pvt. Ltd. Vs ITO
During the year, the assessee company was engaged in the business of wholesale and retail of textile and other related products. The return of income for A.Y. 2022-23 was e-filed by the assessee in ITR-3 on 31/11/2022 declaring total income…
ITO vs M/s Ranyal Traders Pvt. Ltd.
The assessee company, incorporated on 06.11.1991, is engaged in trade of import-export and supply of clothing, hosiery, readymade garments, fabrics, textiles, trading and allied activities under the trade name of 'Ranyal Impex International…
Neelam Chauhan Vs. Income Tax Officer, Ward-5(2)(3)
The appeal by the assessee is directed against an ex-parte order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 15.01.2025, for AY 2016-17. The CIT(A) issued four notices to the assessee, who reque…
SANCHAY JAIN vs. DCIT, CC-30, NEW DELHI
Assessee filed his return of income u/s. 139(1) of the Act declaring income of Rs. 3,76,780/- on 28.12.2020. A search u/s. 132A of the Act was initiated on 7.2.2020 by the Investigation Wing, New Delhi SST-2 (Static Surveillance team) and f…
Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax
The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act…
Suchi Agarwal Vs. ACIT, Ghaziabad
This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax(Appeals)-3, Noida, dated 15.04.2025 against the assessment order dated 20.10.2023 passed under section 143(3) of the Income Tax Act, 1961 pertaining to As…
Meghna Banga Vs. DCIT, Central Circle-7
A search and seizure operation under section 132 of the Income Tax Act, 1961 was conducted in the Jindal Bullion Ltd (JBL) Group on 05.01.2017. Digital data maintained in a software called Hazir Johri was seized at the residential cum busin…
Income Tax Officer, New Delhi vs. Uday Kumar
The assessee, Uday Kumar, is an individual and non-filer of return of income. The department alleges that the assessee received Rs.59,18,00,000/- from 636 investors of M/s Aurochem Buildprop Private Limited (ABPL) and neither gave property …
Amit Anand vs. ITO, WARD 36(1)
The assessee, Amit Anand, filed his return of income declaring income of Rs. 2,04,090/- for AY 2016-17. The case was selected for verification under the category High Risk CRIU/VRU Transactions. The department found that the assessee had ta…
Zeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
The appellant is a partnership firm coming into existence w.e.f. 31.07.2025 through a deed of partnership executed on that date between two partners Sh. Apurv Jain and Sh. Shlshu Sharma. The assessee made cash deposits of Rs. 67,25,000/- du…
DCIT vs Rajan Kumar
The assessee, Rajan Kumar, is an individual running a proprietorship firm under the name of 'M/s Shipra Engineers and Consultants'. He filed a return of income on 21-03-2013 declaring total income at Rs. 42,50,268/-. The case was selected f…
Shri Brijesh Kumar Verma vs. DCIT
The assessee, Shri Brijesh Kumar Verma, filed returns of income for AY 2016-17 and 2017-18. A search and seizure action was carried out on Jindal Bullion Ltd. Group (JBL) on 05.01.2017, and digital data from Hazir Johri software was seized.…
Vazir Singh vs DCIT
The assessee’s appeal for Assessment Year 2018-19 arises against the CIT(A)-3, Gurgaon’s order dated 14.07.2025, in case No. CIT (A), Hisar/10255/2019-20, in proceedings u/s 143(3) of the Income Tax Act, 1961. The assessee’s appeal was call…
Manoj Aggarwal Vs ITO Ward -44(2), Delhi-110002
The appellant, Manoj Aggarwal, is engaged in the business of sale of grocery items. He filed his return of income declaring total income of Rs. 6,50,060/- on 31.10.2017. The case was selected under CASS for complete scrutiny. The AO issued …
ITO Ward 30(5) Vs. Raghav Goel
The assessee filed return of income on 06.11.2017 declaring income of Rs.10,02,910/-. The notice u/s 143(2) of the Act dated 07.09.2018 was issued. The case was selected under scheme of compulsory scrutiny since survey u/s 133A of the Act w…
Ashok Kumar Mehrotra vs. ITO, Ward 70(5)
The assessee filed return of income on 17.06.2017 declaring total income of Rs.6,96,960/- showing income from salary, house property and other source. The case was selected for limited scrutiny under CASS for reason cash deposit during year…
Shri Vinod Kumar Bhatia M/s Prerit Steel Traders vs Assistant Commissioner of Income Tax, Circle-25, Jhandewalan Extension, New Delhi-110055
The appeal arises from the order of the learned Commissioner of Income Tax (Appeals)-29, New Delhi, confirming the action of the Assessing Officer in making an addition of unexplained jewellery found during the course of search under sectio…
Manoj Kumar Yadav Vs. Commissioner of Income Tax (Appeals)
The assessee, Manoj Kumar Yadav, is an individual engaged in the business of grains. He e-filed his return of income on 11.07.2017 showing a total income of Rs. 4,56,610/-. His case was selected for complete scrutiny, and statutory notices …
Purnima Priyadarshi Vs. ITO, Ward-2(3), Biharsharif
A notice under section 142(1) of the Income Tax Act was issued on 15.03.2018 requiring the assessee to file the return of income, but the assessee failed to do so. During FY 2016-17, a sum of Rs. 14,57,500/- was deposited in cash in Allahab…
Sudhanshu Shekhar Vs. Income Tax Officer, Gaya
The assessee, Sudhanshu Shekhar, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Center, Delhi, which confirmed an addition of Rs. 18,70,000/- towards cash deposited in the bank account…