B Bench, Delhi ITAT Judgements
33 judgements delivered by the B Bench, Delhi bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Sundeep Dhuper vs. ACIT, Circle-3
ITA No.4447/Del/2025B Bench, Delhi20 Feb 2026AY 2008-09The appellant, Sundeep Dhuper, filed an appeal against the order dated 16.05.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 31.12.2018 u/s 143(3) r.w.s 263 of the Income Tax Act, 1961 passed by the ACI…
Read summarySanjay Gupta vs. DCIT, Central Circle-1
ITA Nos.4465 to 4468/Del/2025, ITA No.4554 & 4555/Del/2025B Bench, Delhi20 Feb 2026AY 2014-15 to 2019-20These are appeals preferred by the Assessee against the orders of the Ld. Commissioner of Income-tax (Appeals) in appeals filed before him against the orders of the Ld. Assessing Officer passed u/s 153A/143(3) of the Income-tax Act, 1961. T…
Read summarySeemsan Impex Pvt. Ltd. Vs. DCIT, CC-29
ITA Nos. 468 to 470/Del/2025B Bench, Delhi18 Feb 2026AY 2016-17 to 2018-19During the years 2016-17 to 2018-19, the appellant, Seemsan Impex Pvt. Ltd., was engaged in trading gold and jewellery. The case was subject to search assessment under Section 153C of the Income-tax Act, 1961. Search and seizure was carried…
Read summarySh. Amit Jain & Smt. Nidhi Jain vs. DCIT, Central Circle-3 & Addl. CIT Central Range-1
ITA Nos.390& 391/Del/2025, ITA No.1783/Del/2023, ITA Nos.388 & 389/Del/2025, ITA No.1784/Del/2023B Bench, Delhi18 Feb 2026AY 2019-20The assessee purchased a property jointly with their spouse for Rs.79,78,030/-. A search was conducted on 17.08.2020 of Shri Pranjil Batra to whom this property was sold. The AO concluded on the basis of an agreement to sale found at the pr…
Read summaryDCIT, Central Circle-20 vs. KRSKA Capital Pvt. Ltd.
ITA No. 4698/Del/2025 CO 286/Del/25B Bench, Delhi4 Feb 2026AY 2017-18The appeal and cross objection were preferred by the assessee and the revenue against the order dated 22.04.2025 of the Ld. CIT(A)-27, New Delhi. The assessee raised a cross objection that the reassessment was liable to be quashed as the no…
Read summaryDCIT vs. Priyanka Gupta (Legal heir of late Smt. Neeru Gupta)
ITA No.2839/Del/2025B Bench, Delhi4 Feb 2026AY 2021-22This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, New Delhi in DIN No : ITBA/APL/M/250/2024-25/1072691622(1) arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act,…
Read summarySatish Kumar vs. ITO-W-1
ITA No. 2700/Del/2025B Bench, Delhi4 Feb 2026AY 2017-18This appeal is preferred by the assessee against the order dated 04.02.2025 of the Ld. National Faceless Appeal Centre (NFAC) arising out of the order dated 26.12.2019 u/s 144 of the Income Tax Act, 1961 passed by the ITO, Ward-4 for AY: 20…
Read summaryITO, Ward-10(1) vs. Gold Souk Finance Private Limited
ITA No.5827/Del/2024B Bench, Delhi4 Feb 2026AY 2015-16The Revenue filed an appeal against the order of the National Faceless Appeal Centre (NFAC), Delhi, which had deleted an addition made by the Assessing Officer under Section 56(2)(iia) of the Income Tax Act, 1961. The Assessing Officer had …
Read summaryCane Development Council (AY: 2015-16)
ITA No.5756/Del/2019B Bench, Delhi12 Mar 2025The assessee, Cane Development Council, filed a return of income electronically on 15.12.2015 declaring total income of Rs. NIL. The case was selected under Limited Scrutiny through CASS for the reason of Large Deduction claimed under Secti…
Read summaryITA No.2462/Del/2025 Komal Tyagi (AY: 2017-18)
ITA No.2462/Del/2025B Bench, Delhi23 Jan 2026This appeal is preferred by the assessee, Smt. Komal Tyagi, against the order dated 18.03.2025 of the Ld. Commissioner of Income Tax (Appeals)-23, arising out of the order dated 28.09.2021 u/s 153(A) of the Income Tax Act, 1961 passed by th…
Read summaryRupinder Kaur Arora (AY: 2012-13)
ITA No.513/Del/2025B Bench, Delhi14 Jan 2026The case involves an appeal by Rupinder Kaur Arora against the order of the Ld. National Faceless Appeal Centre (NFAC) dated 23.10.2024, which arose from an order dated 29.01.2020 passed by the Circle-35(1) under sections 147 and 143(3) of …
Read summaryITA Nos.2879 & 2880/Del/2025
ITA Nos.2879 & 2880/Del/2025B Bench, Delhi30 Jan 2026The appeals were filed by the assessee, Rijwan, against the orders of the National Faceless Appeal Centre (NFAC), Delhi, passed under Sections 144 & 271(1)(c) of the Income-tax Act, 1961. The appeals were filed with a delay, and an applicat…
Read summaryRavindra Kumar Gupta vs. DCIT, Circle 5(3)(1)
ITA No.2760/Del/2025B Bench, Delhi9 Jan 2026The assessee, Ravindra Kumar Gupta, filed a return of income declaring an income of Rs. 1,10,90,564/- for the assessment year 2018-19. During the scrutiny assessment, the case was picked up for further examination, and it was subsequently r…
Read summaryRalson Carbon Black Limited (AY: 2007-08)
ITA No.3204/Del/2024B Bench, Delhi30 Jan 2026The assessee company, Ralson Carbon Black Limited, is engaged in the business of manufacturing Carbon Black. The returned income of the assessee was processed under section 143(1) on 29.08.2008. The case was selected for scrutiny, and durin…
Read summaryRajbir Singh (2013-14)
ITA No.2811/Del/2025B Bench, Delhi16 Jan 2026This appeal was preferred by the assessee, Rajbir Singh, against the order dated 27.02.2025 of the Ld. CIT(A)-27, Delhi, arising out of the order dated 18.12.2019 passed under section 143(3) read with section 147 of the Income Tax Act, 1961…
Read summaryPradeep Kumar (AY 2017-18)
ITA No.4482/Del/2025B Bench, Delhi23 Jan 2026This appeal is preferred by the assessee, Pradeep Kumar, against the order dated 20.05.2025 of the National Faceless Appeal Centre (NFAC), Delhi, arising out of the order dated 18.12.2019 u/s 143(3) of the Income Tax Act, 1961 passed by the…
Read summaryITA No.2758/Del/2025 M/s Agrico Organics Ltd. (AY: 2011-12)
ITA No.2758/Del/2025B Bench, Delhi9 Jan 2026This appeal is preferred by M/s Agrico Organics Ltd. against the order dated 19.03.2025 of the Ld. CIT(A)-29, New Delhi, in Appeal No. CIT(A), Delhi-1, 10231/2018-19 arising out of the assessment order dated 21.12.2018 u/s 147 of the Income…
Read summaryITA No.2828/Del/2025 Itron India Pvt. Ltd. (AY: 2021-22)
ITA No.2828/Del/2025B Bench, Delhi30 Jan 2026This appeal is preferred by the assessee, Itron India Pvt. Ltd., against the order dated 28.02.2025 of the Ld. CIT/Addl/JCIT-2, Bengaluru, arising out of the order dated 22.09.2022 u/s 143(1) of the Income Tax Act, 1961 passed by the DEL-C(…
Read summaryITA No.5042/Del/2024 Rachit Enterprises (AY: 2018-19)
ITA No.5042/Del/2024B Bench, Delhi30 Jan 2026This appeal is preferred by the Revenue against the order dated 30.09.2024 of the Ld. National Faceless Appeal Centre (NFAC) Delhi, which quashed the notice u/s 148 of the Income Tax Act, 1961 issued by the jurisdictional Assessing Officer.…
Read summaryDogra Educational Society
ITA No. 4569/Del/2024B Bench, Delhi16 Jan 2026The assessee, Dogra Educational Society, an educational trust, filed its return of income for the Assessment Year 2018-19 on 30.03.2019 with NIL income. The case was selected for Complete Scrutiny assessment under the e-assessment Scheme, 2…
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