Delhi Bench 'A', New Delhi ITAT Judgements
44 judgements delivered by the Delhi Bench 'A', New Delhi bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
M/s Boang Technology Pvt. Ltd. vs. ITO, Ward 1(3)
ITA No. 4294/Del/2025Delhi Bench 'A', New DelhiAY 2017-18The assessee filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was framed by the ITO, Ward 1(3), Gurgaon for the assessment year 2017-18 u/s. 144 of the Income Tax Act, 1961. The…
Read summaryAsst. CIT, Circle-45(1), New Delhi. Vs. Vibha Taneja
ITA No.946/Del/2020Delhi Bench 'A', New Delhi20 Feb 2026AY 2016-17The assessee filed return of income on 13.02.2017 at income of Rs.16,56,930/-. The case was selected for scrutiny under CASS on the issue whether cash deposits in SB Accounts have been made out of disclosed sources and whether investment an…
Read summaryYudhishthir vs. Income Tax Officer
ITA No.6287/Del/2025Delhi Bench 'A', New DelhiAY 2015-16The assessee, Yudhishthir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the re-assessment order passed by the Assessing …
Read summaryShri Shahzeb Khan vs ACIT
ITA No. 5737/DEL/2025Delhi Bench 'A', New Delhi18 Feb 2026AY 2023-24A search and seizure action was undertaken u/s 132 in the Goyal Gas Group of cases on 10.01.2023 in which the assessee was also covered. The assessee had filed his original return for A.Y. 2023-24 on 23.07.2023, declaring total income of Rs…
Read summaryMahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
ITA No. 6419/DEL/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Read summaryDCIT Delhi vs Aster Tradelinks Pvt. Ltd.
ITA No. 6254/DEL/2025; Cross Objection No. 4/DEL/2026Delhi Bench 'A', New Delhi13 Feb 2026AY 2016-17The assessee, Aster Tradelinks Pvt. Ltd., was levied a penalty of Rs. 71,51,527/- under section 271(1)(c) of the Income-tax Act, 1961 by the Assessing Officer (AO) for taking accommodation entries from non-genuine entities during the year. …
Read summaryHabicon Estate Pvt. Ltd. vs. ITO
ITA No.2327/Del/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15The assessee filed return of income on 30.11.2014 declaring income of Rs. 10,98,826/- for Assessment Year (‘AY’) 2014-15. The case was reopened by issuing a notice u/s 148 dated 30.06.2021 under the old regime. The assessee filed a return o…
Read summaryBeacon Higher Education Services Pvt Ltd VS ACIT; DCIT VS Beacon Higher Education Services Pvt Ltd
ITA No. 1867/DEL/2020; ITA No. 2574/DEL/2024Delhi Bench 'A', New Delhi11 Feb 2026AY 2016-17; 2017-18The assessee filed returns for A.Y. 2016-17 and 2017-18. The case was selected for scrutiny and the assessment was completed with disallowance of depreciation claimed on non-compete fee. The assessee claimed depreciation on non-compete fee …
Read summaryJyoti Ahuja vs. ITO
ITA No.4270/Del/2025Delhi Bench 'A', New Delhi6 Feb 2026AY 2022-23The assessee filed her return of income declaring an income of Rs.4,06,410/-. The case was selected for scrutiny, and the Assessing Officer observed that the assessee had declared commission income without substantiating the source. The Ass…
Read summaryZeliant Corp vs. Income Tax Officer, Ward 36(1), Delhi
ITA No.2201/Del/2025Delhi Bench 'A', New Delhi6 Feb 2026AY 2017-18The 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…
Read summaryShri Brijesh Kumar Verma vs. DCIT
ITA No.401/Del/2023 and ITA No.402/Del/2023Delhi Bench 'A', New Delhi6 Feb 2026AY 2016-17 and 2017-18The 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.…
Read summaryAbhishek Agrawal Vs. Income Tax Officer, Ward 61(1), Delhi
ITA No. 1299/Del/2024Delhi Bench 'A', New Delhi28 Mar 2025The appeal filed by the assessee, Abhishek Agrawal, is against the order dated 29.01.2023 of the Learned Commissioner of Income-Tax (Appeals)/National Faceless Appeal Centre (NFAC) arising out of the order dated 08.02.2021 of the National A…
Read summaryAkhil Bhartiya Shree Vekunthnath Sewa Dharmarth Trust Vrindavan Vs. CIT (Exemption)
ITA No. 3947/Del/2024Delhi Bench 'A', New Delhi19 Mar 2025The assessee, Akhil Bhartiya Shree Vekunthnath Sewa Dharmarth Trust Vrindavan, filed an application in Form 10AB for registration under section 80G(5)(a) of the Income Tax Act, 1961 on 31.03.2022. The Learned Commissioner of Income Tax (Exe…
Read summaryBaba Global Ltd. Vs DCIT
ITA No. 602/Del/2024Delhi Bench 'A', New Delhi19 Mar 2025The case pertains to the assessment year 2018-19. Baba Global Ltd. appealed against the order of CIT(A)-30, New Delhi, which upheld an addition of Rs. 19,98,738/- as bogus interest expenditure under section 69C of the Income Tax Act, 1961. …
Read summaryANS Industries Limited Vs. ACIT, Circle-2(2), New Delhi
ITA No. 2624/Del/2023Delhi Bench 'A', New Delhi19 Mar 2025The appeal filed by ANS Industries Limited is against the order dated 09.06.2023 of the Learned Commissioner of Income-Tax (Appeals), Delhi-1/National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 30.12.2017 of the…
Read summaryAmit Sabharwal Vs. Asst. Director of Income Tax
ITA No.5292/Del./2024Delhi Bench 'A', New Delhi12 Mar 2025The assessee, Amit Sabharwal, filed his Income Tax Return (ITR) for the Assessment Year 2019-20 declaring income of Rs.62,43,461/-. He showed Long Term Capital Gains of Rs.46,23,385/- on the sale of immovable property in Noida for a sale co…
Read summaryBishamber Dayal vs. ITO
ITA No.4553/Del/2024Delhi Bench 'A', New Delhi5 Mar 2025The assessee, Bishamber Dayal, originally filed his return of income declaring total income which included interest on enhanced compensation. He claimed a 50% deduction under section 57 of the Income Tax Act, 1961. Later, he revised his ret…
Read summaryYashpal Grover vs ITO
6280/DEL/2025Delhi Bench 'A', New Delhi13 Jan 2026The assessee, Shri Yashpal Grover, filed his return for A.Y. 2018-19 on 31.10.2018 declaring income of Rs. 2,93,930/-. The case was selected for scrutiny and the assessment was completed under section 143(3) read with section 144B at an inc…
Read summarySunwoda Electronic India Pvt. Ltd Vs. ACIT/DCIT
ITA No. 226/Del/2025Delhi Bench 'A', New Delhi30 Jan 2026The assessee, Sunwoda Electronic India Pvt. Ltd, is a private limited company engaged in the business of manufacturing lithium-ion batteries used in mobile phones at its factory premises in Noida. The original return of income for AY 2019-2…
Read summaryShree Krishna Sansthan vs. Commissioner of Income Tax (Exemption), Delhi
ITA NO. 6410/Del/2025 and ITA NO. 6411/DEL/2025Delhi Bench 'A', New Delhi29 Jan 2026The assessee Trust, Shree Krishna Sansthan, was formed on 6.7.2010 at New Delhi under the provisions of the Indian Trust Act, 1882 for undertaking charitable projects with a focus on education and healthcare. The Trust filed two separate 10…
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