Delhi Bench ITAT Judgements
870 judgements delivered by the Delhi Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Jubilant FoodWorks Limited vs Assistant Commissioner of Income Tax, Circle-5(1)(1), Noida
ITA No.2888/Del/2024Delhi Bench25 Feb 2026AY 2016-17The appellant, Jubilant FoodWorks Limited, is engaged in the business of manufacturing and sale of pizza, garlic bread, donuts, choco lava cakes, and other related food items. The company operates under Franchise Agreements with Domino's Pi…
Read summaryIncome 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
ITA No.4464/DEL/2024Delhi Bench25 Feb 2026AY 2017-18The 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…
Read summaryM/s.Ashiana Manufacturing India Ltd vs. DCIT
ITA No. 2998/Del/2024Delhi Bench25 Feb 2026AY 2014-15The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Read summaryAditi Enterprises vs ITO
ITA No.1991/Del/2024Delhi BenchAY 2017-18The 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…
Read summaryM/s. CALLAWAY GOLF INDIA PRIVATE LIMITED vs. Income Tax Officer, Ward 5(3)
ITA No.470/Del/2017Delhi Bench25 Feb 2026AY 2012-13The assessee, M/s. Callaway Golf India Private Limited, filed its return of income for the assessment year 2012-13 declaring income of Rs. 16,33,420/-. The case was selected for scrutiny due to large share premium received and large sales p…
Read summarySpringer Nature Customer Service Centre GmbH vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi
ITA No.973/Del/2025Delhi Bench24 Feb 2026AY 2022-23The appellant, a German company, is part of Springer Nature Group and acts as a commissionaire/sales representative for affiliated SNG publisher entities. It enters into subscription agreements with customers, collects subscription fees, an…
Read summaryCompass India Holidays Pvt. Ltd. Vs Income Tax Officer
ITA No.- 672/Del/2025Delhi BenchAY 2015-16During the year, the assessee company was engaged in the business of Tour operators for inbound Tourist. Return declaring loss of Rs. (11,74,002)/- was e-filed by the assessee company on 30.09.2015 which was processed u/s 143(1) of the I.T.…
Read summaryAshriya Consultive (OPC) Pvt. Ltd. Vs ITO
ITA No.- 7115/Del/2025Delhi Bench24 Feb 2026AY 2022-23During 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…
Read summaryShriram Bagavathyappan vs. DCIT, International Taxation, Gurgaon
ITA No.4815/Del/2025Delhi Bench24 Feb 2026AY 2018-19The assessee, a salaried person, shifted to a foreign country during the financial year. He received a joining bonus of Rs.15,00,000/- in F.Y. 2015-16 and a retention bonus of Rs.10,00,000/- in F.Y. 2016-17, both of which were subsequently …
Read summaryATOP Products Pvt. Ltd vs. DCIT
ITA No. 5012/Del/2025Delhi Bench17 Feb 2026AY 2023-24The assessee, ATOP Products Pvt. Ltd, filed an appeal against the order of the ld National Faceless Appeal Centre (NFAC), Delhi, which confirmed the disallowance of ₹ 27,86,561/- on account of bad debts written off. The assessee is a privat…
Read summaryArjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
ITA No. 5095/Del/2025Delhi Bench17 Feb 2026AY 2013-14The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Read summaryQuartzelec Limited v. DCIT
ITA No.1942/Del/2025Delhi Bench24 Feb 2026AY 2018-19The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
Read summaryM/s Opterna Technologies Vs. DCIT
M.A No. 422/Del/2025 & ITA No. 228/Del/2025Delhi Bench25 Feb 2026AY 2021-22The appellant filed a Miscellaneous Application (M.A No. 422/Del/2025) in respect of the order dated 24/09/2025 passed by the Tribunal in ITA No. 228/Del/2025 for Assessment Year 2021-22. It was found that Ground No. 3 of the Assessee, rega…
Read summaryAnupma Bidra vs Income Tax Officer, G Budh Nagar
ITA No.- 517/Del/2026Delhi Bench23 Feb 2026AY 2012-13The 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…
Read summaryVale India (P) Ltd. vs. JCIT, Range-27, New Delhi
ITA No. 4325/DEL/2025Delhi BenchAY 2017-18The 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…
Read summaryM/s. Subros Educational Society (Regd) vs. ACIT, Circle-2(1), New Delhi
ITA No. 5563/Del/2025Delhi Bench5 Feb 2026AY 2023-24The assessee, M/s. Subros Educational Society (Regd), filed an appeal against the order of the ld. National Faceless Appeal Centre (NFAC), Delhi dated 14.07.2025 pertaining to AY 2023-24. The AO, CPC had processed the return u/s 143(1) of t…
Read summarySameer Bahadur vs. Income Tax Officer, Ward-59(3), Delhi
ITA No. 5554/Del/2025Delhi Bench5 Feb 2026AY 2016-17The appeal of the assessee is directed against the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 10.07.2025 pertaining to AY 2016-17. None appeared on behalf of the assessee. The assessee has filed an appeal contesting…
Read summaryIncome Tax Officer, Ward-30(5), Delhi vs. Sanjeev Aggarwal
ITA No. 5555/Del/2025Delhi Bench5 Feb 2026AY 2015-16The assessee filed his return of income for A.Y. 2015-16 declaring total income at Rs. 1,73,16,460/-. The AO reopened the assessment based on information that the assessee had sold his immovable property. The assessee filed a revised return…
Read summaryGolden Sandhar Mills Ltd vs. ITO
ITA No. 5562/Del/2025Delhi Bench5 Feb 2026AY 2020-21The appeal of the assessee is directed against the order of the ld. Pr. Commissioner of Income Tax-7, Delhi dated 30.03.2025 pertaining to AY 2020-21. The core issue involved in the case is the assumption of jurisdiction by the ld PCIT u/s …
Read summaryDeputy Commissioner of Income Tax vs. Liberty Retail
ITA No. 4314/DEL/2025Delhi Bench23 Feb 2026AY 2014-15The appeal by the Revenue emanates from the order of the Ld. Addl/JCIT(A)-I, Mumbai dated 19.3.2025 relevant to assessment year 2014-15. The grounds of appeal pertain to whether the Common Area Maintenance (CAM) charges paid by the assessee…
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