Delhi Bench ITAT Judgements
870 judgements delivered by the Delhi Bench bench of the Income Tax Appellate Tribunal. Free to read, no signup required.
Samir Vishnu Kripalani vs. DCIT
ITA Nos. 2698 & 2699/Del/2025Delhi BenchAY 2018-19 and 2019-20The assessee, Samir Vishnu Kripalani, is carrying on a proprietorship business under the name and style of M/s. Room Tone at Gurgaon. A search and seizure operation was carried out at the premises of Kuldeep Bishnoi Group and its associates…
Read summaryLall Construction Company vs. Special Range-12
ITA No.4060/Del/2025Delhi Bench23 Feb 2026AY 2017-18The assessee filed return of income on 28.10.2017 and subsequently revised the return on 22.01.2019 declaring income of Rs.1,97,52,630/-. During the course of assessment proceedings, assessee was asked to furnish the reconciliation of TDS i…
Read summaryACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
ITA No. 3735/Del/2025Delhi Bench5 Feb 2026AY 2017-18The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Read summaryACIT (OSD), Delhi Vs. M/s. Pandit Munshi Ram & Associates Pvt. Ltd
ITA No.3731/Del/2025Delhi Bench5 Feb 2026AY 2014-15The assessee did not file the return of income. The AO noticed several transactions such as purchase of an immovable property, interest earned, and payments made to contractors. Notice was issued u/s 148 of the IT Act, and the assessee file…
Read summaryPicheswar Gadde vs. ITO, Ward 10(1), Delhi
ITA 2110/Del/2025, WTA No. 01/Del/2025 CO 224/del/25Delhi Bench23 Feb 2026AY 2012-13The assessee, Picheswar Gadde, filed a return of income declaring total income of Rs. 23,23,780/- for AY 2012-13. The case was reopened by the Assessing Officer (AO) after obtaining approval from the Principal Commissioner of Income Tax Del…
Read summaryDCIT, Central Circle-03, New Delhi vs. Kunjan Arora
ITA No. 2772/Del/2014Delhi Bench9 Feb 2026AY 2009-10A search and seizure action was carried out in Mahesh Mehta group of cases on 30.06.2009 where certain documents pertaining to the assessee were found and seized. On the basis of these documents, a satisfaction note was recorded for initiat…
Read summaryShadab Ahmad Siddiqui vs. ACIT, Central Circle-03, New Delhi
ITA Nos.2739 & 2740/Del/2025Delhi Bench20 Feb 2026AY 2017-18, 2018-19The appeals in ITA Nos. 2729 & 2740/Del/2025 for AYs 2017-18 and 2018-19, arises out of the order of the ld Commissioner of Income Tax (Appeals)-23, New Delhi dated 28.02.2025 against the order of assessment passed u/s 153A of the Income-ta…
Read summaryLuv Bhardwaj vs. DCIT
ITA No.2979/Del/2025Delhi Bench20 Feb 2026AY 2012-13The case was reopened under Section 147 of the Income Tax Act, 1961 against the assessee firm who filed his return of income for AY 2012-13 declaring the total income at Rs.42,50,930/-. The return was processed under Section 143(1) on 26.02…
Read summaryBindal Vanijya Pvt. Ltd vs ACIT
ITA No. 1387/Del/2025Delhi Bench20 Feb 2026AY 2013-14The appeal in ITA No.1387/Del/2026 for AY 2013-14, arises out of the order of the ld Commissioner of Income Tax (Appeals)-30, New Delhi dated 14.01.2025 against the order of assessment passed u/s 143(3)/263 of the Income-tax Act, 1961 dated…
Read summaryBaljit Singh Narula vs. ACIT
ITA Nos.1358, 1357 and 1356/Del/2025 and ITA Nos.1845, 2062 and 2063/Del/2025Delhi Bench20 Feb 2026AY 2014-15, 2015-16 and 2018-19The assessee, Baljit Singh Narula, proprietor of Narula Paneer Store, engaged in trading paneer products, received accommodation entries in the form of fictitious/bogus purchase bills from companies controlled by Sh. Yash Pal Gupta. The Ass…
Read summaryRealtime Marketing Pvt. Ltd vs. DCIT
ITA No. 1197/Del/2023Delhi Bench20 Feb 2026AY 2017-18The assessee filed its original return of income for AY 2017-18 on 27.10.2017 declaring total income of Rs. 11,720/- which was revised on 25.01.2018 declaring total income of Rs. 1,91,570/-. A search action was conducted on 20.04.2017 at th…
Read summaryM/s. NV Distilleries & Breweries Pvt. Ltd vs. DCIT, Central Circle-31, New Delhi
ITA Nos. 1303 to 1305/Del/2025Delhi Bench20 Feb 2026AY 2014-15, 2016-17, 2017-18The appeals arise out of the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 17-12-2024 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 30-03-2022 by the Assessing Officer, DCIT,…
Read summaryHill View Marketing Pvt. Ltd. vs. PCIT, Central Delhi
ITA No.1321/Del/2024Delhi Bench20 Feb 2026AY 2016-17The appellant, Hill View Marketing Pvt. Ltd., received share capital of Rs.36.06 crores from M/s RCI World Trade Link DMCC, a company incorporated in UAE, on 20.03.2015. The share capital was received through Vijaya Bank, New Delhi under th…
Read summaryACIT, Central Circle-25, New Delhi vs. JBM Projects and Infrastructures Pvt. Ltd
ITA No. 2800/Del/2024Delhi Bench20 Feb 2026AY 2015-16The appeal in ITA No.2800/Del/2024 for AY 2015-16, arises out of the order of the ld Commissioner of Income Tax (Appeals)-28, New Delhi dated 08.03.2024 against the order of assessment passed u/s 153C/143(3) of the Income-tax Act, 1961 date…
Read summaryAnil Aggarwal vs. Assistant Commissioner of Income Tax
ITA No. 9242/Del/2019Delhi Bench20 Feb 2026AY 2010-11This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-23, [in short, the “CIT(A)”], Delhi’s appeal Nos. 53 & 54/2019-20, dated 27.09.2019 involving proceedings under section 147/148 of t…
Read summaryACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
ITA No. 779/DEL/2019Delhi Bench20 Feb 2026AY 2015-16The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Read summaryVedanta Limited v. Assistant Commissioner of Income Tax
ITA Nos.- 2405/Del/2019 and 2407/Del/2019 and ITA Nos.- 2250/Del/2019 and 2251/Del/2019Delhi Bench20 Feb 2026AY 2010-11 and 2012-13Vedanta Limited, engaged in the business of manufacture and sale of aluminum and commercial power generation, filed its return of income for A.Y. 2010-11 and 2012-13. The Assessing Officer (AO) initiated reassessment proceedings under Secti…
Read summaryVandana Sharma vs. Income Tax Officer
ITA No.8360/Del/2025Delhi Bench28 Jan 2026AY 2018-19The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order …
Read summaryTrinity Logex (India) P. Ltd. Vs. Income Tax Office, Ward-25(4)
आअसं.7597/धिल्ली /2025 (नि.व. 2017-18)Delhi Bench19 Feb 2026AY 2017-18The assessee, Trinity Logex (India) P. Ltd., is engaged in the business of transportation and logistics. The assessee filed its return of income for AY 2017-18 declaring total income of Rs.11,15,410/-. The return of income was selected for …
Read summaryShveta Arora Vs ITO
ITA No.- 7088/Del/2025Delhi Bench19 Feb 2026AY 2021-22The assessee filed her return of income on 06.01.2022 declaring total income of Rs. 4,26,88,790/-, which was processed u/s 143(1) of the Act on 13.10.2022. The assessee filed copy of Form 67 on the e-file portal on 24.11.2022 and order u/s …
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