Section 68 — ITAT Judgements
189 tribunal judgements dealing with Section 68. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Sunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
ITA No.3657/Del/2025Delhi Bench28 Jan 2026The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Read summarySatish Kumar Malik vs. Income Tax Officer
ITA No.4307/Del/2025Delhi Bench 'A', New Delhi16 Jan 2026The assessee, Satish Kumar Malik, is an individual engaged in the business of trading goods. He filed his return of income for the year 2017-18 declaring a total income of Rs. 26,19,530/-. His case was selected for complete scrutiny due to …
Read summaryPUSHPA SALUJA, VS. ITO, WARD 45(4)
ITA No. 1491/Del/2022Delhi Bench ‘A’ : New Delhi8 Jan 2026This appeal by the assessee, Pushpa Saluja, arises from the order of the Ld. CIT(A)-15, New Delhi in appeal No. 322/16-17 dated 23.9.2019. The assessment was framed by the AO under section 143(3) of the Income Tax Act, 1961 dated 12.03.2024…
Read summaryPuneet Kohli vs Assessment Unit
ITA No. 6228/DEL/2025Delhi Bench ‘A’, New Delhi14 Jan 2026The assessee, Shri Puneet Kohli, filed a return for Assessment Year 2020-21 declaring income of Rs. 5,55,490/-. The department re-opened the case due to information regarding cash deposits of Rs. 3,54,07,511/- and Rs. 2,23,99,000/- in the a…
Read summaryPrestigious Enterprises Private Limited Vs Asst. Commissioner of Income Tax
ITA Nos.1046 & 1050/DEL/2025Delhi Bench6 Jan 2026These two appeals were filed by the assessee against orders dated 22.06.2023 and 04.07.2023 of the learned Commissioner of Income Tax (Appeals)-27, New Delhi, arising out of assessment orders dated 18.03.2016 and 16.09.2016 under sections 1…
Read summaryM/s. Nishan Inbuild Ltd. Vs. Pr. CIT
ITA No.2033/Del/2023Delhi Bench14 Jan 2026The assessee, M/s. Nishan Inbuild Ltd., appealed against the Principal Commissioner of Income Tax (Central) [PCIT] at Meerut’s revision direction under section 263 of the Income-tax Act, 1961. The PCIT had deemed the Assessing Officer’s sec…
Read summaryM/s. South West Pinnacle Exploration Limited vs. ACIT, Circle 24 (1)
ITA No.4076/Del/2025Delhi Bench21 Jan 2026The assessee, M/s. South West Pinnacle Exploration Limited, is a limited company providing end-to-end drilling, exploration, and allied services. Its case was selected for scrutiny under CASS, and a notice under section 143(2) of the Income…
Read summaryM/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
ITA No.4886/Del/2025Delhi Bench30 Jan 2026This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Read summarySh. Manoj Kumar Verma, Prop. MD Jewellers Vs. NFAC
ITA No.4212/Del/2024Delhi Bench8 Jan 2026The assessee, Sh. Manoj Kumar Verma, Prop. MD Jewellers, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 25.07.2024. The appeal pertains to the assess…
Read summaryManish Pahwa Vs ITO, Ward-45(2), Delhi
ITA No.3270/Del/2023Delhi Bench9 Jan 2026The case involves the reopening of the assessee's case under Section 147 of the Income Tax Act, 1961, based on information about transactions with M/s Global IT International amounting to Rs.15,00,000/- during AY 2011-12. The assessee had f…
Read summaryInnus Infrastructure Pvt. Ltd. Vs. DCIT
ITA No.4617/Del/2025Delhi Bench ‘B’, New Delhi23 Jan 2026The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or…
Read summaryIncome Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
ITA No.3251/Del/2024Delhi Bench7 Jan 2026The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
Read summaryHarshish Singh Vs Income Tax Officer, Ward-28(8), New Delhi
ITA No.6388/DEL/2025Delhi Bench19 Jan 2026The appellant assessee, Harshish Singh, derived income from the sale and purchase of diamonds and jewellery during the Assessment Year 2017-18. He filed his Return of Income on 17.11.2017 declaring a total income of Rs.12,04,630/- under sec…
Read summaryGargi Overseas Pvt. Ltd Vs. Income Tax Officer, Ward-10(1), Delhi
ITA No. 91/Del/2025Delhi Bench 'A', New Delhi30 Jan 2026The case involves Gargi Overseas Pvt. Ltd, which is engaged in the purchase and sale of bullion and commodities like rice. The assessee had made purchases from M/s. Mahavir Prasad Suresh Kumar and M/s. Umesh Kumar Vivek Kumar, totaling Rs. …
Read summaryGandaram & Sons Jewellers Pvt Ltd Vs. The A.C.I.T.
ITA No. 3754/DEL/2025Delhi ‘F’ Bench16 Jan 2026The assessee, Gandaram & Sons Jewellers Pvt Ltd, filed its return of income for the year 2017-18 declaring a total income of Rs. 42,56,460/-. The case was selected for scrutiny through CASS. During the assessment proceedings, the Assessing …
Read summaryDy. CIT, Aayakar Bhawan, Haryana, Karnal Vs. Nivaya Resources Pvt. Ltd.
ITA No.953/Del/2024Delhi Bench14 Jan 2026The assessee company, Nivaya Resources Pvt. Ltd., is engaged in the business of trading fuel oil, lubricants, and other similar products. It filed its return of income for the assessment year 2017-18 declaring income of Rs. 3.46 crores. Dur…
Read summaryDCIT, GHAZIABAD, VS. SALUJA OVERSEAS PVT. LTD.
ITA No. 3589/DEL/2024 (AY 2017-18)Delhi Bench ‘G’ New Delhi22 Jan 2026The case involves an appeal by the Revenue against the order of the Ld. CIT(A), NFAC, who had deleted certain additions made by the Assessing Officer (AO) during the assessment for the assessment year 2017-18. The AO had made additions on a…
Read summaryDCIT Circle-7(1) Delhi vs Dev Rubber Factory Pvt. Ltd.
ITA No.3478/Del/2024Delhi 'B' Bench16 Jan 2026The assessee company, Dev Rubber Factory Pvt. Ltd., was engaged in the business of manufacturing tubes for automobile tyres. It e-filed its return of income on 28.10.2017 declaring income at INR 77,50,730/-. The case was selected for scruti…
Read summaryC.R. Investments Vs. ACIT, Circle-28(1), Delhi
ITA No.900/Del/2025Delhi Bench22 Jan 2026The case pertains to the assessment year 2018-19, where the assessee, C.R. Investments, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The CIT(A)/NFAC had upheld …
Read summaryBholenath Foods Limited Vs. Income Tax Officer
ITA No.5777/Del/2024Delhi Bench7 Jan 2026The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
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