Skip to main content

Browse Tax Judgements

Showing 120 of 55 judgements · Browse by section & bench

“Ask” finds judgements by meaning — try can amortisation of goodwill be treated as an operating expense?

Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.

Sh. Rakesh Bansal vs Income Tax Officer, Ward-II(4), Faridabad, Haryana-121006

ITA No. 3118/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2009-10

The assessee’s appeal for Assessment Year 2009-10 arises against the CIT(A), Faridabad’s order dated 31.01.2019 in case No. 11192/2016-17, in proceedings u/s 144 of the Income Tax Act, 1961. The assessee challenges the assessment findings d

Read summary

DCIT, Central Circle-03, New Delhi vs. Kunjan Arora

ITA No. 2772/Del/2014Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2009-10

A 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 summary

DCIT, Central Circle-15, New Delhi vs Sumati Garg

ITA No. 3599/Del/2018Income Tax Appellate Tribunal23 Feb 2026AY 2009-10

The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive gr

Read summary

Karnal Agricultural Steel Industries vs. Assistant Commissioner of Income Tax

MA No. 151/Del/2024Income Tax Appellate Tribunal, Delhi Bench 'D'20 Feb 2026AY 2009-10

The assessee filed a Miscellaneous Application seeking recalling of an ex-parte order dated 24.04.2018. The assessee claimed that no notice of hearing was received after filing the appeal, leading to non-appearance on the hearing dates. The

Read summary

Aruna Sangal Vs. Income Tax Officer

आअसं.51/धिल्ली /2026 (नि.व. 2009-10)Income Tax Appellate Tribunal, Delhi Bench18 Feb 2026AY 2009-10

The assessee, Aruna Sangal, filed an appeal against the order of Additional/Joint Commissioner of Income-tax (Appeals)-2, Jaipur, for the Assessment Year 2009-10. The appeal raised multiple grounds, including the validity of reopening of as

Read summary

Sh. Virender Yadav Vs. ITO

ITA No.4042/Del/2015Income Tax Appellate Tribunal17 Feb 2026AY 2009-10

This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)-1, Gurgaon dated 14.05.2015 for A.Y. 2009-10. The assessee has raised several grounds of appeal against the order of the Ld. CIT(A), inclu

Read summary

DCIT, Central Circle-17 Vs M/s D-Art Furniture Systems Pvt. Ltd.

ITA No.205/Del/2020Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi12 Feb 2026AY 2009-10

The Revenue has filed an appeal against the order dated 31.10.2019, passed by the Learned Commissioner of Income Tax(Appeals)-34, New Delhi, for Assessment Year 2009-10. The assessment order was passed by the Assessing Officer under section

Read summary

Mall Hotel Limited vs. DCIT

ITA No.5060/Del/2025Income Tax Appellate Tribunal, Delhi Bench11 Feb 2026AY 2009-10

The appeal is filed by Mall Hotel Limited against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 18.06.2025 for A.Y. 2009-10. The assessee raised several grounds of appeal concerning disallowances made by the CIT(A) on

Read summary

Guardian Portfolio Consultants Pvt. Ltd. vs. Income Tax Officer, Ward-10(4), Delhi

ITA No.4639/Del/2019Income Tax Appellate Tribunal, Delhi Bench2 Feb 2026AY 2009-10

The assessee's appeal for assessment year 2009-10 arises against the Commissioner of Income Tax (Appeals)-22's order dated 25.03.2019, passed in case no. 89/18-19/CIT(A)-22, New Delhi, involving proceedings under section 143(3) of the Incom

Read summary

Dy. CIT, Circle 5(1) Vs. PLG Power Ltd.

ITA No.1163/KOL/2024INCOME TAX APPELLATE TRIBUNAL “B” BENCH, KOLKATA28 Mar 2025

The case involves an appeal by the Revenue against the order of the National Faceless Appeal Centre, Delhi, dated 17.11.2023, for the Assessment Year 2009-10. The Revenue had made additions to the income of PLG Power Ltd. on account of vari

Read summary

Ambika Tradelink (P) Ltd. vs. ITO, Wd-4(3), Kolkata

ITA No.761/KOL/2023Income Tax Appellate Tribunal 'A' Bench, Kolkata25 Mar 2025

The assessee, Ambika Tradelink (P) Ltd., filed a return of income declaring nil income and loss of ₹7,231 for the assessment year 2009-10. The case was reopened under section 147 of the Income-tax Act, 1961, based on information from the in

Read summary

Satbir Mahato Vs. ITO, Ward 24(3)

ITA No.1155/KOL/2023INCOME TAX APPELLATE TRIBUNAL “ B” BENCH, KOLKATA17 Mar 2025

The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and

Read summary

Shri Abhishek Chhabra Vs Income Tax Officer, Ward-29(4), New Delhi

ITA No.5652/Del/2013Income Tax Appellate Tribunal, Delhi Bench, ‘A’: New Delhi19 Mar 2025

This appeal by the assessee, Shri Abhishek Chhabra, is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-XXV, New Delhi, dated 19.03.2013 pertaining to Assessment Year 2009-10. None appeared on behalf of the assesse

Read summary

ITO Vs. Tribhawan, Kumar Parnami

ITA No. 2120/Del/2018INCOME TAX APPELLATE TRIBUNAL DELHI, DELHI BENCH ‘G’ NEW DELHI12 Mar 2025

The present appeal is filed by the Department of Revenue against the order of the Commissioner of Income Tax (Appeals) [‘Ld. CIT(A)’ for short] dated 02/01/2018 for the Assessment Year 2009-10. The grievance of the Revenue in the present Ap

Read summary

ITA No.1393/Del/2018

ITA No.1393/Del/2018Income Tax Appellate Tribunal, Delhi Benches12 Mar 2025

This appeal is preferred by the assessee, Gold Cause Constructions Pvt. Ltd., against the order dated 14.12.2017 of the Commissioner of Income-tax (Appeals)-4, New Delhi. The appeal arises out of the order dated 27.12.2016 passed under sect

Read summary

Om Prakash Saini (AY: 2009-10)

ITA No.3667/Del/2023INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, DELHI11 Mar 2025

The appeal was filed by Om Prakash Saini against the order passed by the Ld. CIT(A)-3, Gurugram, dated 22.03.2023, arising out of the Assessment Order passed by the DC/ACIT, Central Circle-2, Gurugram dated 30.09.2021 under Section 153A r.w

Read summary

JYOTI NAGPAL VS. ITO, CIVIC CENTRE, NEW DELHI

ITA NO. 1228/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH10 Mar 2025

The Assessing Officer (AO) passed an exparte order under section 144 of the Act on 28.12.2011, assessing the total income at Rs. 41,28,400/- and making an addition of Rs. 39,34,110/- towards the difference of cash deposits and withdrawals.

Read summary

Jaspal Singh and Sons HUF Vs. ITO, Ward 50(3)

ITA No. 3324/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH7 Mar 2025

The assessee, Jaspal Singh and Sons HUF, filed a return of income for the assessment year 2009-10 declaring nil income. The return was processed under section 143(1) of the act. Subsequently, based on information from the investigation wing

Read summary

ITA No.3849/Del/2016

ITA No.3849/Del/2016Income Tax Appellate Tribunal, Delhi 'E' Bench, New Delhi7 Mar 2025

The case pertains to an appeal filed by the Revenue against the First Appellate order dated 29.04.2016 passed by the Commissioner of Income Tax (A)-4, New Delhi, which reversed additions made by the Assessing Officer (AO) under section 68 o

Read summary

Kavita Bajaj Vs. ITO, Ward 3(2)

ITA No. 4022/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH5 Mar 2025

The appeal by Kavita Bajaj, the assessee, is against the order of the Ld. NFAC, Delhi dated 26.6.2024 pertaining to assessment year 2009-10. The Ld. Counsel for the assessee informed that the Ld. First Appellate Authority has passed an ex-p

Read summary
Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning