Skip to main content

Browse Tax Judgements

Showing 117 of 17 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.

Assistant Commissioner of Income Tax, Central Circle -04, Room No. 332, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi v. Smt. Sudesh Gahlot

ITA No. 5947 /D/2025 & C.O. No. 235/D/2025Income Tax Appellate Tribunal11 Feb 2026AY 2011-12

The present appeal and Cross Objection are filed by the Revenue and the Assessee respectively challenging the order of Ld. Commissioner of Income Tax (Appeals) (‘Ld. CIT(A)’ for short), New Delhi dated 28/06/2025 pertaining to Assessment Ye

Read summary

ITA No. 1358/Del/2024 & CO No. 41/Del/2024

ITA No. 1358/Del/2024 & CO No. 41/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi20 Mar 2025

The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou

Read summary

Addl. CIT, Special Range-7, New Delhi-110002 Vs M/s Parsons Brinckerhoff India (P) Ltd.

ITA No. 6651/Del/2016INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI19 Mar 2025

This Revenue’s appeal for Assessment Year 2011-12, arises against the order of CIT(A)-11, New Delhi’s case No. 107/16-17 (Old Appeal No. 351/15-16) dated 19.10.2016, in proceedings u/s 143(3)/144C of the Income Tax Act, 1961. The case was c

Read summary

Virendra Pratap Singh vs. NFAC

ITA No.5526/DEL/2024Income Tax Appellate Tribunal, Delhi Bench13 Mar 2025

The assessee, Virendra Pratap Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre, Delhi, dated 14.08.2024, for the Assessment Year 2011-12. The appeal is specific

Read summary

The Asstt. Commissioner of Income Tax, Central Circle-18, Jhandewalan, New Delhi-110055. Vs. M/s Adish Estates Pvt. Ltd., A-46, FF, Double Story, West Patel Nagar, New Delhi-110008.

ITA No:- 4977/Del/2017INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI)13 Mar 2025

A search under Section 132 of the Income Tax Act, 1961 was conducted in Aerens Group. The Assessing Officer (AO) received information from the Investigation Wing that the assessee had transacted in immovable property. To ascertain the fair

Read summary

ACIT VS. DEE FACES HERBAL PVT. LTD

ITA No. 10/Del/2020INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)7 Mar 2025

The Assessee, Dee Faces Herbal Pvt. Ltd., filed a return of income declaring a loss of Rs. 67,326/-, which was later revised on 21/09/2011 showing the same amount as loss. Based on information received from Central Circle-8, New Delhi, the

Read summary

Jaipal Vs. ITO

ITA No. 3279/Del/2018INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI)14 Jan 2026

The case involves an assessment order passed under section 147 of the Income Tax Act, 1961, on 22/03/2016, where the Assessing Officer made certain additions and computed the income of the assessee at Rs. 80,56,680/-. The assessee had filed

Read summary

ITA No. 3247/Del/2025 : Asstt. Year : 2011-12

ITA No. 3247/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’, NEW DELHI8 Jan 2026

This Revenue’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1074812498(1) dated 21.03.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. During the hearing, it

Read summary

M/s. Guptajee & Company vs. Assistant Commissioner of Income Tax

ITA No.5168/Del/2015 & ITA No.4761/Del/2015, C.O.No.07/Del/2016Income Tax Appellate Tribunal, Delhi Bench ‘F’23 Jan 2026

The Assessee, M/s. Guptajee & Company, sold a 'Lal Dora Property' at Badli, Samepur, Delhi, built on agricultural land during the year under consideration for Rs. 16,75,00,000/-. The Assessee filed a return of income declaring income at Rs.

Read summary

M/s. Cityon Systems (India) Ltd. vs. ITO

ITA No. 488/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘B’, New Delhi21 Feb 2025

The assessee, M/s. Cityon Systems (India) Ltd., declared an income of Rs.2,52,280/- on 28.09.2011. The case was selected for scrutiny assessment and upon compliance of all requisite formalities, the assessment was finalized with additions o

Read summary

Naem Khan Vs. ITO

ITA No. 6609/Del/2019INCOME TAX APPELLATE TRIBUNAL DELHI, DELHI BENCH ‘E’ NEW DELHI20 Feb 2025

The case pertains to the assessment year 2011-12 where the assessee, Naem Khan, deposited cash amounting to Rs. 66,27,000/- in his bank account during the financial year 2010-11. The Assessing Officer (AO) issued a notice under section 148

Read summary

Sameer Kumar Chhabra Vs. Pr. CIT

ITA No.2348/Del/2016INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’, NEW DELHI19 Feb 2025

This appeal was filed by the assessee, Sameer Kumar Chhabra, against the order dated 04.02.2016 passed by the Principal Commissioner of Income Tax, Hisar, pertaining to the assessment year 2011-12. The appeal arises out of the assessment or

Read summary

INCOME TAX OFFICER, WARD 4(1), GURGAON VS. VISHAL AHUJA

ITA NO. 2174/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI18 Feb 2025

The Revenue has filed an appeal against the Order of the Ld. CIT(A)/NFAC, New Delhi dated 25.01.2024, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of notice. The appeal was heard ex parte

Read summary

Dayal Chand Popli Vs. Income tax Officer ward 1(2) Meerut

ITA No.2217/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI11 Feb 2025

The assessee, Dayal Chand Popli, filed an appeal against the order of the National Faceless Appeal Centre / Commissioner of Income Tax (Appeals) dated 31.05.2023 pertaining to Assessment Year 2011-12. Subsequently, the assessee filed a lett

Read summary

The A.C.I.T Vs. Index Securities & Research Pvt Ltd

ITA No. 2180/DEL/2022INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH22 Jan 2025

During the course of assessment proceedings, the Assessing Officer noticed that the assessee company is involved in providing accommodation entries to various beneficiaries and for this service, it has charged commission. The Assessing Offi

Read summary

ITO, Ward 18 (3) vs. Nitin Johari

ITA No.1243/DEL/2022Income Tax Appellate Tribunal, Delhi Bench ‘E’22 Jan 2025

The assessee, Nitin Johari, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)-23, New Delhi, dated 19.03.2021, for Assessment Year 2011-12. The appeal raised grounds concerning the deletion of additions m

Read summary

Parvinder Kaur Sawhney vs. Pr.CIT, Delhi – 12

ITA No.626/Del/2021Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi6 Jan 2025

The assessee, Parvinder Kaur Sawhney, did not file an income tax return for the Assessment Year 2011-12. A notice under section 148 of the Income-tax Act, 1961 was issued, but the assessee did not respond. Consequently, the assessment was c

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