Skip to main content

Browse Tax Judgements

Showing 112 of 12 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.

BHARAT GUPTA vs. ITO, WARD-72(4)

ITA No. 1764/Del/2023INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘A’ : NEW DELHI)20 Feb 2026AY 2011-12

The assessee filed his return of income on 29.3.2012 declaring an income of Rs. 2,17,100/-. AO noted that the information was received from ADIT(Inv), Unit-1(3), Mumbai vide office letter No. ADIT(Inv.)/Unit-1(3)/Diss./DMC EDU/2017-18/5 dat

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

Surender Singh vs ITO

I.T.A.No.1886/Del/2024Income Tax Appellate Tribunal, Delhi Bench19 Mar 2025

This appeal is filed by Surender Singh against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 26.12.2018 for the Assessment Year 2011-12. The assessee raised several grounds, but only ground no.4 was pressed at the hearing. The case wa

Read summary

FOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI

ITA NO. 1191/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”13 Mar 2025

The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to

Read summary

Seema Puri Vs. ITO

ITA No.7591/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH30 Jan 2026

The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily

Read summary

ITA No.2758/Del/2025 M/s Agrico Organics Ltd. (AY: 2011-12)

ITA No.2758/Del/2025INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, DELHI9 Jan 2026

This appeal is preferred by M/s Agrico Organics Ltd. against the order dated 19.03.2025 of the Ld. CIT(A)-29, New Delhi, in Appeal No. CIT(A), Delhi-1, 10231/2018-19 arising out of the assessment order dated 21.12.2018 u/s 147 of the Income

Read summary

Sh. Manish Khandelwal Vs. Income Tax Officer

ITA No.2995/Del/2024Income Tax Appellate Tribunal, Delhi Bench22 Jan 2026

The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of 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

M/s Jamiya Arabiya Nafe Ul Uloom Education Society vs Income-tax Officer, (Exemption) Ward, Ghaziabad

ITA no. 3534/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’: NEW DELHI12 Feb 2025

The assessee, M/s Jamiya Arabiya Nafe Ul Uloom Education Society, a registered society and 'madarsa', received a cash deposit of Rs. 38,34,097/- in Allahabad Bank, Kolkata main branch. No return of income was filed by the assessee. The Inco

Read summary

Rakesh Dobhal Vs. ITO, Ward-3(4), Gurgaon

ITA No. 1252/Del/2024Income Tax Appellate Tribunal, Delhi Bench11 Feb 2025

The appeal in ITA No.1252/Del/2024 for AY 2011-12 arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated against the order of assessment passed u/s 144 r.w.s. 147 of the Income-tax Act, 1961 dated 27.12.2018 by I

Read summary

Jagbir Singh vs ITO

ITA No.3833/Del/2023Income Tax Appellate Tribunal, Delhi 'C' Bench8 Jan 2025

The assessee, Jagbir Singh, filed his return of income for the assessment year 2011-12 electronically on 07.07.2011, which was processed under section 143(1) of the Income Tax Act, 1961. The Assessing Officer (AO) received information from

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