Skip to main content

Browse Tax Judgements

Showing 120 of 66 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

Asok Kumar S/o sher Singh vs. ITO

ITA No.5090/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2011-12

The assessee, Asok Kumar S/o sher Singh, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 02.06.2025 for A.Y. 2011-12, challenging the addition of Rs.4,80,8000/- towards unexplained income

Read summary

Trans Globe NKS Holdings Limited v. Income Tax Officer

ITA No.- 1451/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2011-12

The assessee company filed its return of income on 23.09.2011 declaring loss at Rs. 47,507/-. The case was selected for scrutiny and the assessment was completed on 28.01.2014 accepting the return loss. The case was re-opened u/s 148 of the

Read summary

Vedant Bhatnagar vs Income Tax Officer, Ward-49(1), New Delhi-110002

ITA No. 394/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2011-12

The assessee’s appeal for Assessment Year 2011-12 arises against the Addl./JCIT(A)-5, Mumbai’s DIN & order No. ITBA/APL/ S/250/2025-26/1083074346(1) dated 27.11.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The legal issue of

Read summary

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

TK Elevator Private Limited vs Deputy Commissioner of Income Tax, Circle- 25(1)

ITA Nos. 3015 & 3658/Del/2017Income Tax Appellate Tribunal, Delhi Bench11 Feb 2026AY 2011-12

The appeals are filed by the assessee and the Revenue pertaining to Assessment Years 2011-12 challenging the Final Assessment Orders passed by Deputy Commissioner of Income Tax, Circle -25(1), New Delhi dated 18/05/2015. The assessee challe

Read summary

Rakesh Sharma vs Income Tax Officer

ITA No. 251/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2011-12

The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost is

Read summary

Manoj Saboo vs ITO

ITA No.- 4816/Del/2025Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 2011-12

The AO had received information from the DDIT (Inv) Unit-4, Investigation Wing that certain credits were made in the Bank account of Shri Amit Gupta. On the basis of this information, the assessment was re-opened. The AO issued notices whic

Read summary

Sh. Ramesh Kumar Vishwakarma Vs. Income Tax Officer, Ward-36(3), New Delhi

ITA No.45/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2011-12

The assessee's appeal for assessment year 2011-12 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi's DIN and order no. ITBA/NFAC/S/250/2025-26/1082436686(1), dated

Read summary

Dhansamridhi Finance Pvt. Ltd. vs. Asst. CIT

ITA No.1377/Del/2025Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2011-12

The appeal is filed by Dhansamridhi Finance Pvt. Ltd. against the order of NFAC, Delhi dated 20.02.2025 for the Assessment Year 2011-12. The assessee raised several grounds of appeal including the erroneous addition of Rs. 22,37,61,000/- un

Read summary

Aromatrix Flora (P) Ltd. vs ACIT, Circle-1(1)

ITA No.2100/Del/2024Income Tax Appellate Tribunal4 Feb 2026AY 2011-12

The assessee company, Aromatrix Flora (P) Ltd., filed its return of income declaring a total income of INR 23,63,416/- which was later revised to INR 2,58,87,480/-. The case was selected for complete scrutiny and the assessment was complete

Read summary

ITA No.2705/Del/2015

2705/Del/2015INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’ NEW DELHI27 Mar 2025

The assessee, Skyline Engg. Contracts (India) P. Ltd., is a private limited company engaged in construction business. The return of income for the year under appeal (AY 2011-12) was filed on 30th September, 2011 declaring a total income of

Read summary

STAR LIFESTYLES PVT. LTD. VS. ITO, WARD 24(1)

ITA NO. 5737/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH26 Mar 2025

The Assessee, STAR LIFESTYLES PVT. LTD., has filed an appeal against the Order of the Ld. NFAC, Delhi dated 28.12.2023, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of a notice for hearin

Read summary

Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad

ITA No.1322/Del/2021Income Tax Appellate Tribunal, Delhi Benches26 Mar 2025

The basic facts of the case are that a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.11.2016 at the premises of the assessee, Shri Harjeet Singh Sahni. The search operation was conducted at the res

Read summary

HITCHKI CREATION PVT. LTD. VS. DCIT, CENTRAL CIRCLE, MEERUT

ITA NO. 8192/Del/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI26 Mar 2025

A search and seizure operation under section 132 was conducted on 27.11.2014 in the case of Maconns, Meenu and Yadav Singh Group, wherein certain incriminating documents were found and seized relating to the assessee. Subsequently, a notice

Read summary

CRS Infra Projects Limited vs. Income Tax Officer, Ward-6(4), Delhi

ITA No.4641/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI19 Mar 2025

This appeal has been filed by CRS Infra Projects Limited against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 18/09/2024 for Assessment Year 2011-12. The Assessing Offic

Read summary

JAN MOHAMMAD, DATAWALI MAWANA, MEERUT UTTAR PRADESH-25004 (PAN: FBRPM4115B) VS. INCOME TAX OFFICER, WARD 1(3), MEERUT, UP

ITA NO. 2041/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘C’, NEW DELHI25 Mar 2025

The assessee, JAN MOHAMMAD, has filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2023, relating to assessment year 2011-12. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribun

Read summary

Anil Rathee vs. Income Tax Officer

ITA Nos.3319 & 3339/Del/2024Income Tax Appellate Tribunal, Delhi Bench20 Mar 2025

The instant appeal filed by the assessee, Anil Rathee, is directed against the order dated 12.06.2024 passed by the Ld. Commissioner of Income Tax, National Faceless Appeal Centre (NFAC), Delhi for Assessment Year 2011-12. The assessee subm

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
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