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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

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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

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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

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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

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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

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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

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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

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Ariba India Private Limited vs. ACIT

ITA No.2705/Del/2024Income Tax Appellate Tribunal, Delhi 'H' Bench27 Jan 2026

The assessee, Ariba India Private Limited, filed its return of income for the assessment year 2011-12 declaring a total income of Rs. 1,27,46,780/-. The case was selected for scrutiny, and a draft assessment order was passed proposing adjus

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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

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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

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