Skip to main content

Browse Tax Judgements

Showing 19 of 9 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.

Income Tax Officer, Ward-23(2), New Delhi-110002. Vs. M/s Shiva Drums Pvt. Ltd.

ITA Nos.436 & 519/Del/2020Income Tax Appellate Tribunal, Delhi Bench19 Feb 2026AY 2012-13

These Revenue’s twin appeals ITA Nos. 436 & 519/Del/2020 for assessment year 2012-13, arise against the Commissioner of Income Tax (Appeals)-8, New Delhi’s orders dated 14.11.2019 & 13.12.2019, in case no. 10520/17-18 and 10521/17-18, invol

Read summary

Park View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi

ITA No.5711/Del/2025Income Tax Appellate Tribunal, Delhi Bench13 Feb 2026AY 2012-13

The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i

Read summary

Shri Abhimanyu Nath Vs. The I.T.O

ITA No. 4930/DEL/2025Income Tax Appellate Tribunal, Delhi 'C' Bench11 Feb 2026AY 2012-13

The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring

Read summary

Kuldip Kumar Goel vs. ACIT (1)(1)

ITA No.3285/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi6 Feb 2026AY 2012-13

The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return in

Read summary

RMP Holdings Private Limited vs. Income Tax Officer

ITA No.4592/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'B'4 Feb 2026AY 2012-13

The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were

Read summary

Shamim Ahmad Vs The I.T.O

ITA No. 4241/DEL/2024Income Tax Appellate Tribunal, Delhi ‘G’ Bench4 Feb 2026AY 2012-13

The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s

Read summary

Ojas Impex Private Limited Vs Income Tax Officer-19(1)

ITA No.3802/DEL/2024Income Tax Appellate Tribunal, Delhi Bench2 Feb 2026AY 2012-13

The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in

Read summary

Jugal Kishor Pradhan vs ITO

I.T.A.No.427/Del/2024Income Tax Appellate Tribunal, Delhi Bench19 Mar 2025

The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total

Read summary

Shri Anil Kumar Vs. The I.T.O

ITA No. 4309/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI ‘A’ BENCH12 Feb 2025

The assessee, Shri Anil Kumar, did not respond to the notices issued by the Assessing Officer nor uploaded any details. Consequently, the Assessing Officer assessed the income of the assessee at Rs. 93,95,040/- for the year under considerat

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