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Luv Bhardwaj vs. DCIT

ITA No.2979/Del/2025Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2012-13

The case was reopened under Section 147 of the Income Tax Act, 1961 against the assessee firm who filed his return of income for AY 2012-13 declaring the total income at Rs.42,50,930/-. The return was processed under Section 143(1) on 26.02

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AZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP

ITA NO. 3740/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “SMC”, NEW DELHI10 Mar 2025

The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep

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Sanjay vs. ITO, Ward-2

ITA No. 3243/Del/2024Income Tax Appellate Tribunal (Delhi Bench ‘SMC’ : New Delhi)10 Mar 2025

The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req

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Bholenath Foods Limited Vs. Income Tax Officer

ITA No.5777/Del/2024Income Tax Appellate Tribunal, Delhi Benches7 Jan 2026

The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny

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