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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

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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

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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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National Steels Vs. ITO, Ward-46(1), Delhi

ITA No. 2595/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH7 Mar 2025

The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2

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Deputy Commissioner of Income Tax, Central Circle -31, New Delhi. Vs. M/s SRC Realtech Pvt. Ltd., M/s Pyramid Buildtech Pvt. Ltd., M/s SRC Buildtech Pvt. Ltd.

ITA No:- 1307/Del/2021, 1312/Del/2021, 1315/Del/2021Income Tax Appellate Tribunal (Delhi Bench: ‘C’: New Delhi)7 Mar 2025

The case involves three companies: M/s SRC Buildtech Pvt. Ltd, SRC Realtech Pvt. Ltd, and Pyramid Buildtech Pvt. Ltd, all belonging to the SRC group. A search and seizure action under Section 132 was conducted on 14.09.2017 at various busin

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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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