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KAMAL SINGH VS. ACIT CIRCLE-14(1)

ITA NO. 2891/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “C”25 Mar 2025

The assessee, Kamal Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 26.09.2023, relating to assessment year 2012-13. None appeared on behalf of the assessee despite the issue of notice for hearing. The assessee claimed

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Dy. CIT, Central Circle-27, New Delhi Vs. M/s Debonair Tie-up Pvt. Ltd.

ITA No.3055/Del/2022INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’: NEW DELHI27 Feb 2025

The assessee, M/s Debonair Tie-up Pvt. Ltd., is a company engaged in trading in shares, securities, debentures, and other investments. The return of income was filed on 30.09.2012 declaring a total income of Rs.43,187/-. The assessment was

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Assistant Commissioner of Income Tax vs. Taxus Infrastructure and Power Projects P. Ltd.

ITA No. 3262/DEL/2017Income Tax Appellate Tribunal, Delhi Bench "G", Delhi25 Mar 2025

The assessee, Taxus Infrastructure and Power Projects P. Ltd., is engaged in the business of power projects contracts and manufacturing of electrical goods and equipments. During the relevant period, the assessee received an unsecured loan

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ITA No. 3940/Del/2016

ITA No. 3940/Del/2016Income Tax Appellate Tribunal, Delhi Bench 'C', New Delhi21 Mar 2025

The appeal filed by the Department of Revenue is against the order dated 26.04.2016 of the Learned Commissioner of Income-Tax (Appeals)-4, New Delhi, arising out of the order dated 27.03.2015 under Sections 143(3) of the Income-Tax Act, 196

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Ravinder Kataria vs. ITO, Ward-1, Panipat

ITA No. 4294/Del/2024Income Tax Appellate Tribunal, Delhi Bench19 Mar 2025

The assessee, Ravinder Kataria, is a farmer with 22 acres of agricultural land at Village Bapoli, Panipat District. He filed his return of income for AY 2012-13 on 10.09.2012. The assessee had shifted to Panipat from Village Bapoli, and not

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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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Sushmita Gupta vs. Income Tax Officer

ITA No. 3741/DEL/2024Income Tax Appellate Tribunal, Delhi Bench ‘G’19 Mar 2025

In this case, the assessment was completed under section 144 of the Income-tax Act, 1961 by the Assessing Officer (AO) vide order dated 05.12.2019. The AO made an addition under section 69A of Rs.93,10,000/- for unexplained investment in pr

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ITA no. 2275/Del/2024

ITA No. 2275/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH19 Mar 2025

The instant appeal, filed by the assessee Smt. Nisha Sahai, is directed against the order dated 27/03/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 22/12/2019 under sections 144/

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Ratnakar Sales Promotion Pvt. Ltd. Vs Income Tax Officer, Ward-21(1), New Delhi-110002

ITA No. 1182/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi19 Mar 2025

This appeal by Ratnakar Sales Promotion Pvt. Ltd. for Assessment Year 2012-13 arises against the order of the Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 01.02.2024, in proceedings under section 143(3) read with section 147 of th

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DCIT, Central Circle-30, New Delhi-110055 Vs Rupinder Kaur

ITA No. 1421/Del/2020Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi19 Mar 2025

The Revenue’s appeal for Assessment Year 2012-13 arises against the CIT(A)-27, New Delhi’s order dated 24.02.2020, in proceedings under Section 153A read with Section 143(3) of the Income Tax Act, 1961. The departmental authorities conducte

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Munish Kumar Verma Vs. The I.T.O

ITA No. 812/DEL/2017 [A.Y. 2012-13] and ITA No. 1290/DEL/2017 [A.Y. 2012-13]INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH, NEW DELHI19 Mar 2025

The assessee, Munish Kumar Verma, is an individual engaged in share trading and investing activities. He filed his Return of Income on 29.09.2012 declaring NIL income and claimed Rs 82,21,809/- as loss. The return was selected for scrutiny

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Ranvir vs. ITO, Ward 5

ITA No.9/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’: NEW DELHI13 Mar 2025

The assessee, Ranvir, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for Assessment Year 2012-13. None appeared on behalf of the asse

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Sulekh Kumar Aggarwal vs. Income Tax Officer

ITA No.804/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘G’: New Delhi13 Feb 2025

The assessee, Sulekh Kumar Aggarwal, filed an appeal against the order of the Commissioner of Income Tax (Appeals), NFAC, Delhi, dated 22.01.2024, in appeal No. CIT(A), Delhi-5/10509/2019-20 for Assessment Year 2012-13. The assessee raised

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Prabjit Singh vs. DCIT, Circle 72 (1)

ITA No.2533/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’: NEW DELHI13 Mar 2025

The assessee, Prabjit Singh, filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 31.01.2024 for the Assessment Year 2012-13. None appeared on behalf of t

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Mohd. Ikram Vs. ITO

ITA Nos.1217/D/2024THE INCOME TAX APPELLATE TRIBUNAL, 'SMC' BENCH, DELHI12 Mar 2025

The appellant, Mohd. Ikram, a small-time meat vendor and resident of Hapur, Uttar Pradesh, filed his return of income for the assessment year 2012-13, offering receipts from the sale of raw meat amounting to Rs.22,25,000/- to tax under the

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Gargi Manchanda vs. Income Tax Officer

ITA NO. 5280/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH10 Mar 2025

The assessee, Gargi Manchanda, made cash deposits during the financial year 2011-12 but did not file an Income Tax Return (ITR) for the assessment year 2012-13. Consequently, her case was reopened under section 147 and a notice under sectio

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ASHOK KUMAR TYAGI VS. INCOME TAX OFFICER

ITA NO. 4322/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “SMC”, NEW DELHI10 Mar 2025

The assessee, Ashok Kumar Tyagi, made cash deposits during the financial year 2011-12 but did not file an Income Tax Return (ITR) for the assessment year 2012-13. Consequently, his case was reopened under section 147 and a notice under sect

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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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CHETNA SUNDARAM VS. DCIT, CIRCLE 70(1), NEW DELHI

ITA NO. 2512/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH10 Mar 2025

The assessee, Chetna Sundaram, deposited Rs. 2,00,000 in her HDFC Bank Ltd. savings account. The source of this deposit remained unexplained despite being given ample opportunity to provide documentation. Consequently, this amount was deeme

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