Skip to main content

Browse Tax Judgements

Showing 115 of 15 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.

Nitin Garg Vs Income Tax Officer

ITA No.7375/Del/2025Income Tax Appellate Tribunal18 Feb 2026AY 2016-17

The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s

Read summary

Quetzal Buildtech Private Limited vs. ITO

ITA No.6409/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2016-17

The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm

Read summary

DCIT, Circle 28(1) vs. Ashwani Khurana

ITA No.4534/Del/2024 CO. 12/Del/2025Income Tax Appellate Tribunal11 Feb 2026AY 2016-17

The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the

Read summary

Krishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad

ITA No.2585/DEL/2025Income Tax Appellate Tribunal, Delhi Bench 'B', Delhi6 Feb 2026AY 2016-17

The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass

Read summary

Vishnu Purohit Vs. ITO, Ward-61(1), Kolkata

I.T.A. No. 630/Kol/2024Income Tax Appellate Tribunal (ITAT), 'A' Bench, Kolkata26 Mar 2025

The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In

Read summary

Jermel's Accademy Vs. ITO, Ward-1(4), Siliguri

I.T.A. No.: 1652/KOL/2024Income Tax Appellate Tribunal, Kolkata ‘A’ Bench10 Mar 2025

The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a

Read summary

Shahjad vs ITO

ITA No.2660/Del/2024Income Tax Appellate Tribunal, Delhi “G” Bench: New Delhi19 Mar 2025

The appeal was filed by the assessee, Shahjad, against the First Appellate order dated 28.03.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 24.03.2022. The

Read summary

SHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI

ITA NO. 4323/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH10 Mar 2025

The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec

Read summary

Systems Tek India Private Limited Vs The Principal Commissioner of Income Tax-7

ITA No.1539/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Mar 2025

The assessee, Systems Tek India Private Limited, filed its return of income for the assessment year 2016-17 declaring a loss. The case was reopened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, based on inform

Read summary

Machining & Forging Vs Income Tax Officer

ITA No. 5753/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘G’: New Delhi28 Jan 2026

The instant appeal is preferred by the assessee, Machining & Forging, against the order dated 23.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order dated 16.03.2022 passed by the Assessing

Read summary

Suresh Kumar Banthia vs DCIT, CC 4(3), Kolkata

ITA No.1894/KOL/2025Income Tax Appellate Tribunal 'D' Bench, Kolkata13 Jan 2026

The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed

Read summary

Rattan Jodharam Harchwani v/s. Income Tax Officer, Ward – 2(2)

ITA No.5771/MUM/2025INCOME-TAX APPELLATE TRIBUNAL “D” BENCH, MUMBAI13 Jan 2026

The Assessing Officer received information that the assessee had deposited cash of Rs 4.36 cr. in his bank account with Konark Urban Coop. Bank, Ulhasnagar from 07.11.2013 to 20.04.2015. No return of income was filed. Based on search and se

Read summary

Rajani Shivaji Ghadge vs. Income Tax Officer

ITA No. 7020/Mum/2025Income Tax Appellate Tribunal, Mumbai “D” Bench12 Jan 2026

The assessment in this case was completed under sections 147, 144, and 144B of the Income Tax Act, 1961. The Assessing Officer (AO) brought to tax an amount of Rs. 51,48,592/- on account of the sale of immovable property as Short Term Capit

Read summary

M/s R.S. Vinimay Pvt. Ltd. Vs. ITO, Circle 11(3)

ITA No.1513/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA11 Nov 2025

The assessee, M/s R.S. Vinimay Pvt. Ltd., filed its return of income for the assessment year 2016-17 declaring a total income of ₹43,04,040/-. The return was processed under section 143(1) of the Act. Subsequently, the assessment was reopen

Read summary

Abhishek Kumar vs. CIT

ITA No.4236/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘A’18 Feb 2025

This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was

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