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ITO vs Naresh Kumar Aggarwal

ITA No.174/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2016-17

The assessee is an individual engaged in the business of manufacturing footwear and footwear components under the name M/s. Ajay Plastic Industries. The assessee declared a loss of INR 1,25,11,337/- in his return of income for AY 2016-17. T

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CITYCON BUILDWEL PRIVATE LIMITED, VS. ACIT, CIRCLE 6(1)

ITA No.4988/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘E’ : NEW DELHI)18 Feb 2026AY 2016-17

The assessee company filed its return of income for AY 2016-17 electronically on 14.10.2016 declaring a loss. The case was selected for scrutiny through CASS. Notice u/s. 143(2) of the Act dated 11.7.2017 was issued electronically and duly

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ACIT vs. M/s Sparsh Property Private Limited

ITA No. 5849/DEL/2024 (AY 2016-17)Income Tax Appellate Tribunal, Delhi Bench ‘G’6 Feb 2026AY 2016-17

The assessee, M/s Sparsh Property Private Limited, filed its original return of income for AY 2016-17 declaring a net loss. A search and seizure action was carried out in the case of Filatex Group and related entities, revealing that the as

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Harjeet Singh Sahni vs DCIT, Central Circle, Ghaziabad

ITA No.1323/Del/2021 & ITA No.1133/Del/2021Income Tax Appellate Tribunal, Delhi Benches26 Mar 2025

The assessee, Harjeet Singh Sahni, is an individual deriving income from various sources including business, profession, salary, house property, and other sources. The original return was filed on 09.03.2010 declaring an income of Rs.1,36,9

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Sonal Jain Vs. Commissioner of Income Tax (Appeals)

ITA No. 7162/DEL/2025 (A.Y.2016-17)Income Tax Appellate Tribunal, Delhi Bench14 Jan 2026

The assessee, Sonal Jain, was employed in the UK and was a non-resident during the relevant period. Assessment proceedings under section 147 of the Income Tax Act, 1961 were initiated after receiving information that the assessee had purcha

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Assistant Commissioner of Income Tax, Circle 10(1), New Delhi Vs. The Index Securities & Research Pvt. Ltd.

ITA No. 2181/Del/2022Income Tax Appellate Tribunal, Delhi Bench: ‘C’ New Delhi16 Jan 2026

The assessee company, The Index Securities & Research Pvt. Ltd., filed its return of income for AY 2016-17 declaring a business loss. The case was selected for scrutiny, and notices were issued under Sections 143(2) and 142(1) of the Income

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Manan Narang vs. DCIT

ITA No. 2617/Del/2023Income Tax Appellate Tribunal, Delhi Bench ‘E’6 Feb 2025

A search and seizure action under section 132 of the Income Tax Act, 1961 was carried out on 14.10.2020 in the case of Shri Manoj Kumar Singh, his associates, and various transacting parties. During the search, it was established that Shri

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