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Hemant Kumar, Assistant Commissioner of Income Tax vs. Kasturi Jewellers P. Ltd.

ITA No.3926/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'F'11 Feb 2026AY 2017-18

The Revenue appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, which deleted an addition of Rs.14,52,23,691/- made under section 68 read with section 115BBE of the Income Tax Act,

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ITA No. 955/Del/2024

ITA No. 955/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi27 Mar 2025

The assessee, SMS Trading Co., is a partnership firm engaged as a consignment sales agent for M/s Dharam Pal Satya Pal Ltd., selling Paan Masala and other tobacco products under the brand name Rajnigandha and others in retail. A survey unde

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ITO, Delhi vs. Shann Jewellers

ITA No. 6389/DEL/2025 (AYR 2017-18)Income Tax Appellate Tribunal, Delhi Bench ‘A’28 Jan 2026

During the assessment proceedings for the financial year 2016-17, the Assessing Officer (AO) noticed repayments of unsecured loans and unexplained cash deposits during the demonetization period. The AO required the assessee to explain these

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Assistant Commissioner of Income Tax, Circle-34(1), Civic Centre, E-2 Block, 2nd Floor, New Delhi Vs. Raj Bajwa, Ashok Vihar, 390, SFS Flats, Phase-IV, New Delhi

ITA No.4830/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’: NEW DELHI18 Feb 2025

The respondent assessee, Raj Bajwa, filed his Income Tax Return on 28.02.2018 declaring income of Rs.23,23,700/-. The case was picked up for limited scrutiny for verification of cash deposits made in the bank account in the FY 2016-17 inclu

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