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DCIT, Central Circle-28, Delhi. Vs. Nutshell Vyapaar Pvt. Ltd.

ITA No.5374/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2020-21

This appeal filed by the Revenue is against order dated 22.05.2025 of the Learned Commissioner of Income Tax (Appeals), New Delhi passed u/s 250 of the Income Tax Act, 1961 arising out of assessment order dated 31.03.2023 passed by the Depu

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Assistant Commissioner of Income Tax, CC-30, Room No.320, 3rd Floor, ARA Centre, Jhandewalan Extension, New Delhi-110055 Vs E-Homes Infrastructure Private Limited, DASNA Annexe I ECE House, 28A, Connaught Place, S.O. Central Delhi, New Delhi-110001

ITA No.5260/DEL/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2020-21

The Revenue has raised several grounds of appeal against the order of the learned Commissioner of Income Tax (Appeals)-30, New Delhi, which allowed the assessee's appeal and deleted certain additions made by the Assessing Officer. The asses

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DCIT, Circle-19(1), New Delhi. Vs P.C. Global Merchandising Pvt. Ltd.

ITA No. 3072/Del/2025Income Tax Appellate Tribunal, Delhi Bench25 Feb 2026AY 2020-21

The assessee, P.C. Global Merchandising Pvt. Ltd., filed its return of income for A.Y. 2020-21 declaring total income of Rs. 7,35,924/- under normal provisions and Rs. 35,26,524/- under deemed total income under Section 115JB. The case was

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Bindu, W/o-Shri Mahavir Singh Vs National Faceless Appeal Centre, CIT(A), Delhi

ITA No.53/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi16 Feb 2026AY 2020-21

The assessee, Bindu, W/o-Shri Mahavir Singh, is an individual engaged in the business of liquor sale. She declared a total turnover of Rs 23.82 crore and an income of Rs 13,40,870/- for the year under consideration. The Assessing Officer (A

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Sh. Krishan Lal Bishnoi Vs. Commissioner of Income Tax

ITA No. 3588/ DEL/2025Income Tax Appellate Tribunal, Delhi Benches ‘E’12 Feb 2026AY 2020-21

The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 11.03.2025 for AY 2020-21. None appeared on behalf of the assessee, and the case was heard with the assistance of Ld. DR. The

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ITO, WARD 2(3)(4) VS. SHIVA AND SHIVA

ITA No. 1945/DEL/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2020-21

The assessee, a partnership firm, filed its return of income for AY 2020-21 declaring income of Rs. 39,460/-. The case was selected for scrutiny assessment under CASS framework. The AO issued a notice u/s 143(2) requiring the assessee to su

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INCOME TAX OFFICER 2(1), MORADABAD Vs RITU BHANDULA

ITA No. 2750/Del/2025 (AY 2020-21)INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI11 Feb 2026AY 2020-21

The assessee filed its return of income on 15.2.2021 declaring income of Rs. 7,97,270/- and the assessment was completed on 26.9.2022 at income of Rs. 3,15,05,634/- after making addition of Rs. 2,97,66,224/- on account of adhoc 12.5% disall

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Ravindra Dhaka vs Pr.CIT, Faridabad

ITA No.2332/Del/2025Income Tax Appellate Tribunal6 Feb 2026AY 2020-21

The assessee filed his return of income declaring total income at INR 27,12,580/-. The case was selected for limited scrutiny. During the assessment proceedings, the Faceless AO asked the JAO to provide legible copies of the documents relie

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DCIT vs. Payal Khemka

ITA No.1000/DEL/2024Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2020-21

The assessee company negotiated for the purchase of a property located at A-32, Westend Colony, Delhi, for Rs. 76 crores. The property was registered on 16.05.2019. During search proceedings, WhatsApp chats and documents were seized indicat

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India Luxco Retail Private Limited

ITA No. 4386/Del/2024INCOME TAX APPELLATE TRIBUNAL [ DELHI BENCH: ‘H’ NEW DELHI ]24 Mar 2025

The instant appeal, filed by the assessee India Luxco Retail Pvt. Limited, is directed against the order dated 29.07.2024 passed by the National Faceless Appeal Centre (NFAC) New Delhi, for the assessment year 2020-21. The assessee had opte

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General Motors India Private Limited Vs. Assessment Unit Income Tax Department, The Deputy Commissioner of Income Tax, Circle-1(1), Gurgaon

ITA No. 4385/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’, New Delhi21 Mar 2025

The appeal was filed by General Motors India Private Limited against the order dated 25.07.2024 of the Learned Assessing Unit, Income Tax Department, Deputy Commissioner of Income Tax, Circle-1(1), Gurgaon, under Sections 143(3)/144C(13) of

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India Steel Summit Private Limited Vs. Deputy Commissioner of Income Tax, Circle-10(1), New Delhi

ITA No. 3930/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘H’21 Mar 2025

The appellant, India Steel Summit Private Limited, filed an appeal against the order dated 27.06.2024 of the Learned Assessment Centre, National e-Assessment Centre, Delhi for the assessment year 2020-21. The appellant has availed the Vivad

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Ingenico SA Vs. The A.C.I.T

ITA No. 795/DEL/2023INCOME TAX APPELLATE TRIBUNAL, DELHI ‘D’ BENCH19 Mar 2025

The assessee, Ingenico SA, filed an application on 06.03.2025 for the withdrawal of the appeal as it opted to settle the issues under the Vivad se Vishwas Scheme, 2024. The assessee submitted Form No. 2 under VSVS, 2024 and deposited the ta

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NKG Infrastructure Ltd. (AY: 2020-21)

ITA No.4692/Del/2024INCOME TAX APPELLATE TRIBUNAL, “E” BENCH, DELHI4 Mar 2025

The assessee, NKG Infrastructure Ltd., opted for the VSVS Scheme 2024 and filed applications through Form No. 1 on 31.01.2025. The Principal Commissioner of Income Tax (PCIT) issued a certificate in Form No. 2 on 12.02.2025. Both forms were

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RELX India Pvt. Ltd. Vs. DCIT

ITA No.4388/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘H’ NEW DELHI7 Mar 2025

The assessee, RELX India Pvt. Ltd., filed an appeal against the final assessment order dated 23.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. The assesse

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Chevrolet Sales India Pvt. Ltd. Vs. ACIT

ITA No.4327/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Mar 2025

The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961.

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Hareon Solar Singapore Pvt. Ltd. v. DCIT

ITA No.2226/Del/2024Income Tax Appellate Tribunal, Delhi Benches30 Jan 2026

The case involves Hareon Solar Singapore Pvt. Ltd., a company incorporated in Singapore, claiming tax residency in Singapore and seeking exemption from Indian tax on capital gains from the sale of equity shares and CCDs in an Indian company

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DCIT, Noida Vs. Pearl Precision Products Pvt. Ltd

ITA No. 2278/Del/2023INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’9 Jan 2026

The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey

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DCIT Vs. Sterling Agro Industries Ltd.

ITA No. 4716/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ NEW DELHI)16 Jan 2026

The Assessee company, Sterling Agro Industries Limited, was engaged in the business of manufacturing diary products under the brand name of 'NOVA' and generation of wind-based electricity. The Assessee filed its Original return of income on

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ITA No.3055/Del/2025 Omax Autos Ltd.(AY: 2020-21)

ITA No.3055/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, DELHI14 Jan 2026

The assessee, Omax Autos Ltd., is a company engaged in manufacturing auto and non-auto components. For the assessment year 2020-21, the company filed its return of income declaring an income of Rs. 26,89,05,610/-. The return was selected fo

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