Skip to main content

Browse Tax Judgements

Showing 16 of 6 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.

Ms. Asha Gupta Vs. DCIT

ITA No.5540/Del/2025Income Tax Appellate Tribunal, Delhi Bench4 Feb 2026AY 2021-22

The assessee filed her section 139(1) return on 29.12.2021 stating income of Rs.6,59,580/-. Departmental authorities carried out section 132 search on 14.10.2020 in M/s. Manoj Kumar Singh and associates wherein they came across some incrimi

Read summary

Smt. Bharti Sharma vs. Dy. CIT and Sh. Pankaj Sharma vs. Dy. CIT

ITA No.898/Del/2024 and ITA No.939/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘F’ New Delhi28 Mar 2025

During a search/seizure operation on M/s. Hans Group of cases on 06.01.2021, a mobile phone belonging to Sh. Vaibhav Jain, a real estate broker, was seized. The departmental authorities allegedly found an image of a receipt relating to the

Read summary

White Orchid Hospitality (P) Ltd. vs. DCIT

ITA No.5130/Del/2025Income Tax Appellate Tribunal, Delhi Benches : E : New Delhi9 Jan 2026

The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th

Read summary

Narender Nath Vs DCIT

ITA No. 4990/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi8 Jan 2026

The case involves an appeal by Narender Nath against the order of CIT(A)-23, Delhi, which upheld the assessment under section 153C read with section 143(3) of the Income Tax Act, 1961. The Assessing Officer had conducted a search on 23.03.2

Read summary

ITA No.2835/Del/2025 Meena Mehra (AY: 2021-22)

ITA No.2835/Del/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH, DELHI23 Jan 2026

This appeal is preferred by the revenue against the order dated 23.01.2025 of the Ld. Commissioner of Income Tax (Appeals)-30 (hereinafter referred as Ld. First Appellate Authority or in short Ld. ‘FAA’) in DIN & Order No: ITBA/APL/M/250/20

Read summary

Reena Mittal vs. DCIT and Preeti Goyal vs. DCIT

ITA No. 1238/Del/2024 and ITA No. 1240/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi4 Feb 2025

The appeals by Reena Mittal and Preeti Goyal were directed against the orders of the Ld. CIT(A-30), New Delhi, pertaining to assessment year 2021-22. The assessees challenged the validity of the assessment made under section 143(3) of the I

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