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Ghanshyam Gupta and Anjula Gupta vs. DCIT, Central Circle, Ghaziabad

IT(SS)As No.5845 to 5851/Del/2025, IT(SS)As No.5900 to 5905/Del/2025Income Tax Appellate Tribunal, Delhi Bench18 Feb 2026AY 2012-13 to 2018-19, 2012-13 to 2017-18

The appeals are directed against ex parte orders passed by the CIT(A) for Assessment Years 2012-13 to 2018-19 and AY 2012-13 to 2017-18 respectively under Section 153A r.w.s. 143(3) of the Income Tax Act, 1961. A search and seizure operatio

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M/s. Adam Smith Consultancy Pvt. Ltd. vs. ACIT, Central Circle 05

ITA No.1530/DEL/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi10 Feb 2026AY 2016-17

The appellant company, M/s. Adam Smith Consultancy Pvt. Ltd., is part of the Adam Smith Group of companies (ASG) and is involved in discounting of bills of exchange under letters of credit (LC) and providing consultancy in trade financing.

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Rita Khanna Vs DCIT (Central)

ITA No. 928/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI28 Mar 2025

This case involves two appeals, ITA No. 928/Del/2024 filed by Rita Khanna and ITA No. 976/Del/2024 filed by the Revenue, both for Assessment Year 2019-20. The appeals arise against the order of the CIT(A), Lucknow-3 dated 22.12.2023. Rita K

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Sh. Inder Chand Bajaj Vs. DCIT

ITA No:- 815/Del/2023INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)28 Mar 2025

The original return in this case was filed on 28.03.2016 declaring income of Rs.3,24,930/- which was processed u/s 143(1) of the Income Tax Act, 1961. A search and seizure operation was carried out at the various premises of Bajaj Group and

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M/s Confident Distributors Pvt Ltd Vs DCIT

ITA No.3297/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI7 Mar 2025

The assessee company, M/s Confident Distributors Pvt Ltd, filed its return of income for A.Y. 2013-14 declaring income at Rs 7,880/-. Subsequently, search and seizure operations were conducted on 29-12-2015 at the residential and office pre

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SRS IT SOLUTIONS P. LTD. Vs. DCIT, Central Circle-II, Faridabad

ITA No.3636/DEL/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, DELHI23 Jan 2026

The case involves SRS IT SOLUTIONS P. LTD., which was subjected to search and seizure operations on 09.05.2012 by the Director of Income Tax (Investigation), Delhi. The assessee received share capital during the period relevant to assessmen

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Neha Gupta Vs Assistant Commissioner of Income Tax

ITA Nos. 4044 & 4045/Del/2025Income Tax Appellate Tribunal, Delhi Bench14 Jan 2026

These two appeals have been preferred by the assessee against the common order dated 28.04.2025 of the Commissioner of Income Tax (Appeals)-25, New Delhi, pertaining to Assessment Years 2014-15 and 2015-16, arising out of respective Assessm

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Ankit Jain vs ACIT

ITA No. 6308/DEL/2025; ITA No. 6341/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI19 Jan 2026

The survey under section 133A of the Income Tax Act was conducted on the business premises of the assessee on 07.11.2019, which was subsequently converted into a search action under section 132 of the Act on 08.11.2019. The assessee had fur

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Colourful Estates Pvt. Ltd. vs DCIT

ITA Nos.2204 to 2205/Del/2023Income Tax Appellate Tribunal, Delhi 'B' Bench, New Delhi15 Jan 2025

The assessee, Colourful Estates Pvt. Ltd., is engaged in the development of real estate projects. A search and seizure action under section 132 of the Income Tax Act was conducted at the residential and business premises of Antriksh Group,

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