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Puran Store vs Assistant Commissioner of Income Tax, Circle-43(1)

ITA No.5590/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’23 Feb 2026AY 2017-18

The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass

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DCIT, Circle 28(1) vs. Ashwani Khurana

ITA No.4534/Del/2024 CO. 12/Del/2025Income Tax Appellate Tribunal11 Feb 2026AY 2016-17

The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the

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M/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT

ITA No. 3454/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI)7 Jan 2026

The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20

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INDER DEV GUPTA & Ors. vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI & Ors.

W.P.(C) 16937/2025 & Ors.HIGH COURT OF DELHI AT NEW DELHI21 Nov 2025

The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 by the respondent who is the Jurisdictional Assessing Officer (JAO). The petitioners contend that the notices and all subsequent

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