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Abhisar Estates P. Ltd. Vs. Deputy Commissioner of Income Tax

ITA No. 7033/DEL/2025 (A.Y. 2017-18)Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 2017-18

The appeal by the assessee is directed against the order of Principal Commissioner of Income Tax (Appeals)-25, New Delhi dated 29.09.2025, for AY 2017-18. The assessee assails the validity of the notice issued u/s.153C of the Income Tax Act

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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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Root Developers Private Limited vs DCIT, Circle-3

ITA NO. 3106/Del/2017 (AY 2010-11), ITA NO. 3107/Del/2017 (AY 2011-12), ITA NO. 1683/Del/2019 (AY 2013-14) & ITA NO. 1684/Del/2019 (AY 2014-15)Income Tax Appellate Tribunal (Delhi Bench ‘Friday-H’: New Delhi)26 Mar 2025

The case involves a series of appeals by Root Developers Private Limited against the orders of the Commissioner of Income Tax (Appeals)-1, Gurgaon for Assessment Years 2010-11, 2011-12, 2013-14, and 2014-15. The appeals arise from orders pa

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Om Prakash Tantia Vs. DCIT

ITA No.4737/DEL/2018INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, DELHI7 Mar 2025

The assessee filed a return of income declaring income of Rs 31,46,470/-. A search was conducted at the residential and business premises of the assessee on 18.11.2015. Certain documents were found and seized during the search. Subsequently

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