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Vale India (P) Ltd. vs. JCIT, Range-27, New Delhi

ITA No. 4325/DEL/2025Income Tax Appellate Tribunal, Delhi BenchAY 2017-18

The assessee company was incorporated in India on 10.10.2005 for exploration and mining activities. It became a coal marketing support office of its group company in January 2014 and exited its exploration business in December 2013. For the

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K M V Industries vs. Income Tax Officer, Ward-58(1), Delhi

ITA No.4594/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘B’18 Feb 2026AY 2012-13

The assessee filed its return of income declaring total income on 31.03.2013. The assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs. 10,07,610/-. Thereafter, reassessment proceedings u/s 147 were

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Assistant Commissioner of Income Tax vs. Karma Kitchen & Bar Pvt. Ltd.

ITA Nos. 5179, 4167 & 4168/Del/2025, ITA No. 3309/Del/2025, CO Nos. 246 & 247/Del/2025Income Tax Appellate Tribunal, Delhi Bench 'E', New Delhi18 Feb 2026AY 2016-17, 2017-18, 2018-19

The assessee company, M/s. Karma Kitchen & Bar Pvt. Ltd., was registered in August 2015 and commenced operations in November 2015. A search was conducted at the premises of Nagpal Group on 10.01.2018, where documents related to the assessee

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Richa Nangia vs. ACIT, Central, Circle-2.5

ITA Nos.810 & 811/Del/2025Income Tax Appellate Tribunal, Delhi Bench3 Feb 2026AY 2015-16 & 2014-15

Appeals in these cases have been filed against the orders both dated 20.12.2024 passed by the Ld. CIT(A)-25, Delhi pertaining to Assessment Years 2014-15 and 2015-16, respectively. Both the appeals of the assessee are revolving around commo

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Inder Mohan Singh Saluja Vs. ITO

ITA No:- 300/Del/2024INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)28 Mar 2025

The assessee, Inder Mohan Singh Saluja, filed his income tax return for the Assessment Year 2017-18 declaring a net taxable income of Rs. 13,02,480/-. A survey operation under section 133A of the Income Tax Act was conducted at his business

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Sachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi

ITA No.2320/Del/2023Income Tax Appellate Tribunal, Delhi Bench, ‘G’: New Delhi27 Mar 2025

In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete

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Baba Global Ltd. Vs DCIT

ITA No. 602/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘A’, New Delhi19 Mar 2025

The case pertains to the assessment year 2018-19. Baba Global Ltd. appealed against the order of CIT(A)-30, New Delhi, which upheld an addition of Rs. 19,98,738/- as bogus interest expenditure under section 69C of the Income Tax Act, 1961.

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Trans Metalite India Limited Vs. Assessment Unit, Income Tax Department, ACIT, Circle -25 (1) Delhi

ITA No.5228/Del/2024Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, Trans Metalite India Limited, filed its return of income for the Assessment Year 2019-20 on 30-10-2019 declaring a total income of Rs 6,74,546/-. During verification, it was found that the assessee received unsecured loans amo

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Vipul Mittal v. DCIT

ITA No. 1052/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘SMC’: NEW DELHI)7 Mar 2025

This appeal, ITA No. 1052/Del/2025, filed by the assessee Vipul Mittal for the Assessment Year 2014-15, arises from the appellate order dated 29.01.2025 passed by the learned Commissioner of Income Tax (Appeals), NFAC, Delhi under section 2

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National Steels Vs. ITO, Ward-46(1), Delhi

ITA No. 2595/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH7 Mar 2025

The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2

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RAKS Trade Logistics Pvt. Ltd. vs DCIT

ITA No.3710/Del/2024Income Tax Appellate Tribunal, Delhi ‘F’ Bench, New Delhi6 Mar 2025

The instant appeal has been filed by RAKS Trade Logistics Pvt. Ltd. against the First Appellate order dated 03.07.2024 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi. The appeal arises from the as

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Krishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi

ITA No. 436/DEL/2024Income Tax Appellate Tribunal, Delhi ‘C’ Bench5 Mar 2025

This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of

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M/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6

ITA No.4886/Del/2025Income Tax Appellate Tribunal, Delhi Bench, ‘C’: New Delhi30 Jan 2026

This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the

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Manoj Kumar vs ITO

ITA No.3378/Del/2025Income Tax Appellate Tribunal, Delhi 'A' Bench, New Delhi29 Jan 2026

The assessee, Manoj Kumar, filed his return of income for the Assessment Year 2018-19 declaring a total income of INR 5,12,820/-. The case was re-opened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, due to the

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Hitesh Rohilla Vs ACIT

ITA No.232/Del/2024Income Tax Appellate Tribunal, Delhi Bench7 Feb 2025

The assessee, Hitesh Rohilla, filed his return of income for AY 2013-14 declaring a total income of Rs. 2,18,060/-. The Assessing Officer (AO) received information from the investigation wing indicating that during a search and seizure oper

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