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DCIT, Central Circle 28, New Delhi vs. Gunjan Gupta, BJ-128, Shalimar Bagh, Delhi – 110 088.

ITA No.3611/DEL/2025Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 2014-15

This appeal is filed by the Revenue against the order of Learned Commissioner of Income-tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi [“Ld. CIT(A)”, for short] dated 25.07.2025 for the Assessment Year 2017-18. Search action wa

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DCIT, Central Circle-1, New Delhi vs. Udai Shanker Awasthi

ITA Nos. 4649, 4691 & 5343 to 5347/Del/2025Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2011-12 to 2018-19

The appeals were filed by the revenue against the order of the ld. Commissioner of Income Tax (Appeals)-23, New Delhi, which quashed the assessment orders for AYs 2011-12 to 2018-19. The revenue argued that the ld. CIT(A) erred in quashing

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Dy. Commissioner Vs. Abhi Capital Services Limited

ITA No. 2885/DEL/2025 [A.Y. 2011-12], ITA No. 2886/DEL/2025 [A.Y. 2012-13]INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH, NEW DELHI16 Jan 2026

The assessee, Abhi Capital Services Limited, is a company incorporated on 16th March 1995 under the Companies Act, 1956. It was engaged in trading in derivatives (Futures & Options) and equity shares, and received commission income for intr

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Asst. Commissioner of Income Tax, Central Circle vs. M/s Round Square Exim Pvt. Ltd.

ITA Nos.8834 to 8837/Del/2019Income Tax Appellate Tribunal, Delhi Benches ‘F’8 Jan 2025

The assessee, M/s Round Square Exim Pvt. Ltd., is a resident corporate entity engaged in trading in shares and other investments. A search and seizure operation was conducted at the residential premises of Sh. Kaushal Kumar, an employee of

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