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Navigators Visa Global Logistics Ltd. vs DCIT

ITA No.4703/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench25 Feb 2026AY 2021-22

The assessee is a company engaged in logistics and forward transport services. The AO issued summons u/s 133(6) of the Act to various parties regarding purchases from non-filers or non-business ITR filers. Out of 16 parties, only 3 replied.

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Dhani Loans & Services Ltd. vs ACIT

ITA No.2470/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench25 Feb 2026AY 2021-22

The assessee company filed its return of income on 10.03.2022, declaring total income of INR 1,68,94,31,551/-. The case was selected for scrutiny and after considering the submissions made by the assessee, the assessment order was passed ac

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Kishan Kumar Gupta vs ITO

ITA No.4570/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench20 Feb 2026AY 2014-15

The assessee, Kishan Kumar Gupta, is engaged in the business of vegetables and filed his return of income declaring total income of INR 3,92,730/-. The case was selected for 'complete scrutiny' and the AO assessed income of the assessee at

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Shiv Shakti Handicrafts Pvt. Ltd. vs ITO

ITA No.4572/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench18 Feb 2026AY 2012-13

The assessee company, Shiv Shakti Handicrafts Pvt. Ltd., filed its return of income for AY 2012-13 declaring income of INR 12,85,810/-. A search and seizure operation was carried out in the case of Tirupati Sunworld Group of companies on 11

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ITO vs A R Enterprises

ITA No.4565/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench18 Feb 2026AY 2015-16

The assessee, a partnership firm engaged in trading of S.S. Steel goods, filed its return of income declaring total income at INR 5,850/-. The case was selected for scrutiny through CASS due to low PBIT, large increase in sundry creditors,

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Renew Surya Vihaan Pvt. Ltd. vs CIT

ITA No.5360/Del/2024Income Tax Appellate Tribunal, Delhi 'B' Bench, New Delhi16 Jan 2026

The assessee company, Renew Surya Vihaan Pvt. Ltd., is engaged in the business of generating power through non-conventional and renewable energy resources. It filed its return of income on 27.09.2022, declaring a total income of INR 1,35,03

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Ramvir Yadav vs ITO

ITA No.2857/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI “B” BENCH: NEW DELHI16 Jan 2026

The assessee, Ramvir Yadav, filed his return of income for Assessment Year 2022-23 declaring a total income of INR 27,53,370/-. His case was selected for scrutiny under CASS as he claimed a deduction under section 54B of the Income Tax Act,

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DCIT Circle-7(1) Delhi vs Dev Rubber Factory Pvt. Ltd.

ITA No.3478/Del/2024Income Tax Appellate Tribunal, Delhi 'B' Bench, New Delhi16 Jan 2026

The assessee company, Dev Rubber Factory Pvt. Ltd., was engaged in the business of manufacturing tubes for automobile tyres. It e-filed its return of income on 28.10.2017 declaring income at INR 77,50,730/-. The case was selected for scruti

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Hari Mohan and Sons Vs. The Income-tax Officer

ITA No. 2983/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI ‘B’ BENCH12 Feb 2025

The assessee company, Hari Mohan and Sons, did not file a return of income for the assessment year 2013-14 as required under section 139(1) of the Income-tax Act, 1961. The Assessing Officer imposed a penalty of Rs 5000/- under section 271F

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