Skip to main content

Browse Tax Judgements

Showing 114 of 14 judgements · Browse by section & bench

“Ask” finds judgements by meaning — try can amortisation of goodwill be treated as an operating expense?

Free to read — no signup required. Every judgement includes the facts, legal issues, outcome and related cases. Create a free account for AI chat, drafting and workspaces.

Luv Bhardwaj vs. DCIT

ITA No.2979/Del/2025Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2012-13

The case was reopened under Section 147 of the Income Tax Act, 1961 against the assessee firm who filed his return of income for AY 2012-13 declaring the total income at Rs.42,50,930/-. The return was processed under Section 143(1) on 26.02

Read summary

Navdeep Singh vs DCIT

ITA No. 401/DEL/2021Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2015-16

The assessee, Navdeep Singh, filed an appeal against the order dated 27.01.2019 passed by Ld. CIT(A)-1, Gurgaon under section 250(6) of the Income Tax Act, 1961 for A.Y. 2015-16. The Assessing Officer had made additions on account of sectio

Read summary

Late Arvind Kumar Kotawal vs ACIT, Circle 70(1), New Delhi

ITA No:- 9580/Del/2019INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘A’: NEW DELHI)27 Mar 2025

The return of income for A.Y. 2014-15 was filed by the assessee / appellant on 14.07.2014, declaring total income at Rs. 38,26,220/-. The assessee was selected for scrutiny and an initial notice u/s 143(2) dated 21.09.2015 was issued and se

Read summary

Ozone Pharmaceuticals Limited Vs. DCIT

ITA Nos.1029/Del/2024THE INCOME TAX APPELLATE TRIBUNAL “E” BENCH, DELHI26 Mar 2025

The instant appeal filed by the assessee, Ozone Pharmaceuticals Limited, is directed against the order dated 15.02.2024 passed by the Ld. CIT(A)-1, Pune, arising out of the order dated 24.12.2021 passed by the ADIT, CPC, Banglore under Sect

Read summary

The India Thermit Corporation Ltd Vs. The Dy. C.I.T

ITA No. 4435/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI ‘E’ BENCH12 Mar 2025

The India Thermit Corporation Ltd filed an appeal against the order of the CIT(A), Noida dated 31.08.2024 for A.Y 2018-19. The assessee raised several grounds of appeal, including the condonation of delay due to Covid-19, the invalidity of

Read summary

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

Read summary

ITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.

ITA No. 3164/del/2023INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)7 Mar 2025

The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income

Read summary

Sunrise F & B Restaurant Pvt. Ltd. vs. ACIT, Central Circle 30

ITA No.2185/Del/2025 & ITA No.2186/Del/2025Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The assessee, Sunrise F & B Restaurant Pvt. Ltd., filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)-30, New Delhi for the Assessment Years 2014-15 and 2015-16. The assessee had originally filed a return of

Read summary

Rakesh Divedi vs. Income Tax Officer

ITA No.3290/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘E’9 Jan 2026

The assessee, Rakesh Divedi, is an individual and proprietor of M/s Triambkay Gauri Impex. The Income Tax Officer received information from the Investigation Wing about cash deposits in the assessee's ICICI Bank account that did not commens

Read summary

ITA No.2758/Del/2025 M/s Agrico Organics Ltd. (AY: 2011-12)

ITA No.2758/Del/2025INCOME TAX APPELLATE TRIBUNAL, “B” BENCH, DELHI9 Jan 2026

This appeal is preferred by M/s Agrico Organics Ltd. against the order dated 19.03.2025 of the Ld. CIT(A)-29, New Delhi, in Appeal No. CIT(A), Delhi-1, 10231/2018-19 arising out of the assessment order dated 21.12.2018 u/s 147 of the Income

Read summary

Monisha Dhawan (Through Legal Heir Nayana Dhavan) Vs. ACIT

ITA No.3961/Del/2025Income Tax Appellate Tribunal, Delhi Benches7 Jan 2026

The order of assessment was issued in the name of the deceased assessee Monisha Dhawan who died on 23.12.2013. The notice under Section 143(2) was issued on 22.04.2019 in the name of the deceased assessee and the assessment was finalized up

Read summary

ITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)

ITA No. 234/Del/2025 CO 228/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, DELHI14 Jan 2026

The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was is

Read summary

Krishna Gopal Saraf Vs. The A.C.I.T

ITA No. 4564/DEL/2017 and ITA No. 4565/DEL/2017Income Tax Appellate Tribunal, Delhi ‘C’ Bench12 Feb 2025

The assessee, Krishna Gopal Saraf, filed his return of income for AY 2013-14 declaring an income of Rs 7,12,630/-. A search and seizure action was carried out on 07.03.2014 under section 132 of the Income-tax Act, 1961, in which various doc

Read summary

MANNOHAR LAL HIRA LAL LTD. VS. ITO, WARD 2(1)(4)

ITA No. 2663/Del/2022INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH “SMC’’ : NEW DELHI)15 Oct 2025

This appeal by the assessee, MANNOHAR LAL HIRA LAL LTD., emanates from the order of the NFAC, Delhi in Appeal No. ITBA/NFAC/S/250/2022-23/1044561646(1) dated 08.08.2022 relating to assessment year 2017-18. The assessee filed grounds of appe

Read summary
Opakhya LogoOpakhya

AI-powered tax-litigation platform. Find precedents using natural language, draft submissions in minutes, and run your entire case repository from a single secure workspace.

© 2025 Opakhya. All rights reserved.

Core Features

Additional Features

  • Smart Comments
  • Export Options
  • Quick Copy
  • Analytics Dashboard
Version 2.0.1Last updated: October 2025
Powered by AI & Machine Learning