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Baakir Real Estates Private Limited vs Income Tax Officer

ITA No.3265/Del/2025Income Tax Appellate Tribunal, Delhi Bench2 Feb 2026AY 2017-18

The assessee, Baakir Real Estates Private Limited, made a payment of Rs.10,91,970/- to HUDA as External Development Charges (EDC) without deducting TDS. The Assessing Officer raised a demand of Rs.21,839/- under section 201(1) and Rs.17,908

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M/s Base Exports Pvt. Ltd. Vs Income Tax Officer, Ward-73(3), New Delhi-110092

ITA No. 5298/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi14 Jan 2026

The case involves an appeal by M/s Base Exports Pvt. Ltd. against the order of the Addl./JCIT(A)-1, Vadodara, dated 04.06.2025, in proceedings under section 201(1A) of the Income Tax Act, 1961. The assessee did not appear for the hearing, a

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M/s. Guptajee & Company vs. Assistant Commissioner of Income Tax

ITA No.5168/Del/2015 & ITA No.4761/Del/2015, C.O.No.07/Del/2016Income Tax Appellate Tribunal, Delhi Bench ‘F’23 Jan 2026

The Assessee, M/s. Guptajee & Company, sold a 'Lal Dora Property' at Badli, Samepur, Delhi, built on agricultural land during the year under consideration for Rs. 16,75,00,000/-. The Assessee filed a return of income declaring income at Rs.

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Karambir Singh Vs The Income-tax Officer

ITA No. 3558/DEL/2024 [A.Y. 2015-16]INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI19 Feb 2025

The assessee, Karambir Singh, filed his Return of Income for the Assessment Year 2015-16 declaring an income of Rs. 16,83,120/-. The return was selected for scrutiny assessment and the assessment under section 143(3) was completed on the re

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Subhashish Chatterjee vs. ITO, Ward 28(3)

ITA No.1923/Del/2024INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH ‘SMC’’ : NEW DELHI)19 Feb 2025

This appeal by the assessee, Subhashish Chatterjee, emanates from the order of the Addl/JCIT(A)-13, Mumbai in Appeal No. CIT(A), Delhi – 10/10092/2020-21 dated 05.03.2024. The assessment/process of return was made by the CPC, Bangalore unde

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Eminence Township (India) Pvt. Ltd vs. CIT(TDS)

ITA No. 2296/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”: NEW DELHI10 Feb 2025

The assessee, Eminence Township (India) Pvt. Ltd, is a builder that made payments of Rs. 70 lakhs towards External Development Charges (EDC) to Haryana Urban Development Authority (HUDA) on 29-12-2014, relevant to assessment year 2015-16. T

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