Skip to main content

Browse Tax Judgements

Showing 101120 of 870 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.

Quetzal Buildtech Private Limited vs. ITO

ITA No.6409/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2016-17

The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm

Read summary

Indian Footwear Components Manufactures Association, Noida Vs. ACIT Assessment Unit NFAC, Delhi

ITA No.8343/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2018-19

This appeal is filed by the assessee against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 12.10.2025 for A.Y. 2018-19 in dismissing the appeal of the assessee without giving any directions/decision on the issues rais

Read summary

DCIT, Circle 73(1), Delhi vs. Canon India Private Limited

ITA No.5588/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2013-14

The Revenue's appeal for assessment year 2013-14 arises against the Commissioner of Income Tax (Appeals), ADDL/JCIT(A)-1, Nagpur's order dated 29.10.2024 involving proceedings under section 201(1)/201(1A) of the Income-tax Act, 1961. The Re

Read summary

Sarvo Technologies Ltd vs. DCIT

ITA No.1719/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2019-20

The appeal is filed by Sarvo Technologies Ltd against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 24.01.2025 for the A.Y. 2019-20. The assessee raised several grounds of appeal against the assessment order passed u/

Read summary

Assistant Commissioner of Income Tax vs Jagson International Ltd. & Jagson International Ltd. vs Deputy Commissioner of Income Tax

ITA No.- 557/Del/2025 & ITA No.- 5330/Del/2024Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2018-19

The assessee company had filed its return of income declaring total income at Rs. NIL and Business Loss at Rs. 8,17,68,522/-. The AO noted that the assessee company was engaged in the business of operation of ships for which it was operatin

Read summary

Dharambir v. National Faceless Assessment Centre, Delhi

ITA No.4860/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2014-15

The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n

Read summary

DCIT, Central Circle, Delhi vs. Pooja Mittal

ITA No.1336/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2014-15

A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se

Read summary

Asok Kumar S/o sher Singh vs. ITO

ITA No.5090/Del/2025Income Tax Appellate Tribunal, Delhi Bench17 Feb 2026AY 2011-12

The assessee, Asok Kumar S/o sher Singh, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 02.06.2025 for A.Y. 2011-12, challenging the addition of Rs.4,80,8000/- towards unexplained income

Read summary

Sh. Virender Yadav Vs. ITO

ITA No.4042/Del/2015Income Tax Appellate Tribunal17 Feb 2026AY 2009-10

This appeal is filed by the assessee against the order of the Ld.Commissioner of Income Tax (Appeals)-1, Gurgaon dated 14.05.2015 for A.Y. 2009-10. The assessee has raised several grounds of appeal against the order of the Ld. CIT(A), inclu

Read summary

Rajiv Garg vs. Commissioner of Income Tax (Appeals)

ITA No.7804/DEL/2025 (A.Y.2014-15)Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2014-15

The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an

Read summary

Nishant Narang Vs. Income Tax Office, Ward-36(1)

आअसं.210/धिल्ली /2026 (धि.ि. 2013-14)Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2013-14

The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings

Read summary

Income Tax Officer, Ward-1(1)(3), Meerut, Uttar Pradesh 250001 Vs. Digambar Textiles P. Ltd., Mohalla Khakroban, Sardhana, Meerut, Uttar Pradesh 250342

आअसं.186/धिल्ली /2026 (नि.व. 2019-20)Income Tax Appellate Tribunal, Delhi Bench “SMC”, Delhi16 Feb 2026AY 2019-20

The appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 26.11.2025, for Assessment Year 2019-20. The Assessing Officer (AO) made an addition of Rs.25,03,

Read summary

Elan Limited vs. Deputy Commissioner of Income Tax, Central Circle-7

ITA No.763/Del/2025Income Tax Appellate Tribunal, Delhi BenchAY 2018-19

This appeal by assessee is arising out of the order of ld. Commissioner of Income Tax (Appeals)-24, New Delhi, dated 10.12.2024 against the assessment order dated 31.12.2021 passed under section 153C r.w.s. 143(3) of the Income Tax Act, 196

Read summary

Deepak Jaiswal Vs. Income Tax Officer

आअसं.357/धिल्ली /2026 (नि.व. 2020-21)Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2020-21

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl

Read summary

ANITA, Vs. Assessing Officer

ITA No. 931/Del/2025INCOME TAX APPELATE TRIBUNAL16 Feb 2026AY 2017-18

The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi. The assessment was framed by the ITO, Ward 1(1), Faridabad u/s. 143(3) of the Act on 23.12.2019 relevant to assessment year 2017-18

Read summary

Income Tax Officer Vs. Bhagat Construction Company P. Ltd.

आअसं.4787/धिल्ली /2025(नि.व. 2021-22)Income Tax Appellate Tribunal, Delhi Bench “C”16 Feb 2026AY 2021-22

This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 30.10.2023, for Assessment Year 2021-22. Shri Om Prakash, representing t

Read summary

Ajay Gupta vs. DCIT

ITA No. 5149/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2015-16

The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section

Read summary

Trans Globe NKS Holdings Limited v. Income Tax Officer

ITA No.- 1451/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2011-12

The assessee company filed its return of income on 23.09.2011 declaring loss at Rs. 47,507/-. The case was selected for scrutiny and the assessment was completed on 28.01.2014 accepting the return loss. The case was re-opened u/s 148 of the

Read summary

Shri Inder Singh and Others vs Income Tax Officer

ITA No.- 1551/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2021-22

The assessee, a partnership firm engaged in providing storage and warehousing facilities, filed a return of income for the Assessment Year 2021-22 claiming a refund of Rs. 22,51,892/-. The return was processed under Section 143(1) granting

Read summary

Rajeev Aggarwal vs. Deputy Commissioner of Income Tax, Central Circle-1

ITA Nos.1314 & 1315/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2013-14, 2014-15

A search & seizure operation u/s 132 of the I.T. Act, 1961 was conducted on 30.07.2018 at the residential as well as office premises of Piyush Group of Cases including the assessee by virtue of the authorization of the Pr. Director of Incom

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