Skip to main content

Browse Tax Judgements

Showing 19 of 9 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.

AMIT GUPTA (HUF) Vs INCOME TAX OFFICER

ITA No.5585/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI19 Feb 2026AY 2013-14

The assessee, AMIT GUPTA (HUF), filed an original return of income for the AY 2013-14 declaring total income of Rs.1,05,280/- and had shown income from long term capital gain and other sources in its ITR. The case was reopened and notice u/

Read summary

Amita Jain vs ITO WARD-36(1)

ITA No. 5876/DEL/2025Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2013-14

The assessee, Amita Jain, has raised several grounds of appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2013-14. The assessment was framed by the Assessing Officer under

Read summary

Sree Narayana Guru Cooperative And Credit Society Limited Vs. ITO Ward 43(6)

ITA Nos.5164 & 5165/Del/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2012-13 & 2017-18

The assessee, a thrift and credit society, had its case reopened under Section 147 of the Income Tax Act, 1961, due to unexplained cash deposits of Rs. 1,51,25,143/- and term deposit liabilities of Rs. 3,16,38,935/-. The assessee claimed th

Read summary

Manoj Saboo vs ITO

ITA No.- 4816/Del/2025Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 2011-12

The AO had received information from the DDIT (Inv) Unit-4, Investigation Wing that certain credits were made in the Bank account of Shri Amit Gupta. On the basis of this information, the assessment was re-opened. The AO issued notices whic

Read summary

Suneet Kapoor Vs. ACIT

ITA No. 2496/Del/2024INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘G’ NEW DELHI)6 Mar 2025

The Assessee, Suneet Kapoor, did not file a return of income for the Assessment Year 2012-13. Consequently, an assessment order was passed on 06/12/2019 under Section 144 read with Sections 147/148 of the Income Tax Act, 1961, assessing the

Read summary

Amit Yadav Vs. Income Tax Officer

ITA No.7002/DEL/2025 (A.Y.2020-21)Income Tax Appellate Tribunal, Delhi Bench2 Jan 2026

The assessee, Amit Yadav, is a salaried employee who jointly purchased a residential unit with his mother, Smt. Vidhya Wati Yadav, from M/s. Bhutani Infra Group & Associates. The payment for the unit was made by account payee cheque. Howeve

Read summary

Vibhuti Bhargava Vs. Assistant Commissioner of Income Tax

ITA No.2515/DEL/2024 (A.Y.2016-17)Income Tax Appellate Tribunal, Delhi Bench 'D', Delhi21 Feb 2025

This appeal by the assessee, Vibhuti Bhargava, is directed against the assessment order dated 27.03.2024 passed under sections 147 and 144 of the Income Tax Act, 1961, for assessment year 2016-17. The assessee is a non-resident with no sour

Read summary

ITA No.2846/Del/2017

ITA No.2846/Del/2017Income Tax Appellate Tribunal, Delhi Bench ‘G’: New Delhi19 Feb 2025

The assessee, M/s Sunniva Promoters Pvt. Ltd., is a Private Limited Company. A survey under section 133A was conducted at the business premises of M/s Aerens Jai Realty (Pvt.) Ltd. on 17/08/2011. During the survey, certain documents indicat

Read summary

Sunita Grovar vs ITO

ITA No.3233/Del/2024Income Tax Appellate Tribunal, Delhi 'G' Bench, New Delhi3 Feb 2025

The case pertains to the re-opening of the assessment for the assessment year 2011-12 based on information that the assessee, Sunita Grovar, had made purchases totaling INR 50,05,052/- from two parties which were alleged to be non-existent.

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