Skip to main content

Browse Tax Judgements

Showing 120 of 24 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.

Saya Buildcon Consortium Pvt. Ltd. vs ACIT

ITA No. 5638/Del/2025Income Tax Appellate Tribunal25 Feb 2026AY 2020-21

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)-26, Delhi’s DIN & order No. ITBA/APL/S/250/2025-26/1078494557(1) dated 15.07.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. The case was called twice,

Read summary

Jay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi

ITA No. 5606/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2013-14

The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned cou

Read summary

MJH Marketing Consultants Pvt. Ltd. vs ACIT

ITA No. 371/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20

The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)-29, New Delhi’s DIN & order dated 08.01.2026 in case No. CIT(A), Delhi-29/10873/2018-19, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel sub

Read summary

Amit Bajaj HUF vs Income Tax Officer

ITA No. 391/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2020-21

The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082974326(1) dated 25.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel submit

Read summary

Murti Devi v. Income Tax Officer

ITA No. 225/Del/2026Income Tax Appellate Tribunal, Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18

The assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order dated 12.11.2025. The case was called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The lower appellate authorit

Read summary

Bainu Anand Ahuja v. Income Tax Officer

ITA No. 247/Del/2026Income Tax Appellate Tribunal, Delhi Bench10 Feb 2026AY 2017-18

This assessee’s appeal for Assessment Year 2017-18 arises against the Addl./JCIT(A)- 2, Vadodara’s DIN & order No. ITBA/APL/ S/250/2025-26/1079763436(1) dated 20.08.2025, in proceedings u/s 143(3) of the Income Tax Act, 1961. Delay of 71 da

Read summary

Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002

ITA No. 5558/Del/2025Income Tax Appellate Tribunal5 Feb 2026AY 2010-11

The assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078291639(1) dated 08.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. Learned counsel submits th

Read summary

Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001

ITA No. 5557/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2014-15

The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was ca

Read summary

Viccky Bhalla Vs Income Tax Officer

ITA No. 4292/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi27 Mar 2025

The case pertains to the appeal filed by Viccky Bhalla for Assessment Year 2012-13 against the order of the C IT(A)/NFAC, Delhi dated 24.07.2024. The appeal arises under sections 143(3) read with section 147 of the Income Tax Act, 1961. The

Read summary

Parveen Kumar Vs Income Tax Officer

ITA No. 1354/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi20 Mar 2025

This appeal by Parveen Kumar for Assessment Year 2013-14 arises against the order of the C IT(A)/NFAC, Delhi dated 12.02.2024, in proceedings under section 147 of the Income Tax Act, 1961. The learned counsel for the assessee submitted that

Read summary

Perfect Radiators & Oil Coolers Pvt. Ltd. Vs ACIT

ITA No. 1365/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI19 Mar 2025

This appeal by Perfect Radiators & Oil Coolers Pvt. Ltd. for Assessment Year 2019-20 arises against the order of CIT (A)-23, New Delhi. The assessee claims that due to communication gaps at various levels, they could not appear to plead and

Read summary

Rathi Hatcheries Pvt. Ltd. Vs Income Tax Officer

ITA No. 2990/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘F’, New Delhi18 Mar 2025

This appeal by Rathi Hatcheries Pvt. Ltd. for Assessment Year 2014-15 arises against the order of the C IT(A)/NFAC, Delhi dated 30.10.2023, in proceedings under section 143(3) read with section 263 of the Income Tax Act, 1961. The learned c

Read summary

Subhash Chander vs DCIT

ITA Nos.2076, 2077 & 2078/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘G’, New Delhi7 Mar 2025

The assessee, Subhash Chander, undertook job work for M/s Orient Craft Ltd. During the assessment, the Assessing Officer disallowed the job work charges and made an addition on a substantive basis in the case of M/s Orient Craft Ltd. A corr

Read summary

M/s. Banke Bihari Properties Pvt. Ltd. vs ITO

ITA No.3882/Del/2015Income Tax Appellate Tribunal, Delhi “F” Bench, New Delhi7 Mar 2025

The case involves M/s. Banke Bihari Properties Pvt. Ltd., which is in the business of purchasing and selling land and other immovable properties. During the assessment year 2010-11, the assessee incurred land development expenses amounting

Read summary

Virender S/O Ram Niwas Vs. Income- Tax Officer Ward-4(5), Gurgaon

ITA No.3991/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI6 Mar 2025

The case involves an appeal by Virender S/O Ram Niwas against the order of the National Faceless Appeals Centre Delhi (NFAC) dated 23.04.2024, pertaining to the assessment year 2012-13. The assessment order dated 13.11.2019 was passed by th

Read summary

Yamuna Builders Pvt. Ltd. Vs Income Tax Officer

ITA No. 1106/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi8 Jan 2026

This appeal by Yamuna Builders Pvt. Ltd. for Assessment Year 2013-14 arises against the order of the C IT(A)/NFAC, Delhi dated 22.10.2024, in proceedings under section 147 of the Income Tax Act, 1961. The delay of 56 days in filing the appe

Read summary

Trutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi

ITA No. 5297/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi14 Jan 2026

This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for

Read summary

Smt. Brijesh Vs Income Tax Officer, Ward-29(1), New Delhi

ITA No. 5171/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi22 Jan 2026

This appeal pertains to the Assessment Year 2016-17, against the order of the C IT(A)/NFAC, Delhi. The assessee, Smt. Brijesh, could not appear to plead and prove all relevant facts in the lower appellate proceedings due to communication ga

Read summary

M/s Naveen Timber Pvt. Ltd. Vs DCIT

ITA No. 3569/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi5 Jan 2026

This appeal by M/s Naveen Timber Pvt. Ltd. for Assessment Year 2016-17 is against the order of CIT(A)/NFAC, Delhi dated 11.06.2024, in proceedings under section 143(3) of the Income Tax Act, 1961. The case was called twice, but no one appea

Read summary

Mr. Kamal Taneja Vs DCIT

ITA No. 892/Del/2025 & ITA No. 893/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘E’, New Delhi7 Jan 2026

The assessee, Mr. Kamal Taneja, filed twin appeals ITA Nos. 892 & 893/Del/2025 for Assessment Years 2016-17 and 2017-18 against the order of CIT(A)-29, New Delhi dated 23.12.2024 in case Nos. CIT (A), Delhi-29/11055/2015-16 and CIT(A), Delh

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