Skip to main content

Browse Tax Judgements

Showing 6180 of 171 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.

Rahul Rastogi vs. ACIT

ITA No.845/Del/2024Income Tax Appellate Tribunal, Delhi Benches7 Mar 2025

Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg

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

Vilayil Satyan Pillai vs Assessment Unit, NFAC Delhi

ITA No. 2279/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI6 Jan 2026

The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act

Read summary

Sunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi

ITA No.3657/Del/2025Income Tax Appellate Tribunal, Delhi Benches ‘F’, New Delhi28 Jan 2026

The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se

Read summary

Seema Puri Vs. ITO

ITA No.7591/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH30 Jan 2026

The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily

Read summary

Sarabjit Singh Bedi (AY: 2017-18)

ITA No. 4475/Del/2025INCOME TAX APPELLATE TRIBUNAL, 'A' BENCH, DELHI9 Jan 2026

This appeal is preferred by the assessee, Sarabjit Singh Bedi, against the order dated 28.05.2025 of the Commissioner of Income-tax (Appeals)-27, New Delhi, in Appeals No: Delhi CIT(A)-27//11175/2016-17 arising out of the appeal before it a

Read summary

Reshma Harbakhsh Singh through Legal Heir Vikaramaditya Singh VS DCIT

6289/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI13 Jan 2026

The assessee, Ms. Reshma Harbakhsh Singh, did not file her return for the Assessment Year 2018-19. Based on information regarding the sale of immovable property, a notice under Section 148 was issued to her on 04.04.2022 after obtaining pri

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

Rajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi

ITA No.- 3958/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for

Read summary

Niripraj Singh Sohal vs ITO Ward

ITA No. 6276/DEL/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘A’, NEW DELHI19 Jan 2026

The assessee, Niripraj Singh Sohal, did not file his return for the Assessment Year 2015-16 despite having salary income, interest income, and other transactions reflected on the Insight portal of the department. Consequently, the Assessing

Read summary

M/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT

ITA No. 3454/Del/2025INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI)7 Jan 2026

The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20

Read summary

Jaipal Vs. ITO

ITA No. 3279/Del/2018INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘F’ NEW DELHI)14 Jan 2026

The case involves an assessment order passed under section 147 of the Income Tax Act, 1961, on 22/03/2016, where the Assessing Officer made certain additions and computed the income of the assessee at Rs. 80,56,680/-. The assessee had filed

Read summary

Jagmohan Singh Bedi Vs. ITO, Ward- 70(1)

ITA No.5067 to 5069/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH, ‘C’: NEW DELHI28 Jan 2026

The appellant, Jagmohan Singh Bedi, is an individual who did not file his return of income for the relevant years as his total income was below the maximum amount not chargeable to tax. He was an employee of M/s Earth Infrastructure Limited

Read summary

ITA No. 6414/DEL/2017

ITA No. 6414/DEL/2017INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, DELHI9 Jan 2026

The assessee firm, Mahabir Solvent Oil Mills, was engaged in the solvent extraction business at Taraori. The firm filed its return of income for the assessment year 2008-09 on 29.09.2008, declaring a taxable income of Rs. 69,720/-. The case

Read summary

Innus Infrastructure Pvt. Ltd. Vs. DCIT

ITA No.4617/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’, NEW DELHI23 Jan 2026

The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or

Read summary

Hansraj Vs Income Tax Officer

ITA No:- 4978/Del/2025INCOME TAX APPELLATE TRIBUNAL (DELHI BENCH: ‘C’: NEW DELHI)30 Jan 2026

In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass

Read summary

Global Emerging Markets India Limited Vs. Assessment Unit, Income Tax Department, NFAC

ITA No.4050/Del/2024Income Tax Appellate Tribunal, Delhi Bench ‘B’7 Jan 2026

The assessee, Global Emerging Markets India Limited, filed its return of income for AY 2013-14 declaring losses. A notice under Section 148 of the Income Tax Act was issued to the assessee on 30.06.2021. The assessee challenged the validity

Read summary

M/s Galax Minerals (P) Ltd. (AY: 2017-18)

ITA No. 2894/Del/2025INCOME TAX APPELLATE TRIBUNAL, "B" BENCH, DELHI30 Jan 2026

This appeal is preferred by the assessee, M/s Galax Minerals (P) Ltd., against the order dated 25.03.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi. The appeal arises out of the order dated 19.05.2023 under sections 147 and 14

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

ITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13

ITA Nos. 1882 & 1883/Del/2021INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘F’, NEW DELHI29 Jan 2026

The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76

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