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Assistant Commissioner of Income Tax, Circle 4(2), New Delhi vs. Carrissa Investments Pvt. Ltd.

ITA No.4368/Del/2025Income Tax Appellate Tribunal, Delhi Bench ‘A’18 Feb 2026AY 2014-15

The assessee, Carrissa Investments Pvt. Ltd., filed its return of income declaring a loss for A.Y. 2014-15. The department alleged that the assessee had entered into bogus transactions with M/s. Bansal Traders and M/s. Vertex Dealcom Pvt. L

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Alfa Modern Mobiles Pvt. Ltd. vs ITO

ITA No.5701/Del/2024Income Tax Appellate Tribunal11 Feb 2026AY 2017-18

The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn

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Pranjil Batra vs Deputy Commissioner of Income Tax, Central Circle-03

ITA Nos.3335 & 3336/Del/2025Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2019-20, 2020-21

The instant batch of fifty-two cases involves twenty assessees/tax-payers. The cases arise from the learned departmental authorities’ section 132 search action dated 17.08.2020 in M/s Pranjil Batra group leading to initiation of section 153

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Jaydeep Kundu, Legal Heir of Narayan Chandra Kundu

ITA No. 1641/KOL/2025Income Tax Appellate Tribunal, ‘C’ Bench, Kolkata28 Oct 2025

The case involves an appeal filed by Jaydeep Kundu, the legal heir of Narayan Chandra Kundu, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The appeal is against the action of t

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DCIT, Circle-1, Siliguri Vs. Sanjay Kumar Agarwal

ITA No.1463/KOL/2025INCOME TAX APPELLATE TRIBUNAL “D” BENCH, KOLKATA16 Oct 2025

The assessee, Sanjay Kumar Agarwal, filed his return of income for AY 2022-23 declaring a total income of ₹57,84,800/-. His case was selected for complete scrutiny under CASS, and notices under sections 143(2) and 142(1) were issued. The As

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Raju Mandol Vs. ITO, Ward-43(3), Kolkata

I.T.A. No.: 271/KOL/2025INCOME TAX APPELLATE TRIBUNAL, KOLKATA ‘SMC’ BENCH, KOLKATA12 Nov 2025

The assessee, Raju Mandol, is an individual who filed his return of income showing a total income of ₹40,120/- as income from business. The Revenue had information that the assessee was the proprietor of M/s. Shree Ganesh Enterprises and ha

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