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ITO, Ward-3(1), Gaya vs. Shri Gauri Textile Industries, Gaya

I.T.A. No.118/Pat/2020 & C.O. No.5/Pat/2021Income Tax Appellate Tribunal, Patna Bench18 Mar 2025

A survey was conducted on 07.02.2017 in the case of Shri Gauri Textile Industries, a partnership firm engaged in trading business of cotton yarn and hosiery yarn. During the survey, it was observed that the assessee had made substantial dep

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Aries Designers Pvt. Ltd. Vs. ITO, Ward-1(1), Kolkata

I.T.A. No. 1876/Kol/2024Income Tax Appellate Tribunal, 'A' Bench: Kolkata27 Mar 2025

The assessee, Aries Designers Pvt. Ltd., is engaged in the business of trading in gray fabrics and investment in real estate projects. For the assessment year 2017-18, the company filed its return of income declaring a total income of Rs. 1

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ITA No.1332/Del/2020

1332/Del/2020INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘F’ NEW DELHI28 Mar 2025

This Revenue’s appeal for assessment year 2014-15, arises against the Commissioner of Income Tax (Appeals)-37 [in short, the 'CIT(A)'], New Delhi’s order dated 17.01.2020 passed in case no. CIT(A), Delhi-37/10010/2016-17, involving proceedi

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Satya Pal Shiv Kumar Vs ACIT, Circle-47(1), New Delhi

ITA No.3736/Del/2023Income Tax Appellate Tribunal, Delhi Bench12 Mar 2025

The assessee, M/s Satya Pal Shiv Kumar, a partnership firm, filed the return of income for AY 2017-18 declaring taxable income at Rs. 5,80,82,670/-. The case was selected for complete scrutiny, particularly examining large cash deposits dur

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M/s. HSC C&C JV Vs. ACIT

ITA No.2963/Del/2015INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: ‘A’ NEW DELHI7 Mar 2025

The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act

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DCIT, GHAZIABAD, VS. SALUJA OVERSEAS PVT. LTD.

ITA No. 3589/DEL/2024 (AY 2017-18)INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘G’ NEW DELHI22 Jan 2026

The case involves an appeal by the Revenue against the order of the Ld. CIT(A), NFAC, who had deleted certain additions made by the Assessing Officer (AO) during the assessment for the assessment year 2017-18. The AO had made additions on a

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Anil Kr. Jain vs. DCIT

ITA No.475/Del/2025INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘B’16 Jan 2026

The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at

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Milan Theatres P. Ltd. vs. DCIT Circle 12(3)(2)

ITA No.5072/Mum/2024Income Tax Appellate Tribunal, ‘D’ Bench, Mumbai22 Jan 2026

The assessee, Milan Theatres P. Ltd., is engaged in real estate development and constructed a shopping complex known as 'Milan Mall'. Originally comprising 24 units, the mall was restructured into 179 units plus one theatre. The assessee co

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Kasturi Medical Centre Pvt. Ltd. vs. ACIT, NFAC, Delhi

I.T.A. No.318/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata12 Dec 2025

The assessee, Kasturi Medical Centre Pvt. Ltd., filed its return of income for AY 2018-19 declaring a total income of ₹2,05,59,220. The case was selected for complete scrutiny under the Scrutiny Assessment Scheme, 2019, primarily on the iss

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Ashok Prasad Gupta

ITA No. 1848/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA31 Dec 2025

The assessee, Ashok Prasad Gupta, is an individual who runs a country liquor business. He filed his return of income on 04.01.2017 showing income of Rs.3,97,510/-. The case was selected for limited scrutiny assessment under section 143(3) d

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