Skip to main content

Browse Tax Judgements

Showing 120 of 69 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 Khaitan vs. Assessment Unit, Income Tax Department, New Delhi

ITA No. 2958/Del/2025Income Tax Appellate Tribunal, Delhi Bench27 Jan 2026AY 2015-16

The appeal in ITA No.2958/Del/2025 for AY 2015-16, arises out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 04.03.2025 against the order of assessment passed u/s 147 r.w.s. 144B of the Income-tax Act, 1961 dated 25

Read summary

Baljit Singh Narula vs. ACIT

ITA Nos.1358, 1357 and 1356/Del/2025 and ITA Nos.1845, 2062 and 2063/Del/2025Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2014-15, 2015-16 and 2018-19

The assessee, Baljit Singh Narula, proprietor of Narula Paneer Store, engaged in trading paneer products, received accommodation entries in the form of fictitious/bogus purchase bills from companies controlled by Sh. Yash Pal Gupta. The Ass

Read summary

M/s. NV Distilleries & Breweries Pvt. Ltd vs. DCIT, Central Circle-31, New Delhi

ITA Nos. 1303 to 1305/Del/2025Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2014-15, 2016-17, 2017-18

The appeals arise out of the order of the Commissioner of Income Tax (Appeals)-30, New Delhi dated 17-12-2024 against the order of assessment passed u/s 147/143(3) of the Income-tax Act, 1961 dated 30-03-2022 by the Assessing Officer, DCIT,

Read summary

Anil Aggarwal vs. Assistant Commissioner of Income Tax

ITA No. 9242/Del/2019Income Tax Appellate Tribunal, Delhi Bench20 Feb 2026AY 2010-11

This assessee’s appeal for assessment year 2010-11, arises against the Commissioner of Income Tax (Appeals)-23, [in short, the “CIT(A)”], Delhi’s appeal Nos. 53 & 54/2019-20, dated 27.09.2019 involving proceedings under section 147/148 of t

Read summary

Vandana Sharma vs. Income Tax Officer

ITA No.8360/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026AY 2018-19

The assessee/appellant raises her sole and substantive grievance directed against both the lower authorities’ action holding her to have paid the purchase consideration herein amounting to Rs.27.25 lakhs as unexplained; in assessment order

Read summary

Rajeshwar v. Assessing Officer, ITO, Ward-2(1)(2), Income Tax officer, Ghaziabad

ITA Nos. 7372 to 7374/Del/2025Income Tax Appellate Tribunal, Delhi Bench16 Feb 2026AY 2015-16, 2016-17 and 2017-18

These appeals arise out of the order of the National Faceless Appeal Centre (NFAC), Delhi dated 27.10.2025 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 15.03.2022 by the Assessing Officer, NFAC

Read summary

DCIT Delhi vs Aster Tradelinks Pvt. Ltd.

ITA No. 6254/DEL/2025; Cross Objection No. 4/DEL/2026Income Tax Appellate Tribunal, Delhi Bench 'A', New Delhi13 Feb 2026AY 2016-17

The assessee, Aster Tradelinks Pvt. Ltd., was levied a penalty of Rs. 71,51,527/- under section 271(1)(c) of the Income-tax Act, 1961 by the Assessing Officer (AO) for taking accommodation entries from non-genuine entities during the year.

Read summary

DCIT, Hisar vs. Tayal Sons Pvt. Ltd.

ITA No.5576/Del/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2015-16

This Revenue’s appeal for assessment year 2015-16, arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1078489517(1), dated

Read summary

M/s. Kanha Softech Pvt. Ltd. Vs. ACIT, Central Circle-I, Noida

ITA No.5573/Del/2025Income Tax Appellate Tribunal, Delhi Bench12 Feb 2026AY 2015-16

The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)-3, Delhi’s order dated 18.10.2024 passed in case no. CIT(A), Kanpur-4/10273/2014-15, involving proceedings under section 147 r.w.s. 14

Read summary

Sh. Sunil Singh vs. Income Tax Officer, Delhi

ITA No.192/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2020-21

The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082446519(1), dated

Read summary

Sh. Sunder Lal vs. Income Tax Officer, Ward-68(8), New Delhi

ITA No.119/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2012-13

The assessee’s appeal for assessment year 2012-13 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2023-24/1059165095(1), dated

Read summary

Bhavya Gold Pvt. Ltd vs. DCIT

ITA No.13/Del/2026Income Tax Appellate Tribunal, Delhi Bench9 Feb 2026AY 2015-16

The assessee's appeal for assessment year 2015-16 arises against the Principal Commissioner of Income Tax (Appeals)-31's order dated 04.11.2025 passed in case no. CIT(A), Delhi-29/10641/2014-15, involving proceedings under section 147 of th

Read summary

Balesh Jain & Sons HUF vs. Income -Tax Officer Ward 55

ITA No.2608/DEL/2025Income Tax Appellate Tribunal, Delhi Bench6 Feb 2026AY 2014-15

The case of the assessee was re-opened for A.Y. 2014-15 u/s 147 of the Act and notice u/s 148 of the Act was issued dated 29-06-2022. In the response of the notice the assessee filed the return of income declaring total income at Rs.10,80,4

Read summary

M/s. J.V. Industries Pvt. Ltd. vs. DCIT, Circle-13(1), Delhi

ITA No.5538/Del/2025Income Tax Appellate Tribunal, Delhi Bench4 Feb 2026AY 2008-09

The assessee’s appeal for assessment year 2008-09 arises against the Commissioner of Income Tax (Appeals) [in short, the “CIT(A)”], Delhi’s-26 order dated 26.08.2025. The appeal challenges the validity of the impugned reopening set into mot

Read summary

Rajanee Mahajan Vs. Pr. CIT, Ghaziabad

ITA Nos. 2752 & 2753/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘F’, New Delhi28 Mar 2025

The assessee, Rajanee Mahajan, filed appeals against the orders passed by the Principal Commissioner of Income-tax (PCIT), Ghaziabad, under section 263 of the Income-tax Act, 1961, revising the orders passed under section 147 of the Act for

Read summary

Shri Parasnath Alloys Pvt. Ltd. Vs. DCIT, Circle-2, Muzaffarnagar

ITA No. 3673/Del/2023Income Tax Appellate Tribunal, Delhi Benches ‘F’, New Delhi28 Mar 2025

The assessee’s case was reopened by the Assessing Officer on receiving information from the D.G., Central Excise Intelligence that the assessee company had evaded union excise duty on account of clandestine sale of MS ingots. Originally, as

Read summary

Maharaja Agarsain Private Limited Vs. Income Tax Officer, Ward-16(2), New Delhi

ITA No.3967/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi27 Mar 2025

This appeal pertains to the assessment year 2012-13 and arises against the order dated 18.07.2024 passed by the Commissioner of Income Tax (Appeals)-29, New Delhi in case no. 10241/2019-20. The proceedings are under section 147/143(3) of th

Read summary

M/s BEC Finance Pvt. Ltd. vs. Income Tax Officer, Ward 4(3), New Delhi

ITA No:- 6594/Del/2019Income Tax Appellate Tribunal (Delhi Bench: ‘A’: New Delhi)27 Mar 2025

The statutory notice under section 143(2) along with section 142(1) of the Income-tax Act was issued to the assessee/appellant. In response, the assessee furnished relevant details which were examined by the Learned Assessing Officer (AO).

Read summary

Sh. Rajesh Kumar Vs. Income Tax Officer

ITA No.444/Del/2024Income Tax Appellate Tribunal, Delhi Bench: ‘F’ New Delhi19 Mar 2025

This appeal pertains to the assessment year 2013-14 and arises against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 26.12.2023. The proceedings involve section 147 of the

Read summary

Ranvir vs. ITO, Ward 5

ITA No.9/DEL/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH ‘SMC’: NEW DELHI13 Mar 2025

The assessee, Ranvir, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 10.08.2023 for Assessment Year 2012-13. None appeared on behalf of the asse

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