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M/s. S S Group (P) Ltd. vs. Assistant Commissioner of Income Tax, Circle-4(1)

ITA No.7691/Del/2018, ITA No.8950/Del/2019Income Tax Appellate Tribunal, Delhi Bench ‘G’12 Mar 2025

The relevant facts giving rise to these appeals are that the appellant assessee has claimed depreciation of Rs.30,12,79,256/- and Rs.35,18,94,170/- in AY 2015-16 and 2016-17 respectively on acquired/created goodwill pursuant to the scheme o

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Express Freight Railway Consortium vs. DCIT

ITA No.3120/Del/2025Income Tax Appellate Tribunal, Delhi Bench28 Jan 2026

This appeal is filed by the assessee, Express Freight Railway Consortium, against the final assessment order dated 27.03.2025 passed under sections 144, 260, and 144B of the Income Tax Act. The assessee raised several grounds of appeal, inc

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Sandhya Saha

ITA Nos. 1353 & 1354/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA30 Oct 2025

The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.

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Harish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi

ITA NO. 3044/Del/2024Income Tax Appellate Tribunal, Delhi Bench20 Feb 2025

The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur

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Maruti Multichem Pvt. Ltd. vs. The DCIT

ITA No. 1644/Ahd/2025Income Tax Appellate Tribunal, Ahmedabad 'C' Bench7 Nov 2025

The assessee, Maruti Multichem Pvt. Ltd., filed its Return of Income for the Assessment Year 2017-18 declaring a total income of Rs. 1,79,06,740/-. The case was reopened on the basis that the assessee had received bogus loans and advances f

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M/s. Nihal Projects Vs. ITO

ITA Nos. 929/ RJT/2024Income Tax Appellate Tribunal, Rajkot Bench27 Oct 2025

The assessee, M/s. Nihal Projects, filed its return of income for the assessment year 2017-18 on 03.11.2017, declaring a total taxable income of Rs. 3,28,650/-. The case was selected for scrutiny, and notices under section 143(2) of the Inc

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