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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

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Padmaja Rajesh Harve vs. ACIT-41(1)(1)

ITA No. 5343/MUM/2025INCOME-TAX APPELLATE TRIBUNAL, MUMBAI “C” BENCH, MUMBAI22 Jan 2026

The assessee, Padmaja Rajesh Harve, filed her return of income electronically on 31.07.2017 declaring total income at Rs.2,26,04,590/-. She was a director and shareholder of M/s Harve Tube Tekniqs Pvt. Ltd., which was converted into M/s Har

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Murtuza Kothari vs. ITO, Ward-19(2)(2)

I.T.A. No. 4080/Mum/2025Income Tax Appellate Tribunal, 'D' Bench, Mumbai6 Jan 2026

The assessee, Murtuza Kothari, did not file his return of income for the Assessment Year 2015-16. He sold an immovable property for Rs. 86,00,000/-. The Assessing Officer (AO) selected the case for scrutiny under section 147 of the Income T

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M/s. Dollar Chunilal Modi HUF Vs. Income Tax Officer, Ward-42(1)(2)

I.T.A. No. 7189/Mum/2025INCOME TAX APPELLATE TRIBUNAL, 'SMC' BENCH, MUMBAI19 Jan 2026

The assessee, M/s. Dollar Chunilal Modi HUF, filed its return of income on 28/03/2014 declaring a total income of Rs. 4,21,340/-. The return was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the assessment was re

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Devi Manubhai Shah Vs Income Tax Officer – Circle 32(1), Mumbai

ITA No.7005/MUM/2025Income Tax Appellate Tribunal, 'D' Bench, Mumbai8 Jan 2026

The case involves Devi Manubhai Shah, who filed a return of income for the Assessment Year 2012-2013 declaring a total income of Rs.24,04,600/-. The Assessing Officer initiated reassessment proceedings based on information received from the

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Gopal Kundu Roy

ITA No. 2263/KOL/2025INCOME TAX APPELLATE TRIBUNAL, ‘SMC’ BENCH, KOLKATA9 Dec 2025

The assessee, Gopal Kundu Roy, sold his landed property for Rs.15,00,000/- on 03.09.2013. The stamp duty value of the property was Rs.15,09,374/-. He invested the sale proceeds in the construction of a new house property and claimed exempti

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ITA No.1011/Del/2023

ITA No.1011/Del/2023INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH, DELHI15 Jan 2025

The assessee, Kushal Singh, acquired a plot of land in 2006 and claimed deduction under Section 54F of the Income Tax Act for A.Y. 2014-15. He sold the property for Rs.417,00,000 and claimed a deduction of Rs.3,43,44,059 against the sale co

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Kusum Sahgal, Through LR Shri Viney Sagar Sahgal Vs. ACIT, Circle-19(2), New Delhi

ITA No. 341/Del/2025Income Tax Appellate Tribunal, Delhi Bench: ‘B’ New Delhi21 Nov 2025

The assessee e-filed return of income on 28.07.2016 showing income of Rs.66,14,65,660/-. The case was selected for scrutiny assessment under CASS for limited scrutiny with reasons (i) Large long term capital gains (Schedule CG of ITR); (ii)

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