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Durga Trading Co. Vs. ITO, Ward-2(1)(2), Ghaziabad

ITA No. 842/Del/2024INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”: NEW DELHI3 Mar 2025

The assessee, Durga Trading Co., a partnership firm, was constituted on 01.06.2014 to take over the business running under the same name as a proprietary concern of Mr. Nitin Gupta. The firm opened a current account with HDFC Bank but never

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DCIT (OSD), Range 10 vs. M/s. Gulshan Polyols Limited

ITA No.5551/Del/2024Income Tax Appellate Tribunal, Delhi Benches ‘B’28 Jan 2026

The case involves the selection of M/s. Gulshan Polyols Limited for scrutiny due to an accommodation entry provided by the assessee. The Assessing Officer found that the assessee had taken accommodation sale and purchase entries amounting t

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Gujarat Trading Co. Vs ITO, Ward-34(1), Kolkata

ITA No.324/Kol/2025INCOME TAX APPELLATE TRIBUNAL “B” BENCH KOLKATA8 Dec 2025

The assessee, Gujarat Trading Co., filed its return of income for the assessment year 2018–19 declaring a total income of ₹6,50,120. The case was reopened under section 147 r.w.s. 144B based on information received from the ADIT (Investigat

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Matchless Infrastructure Pvt. Ltd. vs. Income Tax Officer, Ward-16(3), New Delhi

ITA No.8008/Del/2019Income Tax Appellate Tribunal, Delhi Bench: ‘E’ New Delhi15 Jan 2025

The assessee, Matchless Infrastructure Pvt. Ltd., filed its return of income for the assessment year 2009-10 declaring an income of Rs.1,57,051/-. The Assessing Officer formed reasons to believe that the assessee’s income liable to be asses

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