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Divya Panwar vs DCIT

ITA No.4287/Del/2025Income Tax Appellate Tribunal, Delhi 'B' Bench, New Delhi16 Jan 2026

The case involves a search and seizure action under Section 132 of the Income Tax Act, 1961, conducted on 14.03.2022 in the Omaxe Group of cases. During the search, digital data was seized, including excel sheets with coded amounts. The Ass

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Dinesh Joshi vs. DCIT, Circle-3(2), Gangtok

ITA No.1841/Kol/2025Income Tax Appellate Tribunal, 'A' Bench, Kolkata28 Oct 2025

The assessee, Dinesh Joshi, a resident of Sikkim holding a Sikkim Subject Certificate, is not liable to pay income tax as per law. He did not file a return of income for the assessment year 2019-20. The Assessing Officer found that the asse

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Krishna Chandra Das vs. ITO, Ward-25(1), Kolkata

ITA No.1804/Kol/2025Income Tax Appellate Tribunal, 'B' Bench, Kolkata2 Dec 2025

The assessee, Krishna Chandra Das, did not file the original Return of Income for the assessment year 2019-20. Consequently, the Assessing Officer initiated reassessment proceedings under Section 147 read with Section 144 of the Income-tax

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M/s. Ankalan Web Solutions Pvt. Ltd. Vs. DCIT

ITA No.1404/Bang/2024INCOME TAX APPELLATE TRIBUNAL, 'C' BENCH : BANGALORE7 Jan 2025

The assessee company, M/s. Ankalan Web Solutions Pvt. Ltd., was selected for limited scrutiny assessment under the e-assessment scheme, 2019, on the issue of 'Investment in intangible assets'. During the assessment proceedings, the assessee

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