Comprehensive Case Review: Hawa Singh vs. ITO, Ward-1(4), Gurgaon – AY 2010-11 Introduction This article reviews the Tribunal’s ruling on the appeal filed by Hawa Singh against ITO, Ward-1(4), Gurgaon, concerning penalties levied for the assessment year 2010-11. Case Background The case revolves around penalties imposed for non-compliance with notices under section 142(1) of the […]
Detailed Case Analysis: Vikas Gupta vs. ACIT, Central Circle-32, Delhi for AY 2016-17 Case Overview The appeal by Vikas Gupta against the ACIT, Central Circle-32, Delhi, challenges the reassessment for AY 2016-17, focusing on issues related to the reassessment’s validity and procedural fairness. Background The case pertains to a series of appeals for the assessment […]
Income Tax Appellate Tribunal Decision Summary Case Overview Appellant: Vikas Gupta, Delhi vs. Respondent: ACIT, Central Circle-32, Delhi. A contentious issue arose regarding the reassessment initiated for the assessment year 2017-18, which was challenged due to the lapse of the standard four-year period for reassessment under the Income Tax Act. Case Background The case, filed […]
Case Summary: Vikas Gupta vs ACIT, Central Circle-32, New Delhi Background This case, identified by ITA No. 2754/DEL/2022, involves the reassessment for the assessment year 2018-19, which was part of a series of reassessments for various years. Vikas Gupta, the appellant, challenged the validity of the reassessment proceedings initiated by the ACIT, Central Circle-32, New […]
Detailed Case Analysis: Vikas Gupta vs ACIT, Central Circle-32, Delhi Introduction This case review covers the tribunal’s decision for the assessment year 2019-20 where Vikas Gupta challenged the reassessment process initiated by ACIT, Central Circle-32, Delhi. Case Background The reassessment for the year 2019-20 was part of a series of assessments challenged from 2016-2020. The […]
Detailed Case Analysis: Aggarwal Hotels Pvt Ltd vs ACIT, Circle1(1), Delhi, AY 2019-20 Case Background The case of Aggarwal Hotels Pvt Ltd vs ACIT involves a dispute over the taxable profit on the sale of fixed assets and adjustments related to gratuity provisions for the assessment year 2019-20. Filed on November 23, 2022, this appeal […]
Case Summary: Delhi Productivity Council vs CIT (Exemption), Delhi Introduction The case involves the appeal of Delhi Productivity Council against the decision of CIT (Exemption), Delhi regarding the rejection of applications for registration under Sections 12A and 80G of the Income Tax Act, for the assessment year 2022. Background Delhi Productivity Council, seeking tax exemption […]
Case Summary: Amarjeet Kaur Bahri vs DCIT, Central Circle-7, Delhi Introduction The case addresses the appeal by Amarjeet Kaur Bahri against the order of the CIT (Appeals) and the procedural validity of the assessment under Section 153C of the Income Tax Act for the assessment year 2015-16. Case Background The appellant contested the jurisdiction and […]
Case Summary: Brij Gopal Construction Company (P) Ltd. vs DCIT Central Circle-3, New Delhi Introduction This case revolves around the appeal filed by Brij Gopal Construction Company against the decision of the Commissioner of Income Tax (Appeals), Delhi-23, for the assessment year 2020-21. Background The company faced an assessment under section 143(1) of the Income […]
Appeal Analysis: Global Research Forum on Diaspora and Transnationalism vs CIT (Exemption) Case Overview The Global Research Forum on Diaspora and Transnationalism faced a legal challenge when their application for registration under section 12A(1)(ac)(iii) was rejected by the CIT (Exemption), Delhi. This article examines the intricacies of the case, the tribunal’s decision, and the implications […]
Case Study: Davinder vs ITO, Ward-4, Panipat for AY 2017-18 Introduction This article delves into the appeal filed by Davinder, a resident of Panipat, against the orders of the National Faceless Appeal Centre (NFAC) for the assessment year 2017-18. The complexities of the case, including the procedural aspects and the substantive issues raised, are discussed […]
Detailed Case Review: Davinder vs ITO, Ward-4, Panipat for AY 2018-19 Introduction This detailed analysis explores the appeal lodged by Davinder against the decision made by the National Faceless Appeal Centre (NFAC) for the assessment year 2018-19. The case highlights the procedural challenges and the subsequent judicial remedies provided. Case Background The appeal concerns the […]
Case Analysis: A F Enterprises Ltd vs ACIT, New Delhi – AY 2017-18 Introduction This analysis reviews the appeal by A F Enterprises Ltd against the decision of the learned Commissioner of Income-tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi for the assessment year 2017-18. The primary focus is on the challenge against the addition […]
Case Analysis: Tulsi Kumar Ralhan vs ACIT, Central Circle-3, Delhi – AY 2019-20 Introduction This analysis delves into the appeal by Tulsi Kumar Ralhan against the order of the Commissioner of Income-tax (Appeals)-23, New Delhi, for the assessment year 2019-20, concentrating on the addition of Rs. 3,92,151 due to alleged unexplained investment in jewellery. Case […]
Detailed Analysis of ITA No. 2281/DEL/2022: ADM Agro Industries Kota & Akola P.Ltd vs ACIT, Circle-1(1), New Delhi Background of the Case ADM Agro Industries Kota & Akola P.Ltd, a company based in Gurugram, found itself entangled in a legal dispute with the Assistant Commissioner of Income Tax (ACIT), Circle-1(1), New Delhi, concerning the assessment […]
Judicial Analysis of ORM Engineering P.Ltd vs ACIT, Circle-2(1), Faridabad, ITA No.2285/DEL/2022 Case Overview ORM Engineering P.Ltd, based in Faridabad, faced legal scrutiny regarding the late payment of Provident Fund (PF) and Employee State Insurance (ESI) contributions for the assessment year 2019-20. This case, documented under ITA No.2285/DEL/2022, was adjudicated by the Income Tax Appellate […]
Case Analysis: Gayatri Kapur Chadda vs. ACIT, Circle-1(2)(1), International Taxation, New Delhi – ITA No.2286/DEL/2022 Introduction This case involves a dispute between Gayatri Kapur Chadda and the Assistant Commissioner of Income Tax (International Taxation), New Delhi, regarding deductions claimed for the cost of acquisition and improvement while computing long term capital gains for the assessment […]
Case Summary: National Law University vs. DCIT, Circle-48(1), New Delhi – ITA No.2288/DEL/2022 Introduction The case between National Law University, New Delhi, and the Deputy Commissioner of Income Tax, Circle-48(1), New Delhi, revolves around penalties imposed under Section 271B of the Income Tax Act. This case analysis provides insights into the tribunal’s decision to dismiss […]
Case Summary: Sarva Capital LLC vs. ACIT, Circle-3(1)(2), International Taxation, New Delhi – ITA No.2289/DEL/2022 Introduction The appeal filed by Sarva Capital LLC against the order of the ACIT, Circle-3(1)(2), International Taxation, New Delhi, pertains to the assessment order for the fiscal year 2019-20, focusing on the taxability of capital gains under the India-Mauritius Double […]
Gaurav Goel vs. ITO, Ward-2, Sonepat Case Summary Case Number: ITA 2275/DEL/2022 Appellant: Gaurav Goel, Sonepat Respondent: ITO, Ward-2, Sonepat Assessment Year: 2017-18 Case Filed on: 2022-09-16 Order Type: Final Tribunal Order Date of Order: 2023-09-06 Pronounced on: 2023-09-06 Case Details IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘B’ : NEW DELHI) BEFORE […]
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