Section 115BBE — ITAT Judgements
111 tribunal judgements dealing with Section 115BBE. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Mukesh Kumar Agrawal vs ITO Ward 54(5)
ITA No. 5971/DEL/2025Delhi Bench ‘G’, New Delhi25 Feb 2026AY 2017-18The assessee had filed return for A.Y. 2017-18, on 31.10.2017, declaring income of Rs. 5,03,440/-. The case was selected for scrutiny on the issue of cash deposits made during demonetisation period. The assessment was completed at an income…
Read summaryOM Welfare Society Vs. ACIT Exemption
ITA No. 5204/ DEL/2025Delhi Bench25 Feb 2026AY 2017-18The assessee, OM Welfare Society, filed its return of income on 13.10.2017 declaring NIL income. The assessee is a registered society under section 12AA of the Income Tax Act, 1961 and is granted exemption under section 80G of the Act. The …
Read summaryIncome Tax Officer, C.R. Building, I.P. Estate, New Delhi-110002 Vs Mishka Exim limited, Flat No.-102, Plot no-10, First Floor, Chetan Complex, Central Market, Surajmal Vihar, Delhi 110092, PAN-AAJCM3435F
ITA No.4464/DEL/2024Delhi Bench25 Feb 2026AY 2017-18The assessee company engaged in the business of trading of fabrics, ornaments, and equity shares had deposited a large amount of cash in its bank account during the demonetization period. The assessing officer noted an increase in cash sale…
Read summaryM/s.Ashiana Manufacturing India Ltd vs. DCIT
ITA No. 2998/Del/2024Delhi Bench25 Feb 2026AY 2014-15The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Read summaryMander Jain Vs. Income Tax Officer, Ward-59(5)
आअसं.7124/धिल्ली /2025(धि.ि. 2017-18)Delhi Bench 'C'24 Feb 2026AY 2017-18The assessee, Mander Jain, entered into a partnership with Shri Rajveer Singh to run a petrol pump under the name M/s. Adarsh Service Station. The partnership was dissolved by mutual consent on 26.08.2016. The assessee received Rs.37,26,823…
Read summaryACIT, Central Circle-31, Delhi vs. Rajesh Craft Jewel India Pvt. Ltd
ITA No. 3735/Del/2025Delhi Bench5 Feb 2026AY 2017-18The appeal of revenue is directed against the order of the ld. Commissioner of Income Tax (Appeals)-30, Delhi dated 14.02.2025 pertaining to AY 2017-18. The addition of Rs. 1.68 crores u/s 68 of the Act was made as the assessee failed to di…
Read summaryMandeep Singh vs. DCIT, CC-I, Noida
ITA No. 6346/Del/2025Delhi Bench 'E'20 Feb 2026AY 2022-23A search and seizure at Mansam Noida Vaults in Locker No. 1172048, F8 in the name of Sh. Mandeep Singh was conducted on 01.02.2022. During the search, cash amounting to Rs. 23,80,050/- was found and seized from the locker. The assessee file…
Read summaryAjay Gahlot & Sons Vs. Commissioner of Income Tax (Appeals)
आअसं.145/धिल्ली /2026 (धि.ि. 2017-18), ITA No.145/DEL/2026 (A.Y.2017-18)Delhi Bench18 Feb 2026AY 2017-18The assessee, Ajay Gahlot & Sons, a proprietorship concern engaged in contractual work of data processing, has appealed against the order of the Commissioner of Income Tax (Appeals) confirming additions of Rs.6,38,550/- as unexplained cash …
Read summaryShri Rathi Steel (Dakshin) Limited Vs Assistant Commissioner of Income Tax, Central Circle-16, New Delhi-110055
ITA No.5594/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2017-18The appeal is preferred by the assessee against the order dated 16.08.2025 passed by Ld. CIT(A)-26, New Delhi, under section 250 of the Income Tax Act, 1961 for Assessment Year 2017-18. The assessment in this appeal is framed by the Assessi…
Read summaryAnil Bansal vs ITO
ITA No.5593/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2017-18The appeal is preferred by the assessee against the order dated 06.08.2025, passed by National Faceless Appeal Centre/Learned Commissioner of Income Tax(Appeals), New Delhi, for Assessment Year 2017-18. The assessee raised multiple grounds …
Read summaryManjeet Singh vs ITO
ITA No.- 4802/Del/2025Delhi Bench18 Feb 2026AY 2018-19The assessee is engaged in manufacturing of quality fasteners, screw, rivets, nuts, washers and bolts since 2010 serving the needs of Indian industries. The assessee filed its return of income on 31.10.2018, declaring a total income of Rs. …
Read summaryQuetzal Buildtech Private Limited vs. ITO
ITA No.6409/Del/2025Delhi Bench17 Feb 2026AY 2016-17The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Read summaryNawab Motors Pvt. Ltd. Vs ITO
ITA No.- 7069/Del/2025Delhi Bench12 Feb 2026AY 2018-19The AO noted that the assessee had not filed its original return of income. The case was re-opened vide notice u/s 148 of the Act dated 29.03.2022 inter alia on the ground of cash deposit of Rs. 3,63,55,120/- in the bank account of the asse…
Read summaryMarche Retail Pvt. Ltd. Vs. ACIT
ITA No. 5252/ DEL/2025Delhi Bench12 Feb 2026AY 2017-18Assessee filed its return of income for the AY 2017-18 declaring total income of Rs.59,94,400/-. The case was selected for complete scrutiny under CASS. The Assessing Officer observed that the assessee had deposited cash of Rs.1,44,94,000/-…
Read summaryDCIT vs. Shri Irfan S/o Sh. Meharban
ITA Nos. 3519 & 3520/Del/2025Delhi Bench12 Feb 2026AY 2018-19 & 2019-20The assessee, Shri Irfan, is an individual who supplies she-buffalo (livestock) to slaughter houses, specifically to H.M.A Agro Industries Ltd. Agra. For Assessment Year 2019-20, he filed his return of income declaring total income of Rs.20…
Read summaryPantech Lifestyle Private Limited vs. Assessing Officer
ITA No.330/Del/2026Delhi Bench11 Feb 2026AY 2017-18The assessee’s appeal for assessment year 2017-18 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1081300799(1), dated…
Read summaryAlfa Modern Mobiles Pvt. Ltd. vs ITO
ITA No.5701/Del/2024Delhi 'A' Bench, New Delhi11 Feb 2026AY 2017-18The assessee company is engaged in the trading of mobile phones and filed its return of income for the A.Y. 2017-18 on 08.11.2017, declaring total income at INR 8,38,870/-. The case was selected for scrutiny through CASS on the issue of abn…
Read summaryKamlesh Kumar Aggarwal vs Income Tax Officer, Ward-49(4), New Delhi-110002
ITA No. 7182/Del/2025Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18The assessee/appellant is aggrieved against the lower authorities’ assessment and lower appellate findings treating his cash deposits of Rs.27,01,243/- during demonetization as unexplained under Section 68 read with Section 115BBE of the In…
Read summaryPeartree Enterprises P. Ltd. Vs. Income Tax Officer, Ward-19(4)
आअसं.7039/धिल्ली /2025(नि.व. 2017-18)Delhi Bench "C", Delhi10 Feb 2026AY 2017-18The assessee's appeal is against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi, dated 03.09.2025, for AY 2017-18. The Assessing Officer observed cash deposits of Rs.44,17,500/- during demoneti…
Read summarySanmati Packaging Pvt. Ltd. vs. ITO
ITA No.188/Del/2026Delhi Bench9 Feb 2026AY 2017-18The assessee/appellant, a company engaged in manufacturing and supplying packaging products, is aggrieved against the assessment findings dated 07.12.2019 and the lower appellate discussion dated 01.05.2024 adding Rs.6,38,143/- as unexplain…
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