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.
Ashish Gupta Vs. Deputy Commissioner of Income Tax, Circle-8, New Delhi
ITA No.2935/Del/2022Delhi Bench ‘A’3 Mar 2025The relevant facts giving rise to this appeal are that the search operations were carried out on the assessee along with Sanjay Singhal Group of cases on 15.11.2017. During the search operations, the cash of Rs.19,00,000/- was seized from t…
Read summaryWhite Orchid Hospitality (P) Ltd. vs. DCIT
ITA No.5130/Del/2025Delhi Bench9 Jan 2026The case involves an appeal by White Orchid Hospitality (P) Ltd. against the order of the Commissioner of Income-tax (Appeals)-30, New Delhi, which upheld an assessment order by the Assessing Officer (AO) for the Assessment Year 2021-22. Th…
Read summaryM/s T. C. Agro Food Industries Vs Income Tax Officer
ITA No. 5719/Del/2024 & ITA No. 3341/Del/2025Delhi Bench ‘E’9 Jan 2026The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Read summarySh. Suresh Chand Singhal Vs. Income Tax Officer, Ward-53(2), Delhi
ITA No.8207/Del/2025Delhi Bench19 Jan 2026The assessee, Sh. Suresh Chand Singhal, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, involving proceedings under section 143(3) of the Income-tax Act, 1961. The…
Read summarySurajmal Garg Metals Pvt. Ltd. Vs. Income Tax Officer, Ward-24(4), Delhi
ITA No.5307/Del/2025Delhi Bench15 Jan 2026The assessee, Surajmal Garg Metals Pvt. Ltd., is engaged in the metal trading of copper, aluminum, brass-sheets, and scraps. It has obtained VAT registration and is recognized as a wholesaler and retailer. The case pertains to the assessmen…
Read summarySunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
ITA No.3657/Del/2025Delhi Bench28 Jan 2026The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Read summaryShokat Ali Vs. Assessing Officer, Ward-60(7)
ITA No.7001/DEL/2025 (A.Y.2017-18)Delhi Bench2 Jan 2026The assessee, Shokat Ali, filed his return of income for A.Y. 2017-18 declaring a total income of Rs.5,70,680/-. The case was selected for limited scrutiny under CASS on the issue of cash deposits during the demonetization period. The Asses…
Read summaryShivam Agarwal Vs. Income Tax Officer
ITA No.8892/Del/2025Delhi Bench27 Jan 2026This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1083079658(1), dated 27.11.2025 involving proceedings under s…
Read summarySatish Kumar Malik vs. Income Tax Officer
ITA No.4307/Del/2025Delhi Bench 'A', New Delhi16 Jan 2026The assessee, Satish Kumar Malik, is an individual engaged in the business of trading goods. He filed his return of income for the year 2017-18 declaring a total income of Rs. 26,19,530/-. His case was selected for complete scrutiny due to …
Read summaryRajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
ITA No.- 3958/Del/2025Delhi Bench28 Jan 2026The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
Read summaryN S Associates Vs. Income Tax Officer, Ward-2(2)(5)
ITA No.9012/Del/2025Delhi Bench22 Jan 2026The case pertains to the assessment year 2017-18. The Income Tax Officer had treated the assessee’s cash deposits during demonetization amounting to Rs.26.17 lakh as unexplained under section 69A r.w.s. 115BBE of the Income-tax Act, 1961. T…
Read summaryNaman Khannah Vs Dy. Commissioner of Income Tax
ITA No.3332/DEL/2025Delhi Bench19 Jan 2026The assessee, Naman Khannah, filed a return of income declaring an income of Rs. 12,18,840/-. The income was from business, rental income, bank interest, and other sources. A search action under section 132 of the Income Tax Act was conduct…
Read summaryM/s. Shree Raj Mahal Gems Private Limited Vs. DCIT Central Circle – 6
ITA No.4886/Del/2025Delhi Bench30 Jan 2026This appeal is filed by the assessee, M/s. Shree Raj Mahal Gems Private Limited, against the order of the Ld.CIT(A)-24, New Delhi dated 17.07.2025 for the Assessment Year 2015-16. The assessee raised several grounds of appeal, including the…
Read summaryManoj Kumar vs ITO
ITA No.3378/Del/2025Delhi 'A' Bench29 Jan 2026The assessee, Manoj Kumar, filed his return of income for the Assessment Year 2018-19 declaring a total income of INR 5,12,820/-. The case was re-opened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, due to the…
Read summarySh. Manoj Kumar Verma, Prop. MD Jewellers Vs. NFAC
ITA No.4212/Del/2024Delhi Bench8 Jan 2026The assessee, Sh. Manoj Kumar Verma, Prop. MD Jewellers, filed an appeal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi, dated 25.07.2024. The appeal pertains to the assess…
Read summaryLalit Kumar vs ITO Gurugram
ITA No. 6304/DEL/2025Delhi Bench ‘A’, New Delhi14 Jan 2026The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Read summaryKamal Gupta Vs. Income Tax Officer
ITA No.8776/Del/2025Delhi Bench22 Jan 2026The case involves an appeal by Kamal Gupta against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which held that a cash deposit of Rs.13.76 lakhs by the assessee was unexplained …
Read summaryInnus Infrastructure Pvt. Ltd. Vs. DCIT
ITA No.4617/Del/2025Delhi Bench ‘B’, New Delhi23 Jan 2026The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or…
Read summaryIncome Tax Officer, Ward-29(7), New Delhi-110002 Vs Praveen Chaudhary
ITA No. 1482/Del/2025Delhi Bench ‘E’, New Delhi8 Jan 2026This Revenue’s appeal for Assessment Year 2017-18, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024–25/1071038675(1) dated 09.12.2024, in proceedings u/s 143(3) of the Income Tax Act, 1961. The Revenue seeks to r…
Read summaryITA No.4463/Del/2024
ITA No.4463/Del/2024Delhi Bench14 Jan 2026The case involves an appeal by the Revenue against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s order dated 26.07.2024. The Revenue’s grievance is based on the CIT(A)/NFAC r…
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