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.
Income Tax Officer, Civic Centre, New Delhi Vs. Sh. Naveen Arora
ITA No.3251/Del/2024Delhi Bench7 Jan 2026The assessee, Sh. Naveen Arora, is engaged in the business of console agents for international freight forwarding under the proprietorship concern Pawansoot Freight Solutions. For the Assessment Year 2017-18, an ex-parte assessment order wa…
Read summaryHorizon HGE Electronic Equipment India Pvt. Ltd. vs DCIT
ITA No.2695/Del/2025Delhi "B" Bench: New Delhi16 Jan 2026The assessee, Horizon HGE Electronic Equipment India Pvt. Ltd., is a company that derived income from business and filed its return of income on 14.10.2020, declaring a total income of INR 2,42,00,780/- and paid taxes at the concessional ra…
Read summaryHarshish Singh Vs Income Tax Officer, Ward-28(8), New Delhi
ITA No.6388/DEL/2025Delhi Bench19 Jan 2026The appellant assessee, Harshish Singh, derived income from the sale and purchase of diamonds and jewellery during the Assessment Year 2017-18. He filed his Return of Income on 17.11.2017 declaring a total income of Rs.12,04,630/- under sec…
Read summaryHansraj Vs Income Tax Officer
ITA No:- 4978/Del/2025Delhi Bench30 Jan 2026In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
Read summaryGAURAV BHATIA, VS. ITO, WARD 70(5), C-9, WESTERN COLONY, NEW DELHI
ITA No. 5531/Del/2025Delhi Bench22 Jan 2026The assessee, Gaurav Bhatia, an individual, filed a return declaring total income of Rs. 2,73,320/- under the head ‘salary’ and ‘other sources’ for the assessment year 2017-18. The case was selected for Complete Scrutiny under CASS due to '…
Read summaryGandaram & Sons Jewellers Pvt Ltd Vs. The A.C.I.T.
ITA No. 3754/DEL/2025Delhi ‘F’ Bench16 Jan 2026The assessee, Gandaram & Sons Jewellers Pvt Ltd, filed its return of income for the year 2017-18 declaring a total income of Rs. 42,56,460/-. The case was selected for scrutiny through CASS. During the assessment proceedings, the Assessing …
Read summaryDCIT, Noida Vs. Pearl Precision Products Pvt. Ltd
ITA No. 2278/Del/2023Delhi Bench9 Jan 2026The case pertains to the assessment year 2020-21. Pearl Precision Products Pvt. Ltd, a company involved in manufacturing various household accessories, filed its return of income declaring a total income of ₹21,65,37,670/-. During a survey …
Read summaryC.R. Investments Vs. ACIT, Circle-28(1), Delhi
ITA No.900/Del/2025Delhi Bench22 Jan 2026The case pertains to the assessment year 2018-19, where the assessee, C.R. Investments, appealed against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi. The CIT(A)/NFAC had upheld …
Read summaryACIT, Circle 34 (1), vs. Vishakha Builders LLP
ITA No.693/Del/2025Delhi Bench14 Jan 2026The assessee, Vishakha Builders LLP, filed its return of income declaring a total income of Rs.17,52,270/- for the assessment year 2022-23. The case was selected for scrutiny under CASS, primarily to verify large deductions claimed under Ch…
Read summaryRajeev Kejriwal Vs. I.T.O., Ward-33(1), Kolkata
ITA No.: 2981/KOL/2025Kolkata 'SMC' Bench28 Jan 2026The assessee, Rajeev Kejriwal, an individual, filed his return of income for the assessment year 2017-18 showing a total income of ₹17,80,400/-. The case was selected for scrutiny under the Computer Assisted Scrutiny Selection (CASS) and th…
Read summaryH R Infracon Limited Vs. DCIT, Circle-7(1), Kolkata
ITA No.: 2835/KOL/2025Kolkata ‘B’ Bench30 Jan 2026The assessee, H R Infracon Limited, filed a return of income for AY 2022-23 declaring a loss of ₹2,56,182/-. The case was selected for scrutiny due to high liabilities compared to low income/receipts and large turnover with unaudited books …
Read summaryAVR Hotels & Resorts Pvt. Ltd. vs ITO, Ward-14(1), Kolkata
ITA No.2596/KOL/2025Kolkata Bench12 Jan 2026The assessee, AVR Hotels & Resorts Pvt. Ltd., is a Private Limited Company engaged in trading and hotel operations. It filed its return of income for A.Y. 2018–19 declaring a total income of ₹9,40,973. The case was selected for scrutiny, an…
Read summaryTanuj Pahilaj Lalwani vs Income Tax Officer Ward 27(3)(1)
I.T.A No.7340/Mum/2025, I.T.A. No.7558/Mum/2025Mumbai Bench 'E', Mumbai13 Jan 2026The assessee, Tanuj Pahilaj Lalwani, is a non-filer of income-tax returns. He, along with his father, purchased a flat for Rs.1.50 crore on 08.09.2017. The case was reopened based on information from the Sub-Registrar, Mumbai. The assessee …
Read summarySukir Ladaku Naik Vs ITO, 28(3)(1), Mumbai
ITA No. 5912/MUM/2025SMC Bench, Mumbai6 Jan 2026The assessee, Sukir Ladaku Naik, is an individual and proprietor of Sanjay Country Bar, engaged in the business of selling Indian-made liquor. All sales during the relevant financial year were in cash, which were deposited in bank accounts …
Read summaryM/s. R.M. Bhuther and Co. Vs. National Faceless Appeal Centre
ITA No.7294/Mum/2025Mumbai Bench23 Jan 2026The assessee, M/s. R.M. Bhuther and Co., a partnership firm, filed its original return of income for the Assessment Year 2017-18 declaring total income at Rs.Nil. The return was processed under section 143(1) of the Income Tax Act, 1961. Th…
Read summaryManisha Kamalkar Sadavarte vs. Income Tax Officer
ITA No. 3729/Mum/2025Mumbai “H(SMC)” Bench1 Jan 2026The case pertains to the assessment year 2017-18 where the Assessing Officer (AO) brought to tax a sum of Rs. 10,05,000/- as unexplained money under section 69A read with section 115BBE of the Income Tax Act, 1961, in respect of cash deposi…
Read summaryManisha Devnani Vs. INT Tax Ward 2(1)(1)
ITA No. 344/MUM/2025Mumbai Bench23 Jan 2026This appeal was filed by Manisha Devnani against the assessment order dated 18.04.2024 passed by the Income-tax Officer (International Taxation), Ward 1(1), Mumbai, under section 147 read with section 144C(3) of the Income-tax Act, 1961, fo…
Read summaryJaved Munir Khan Vs. ITO 26(1)(4)
ITA No. 5428/MUM/2024Mumbai Bench13 Jan 2026The case involves Javed Munir Khan, who deposited aggregate cash amounting to ₹1,13,28,200 during the demonetization period and ₹92,64,140 during the post-demonetization period. The Assessing Officer treated the deposits as unexplained mone…
Read summaryIncome Tax Officer vs. Antara Tushar Motiwala
ITA No. 3662/Mum/2025Mumbai22 Jan 2026The assessee, Antara Tushar Motiwala, filed her return of income for A.Y. 2017–18 declaring a total income of Rs. 19,05,920/-. The case was selected for limited scrutiny due to a large increase in capital. The Assessing Officer noticed a su…
Read summaryBina Ghosh vs Income Tax Officer
ITA No. 5877/MUM/2025 & ITA No. 5878/MUM/2025Mumbai Bench19 Jan 2026The assessee, Bina Ghosh, did not file an income tax return for the financial year relevant to Assessment Year 2016-17 as she had no taxable income. Her husband purchased a residential property, and her name was included in the sale deed. T…
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