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.
Avance Technologies Limited Vs ACIT, Central Circle – 2(2), Mumbai
ITA No. 5420/MUM/2025Mumbai2 Jan 2026The assessee company, Avance Technologies Limited, filed its return of income for A.Y. 2017-18 declaring income of Rs. 17,43,210/-. The case was selected for complete scrutiny. The assessing officer noted that the assessee-company is part o…
Read summaryAmit Rango Ramgopal Vs ITO, Ward-24(1)(1), Mumbai
ITA No. 5905/MUM/2025 (AY : 2017-18)SMC Bench, Mumbai27 Jan 2026The assessee, Amit Rango Ramgopal, filed an appeal against the assessment order of the ld. CIT(A)/NFAC, Delhi dated 31.07.2025 for Assessment Year 2017-18. The assessee raised grounds of appeal against the addition of Rs. 28,65,453/- under …
Read summarySantlal Enterprise Vs. ITO, Ward 1(1)
ITA No. 822/KOL/2025Kolkata15 Oct 2025The assessee, Santlal Enterprise, filed a return of income on 08.06.2018 declaring total income at ₹nil. The case was selected for scrutiny under CASS, and the assessee complied with statutory notices by providing various details and eviden…
Read summarySanjay De
ITA No. 1791/KOL/2025Kolkata Bench30 Oct 2025The assessee, Sanjay De, an individual engaged in promoting and development business, filed his return of income for the assessment year 2017-18 declaring a total income of Rs.21,51,710/-. The assessing officer issued notices under sections…
Read summaryPravesh Kumar Jaiswal Vs ITO, Ward-62(1), Kolkata
ITA No.1269/KOL/2024Kolkata Bench16 Oct 2025The case of the assessee, Pravesh Kumar Jaiswal, was selected for scrutiny as it was noticed that he had made substantial purchases from certain suppliers who were either non-filers of income tax returns, filed returns with abnormally low t…
Read summaryGopa Ghosh Chanda
ITA No. 885/KOL/2025SMC Bench, Kolkata30 Oct 2025The assessee, Gopa Ghosh Chanda, was the Director of UVSL Trade-X Limited, a company previously engaged in share/commodities trading. The company was active several years ago but is currently non-existent. During the Financial Year 2013-14,…
Read summaryDinesh Joshi vs. DCIT, Circle-3(2), Gangtok
ITA No.1841/Kol/2025Kolkata Bench28 Oct 2025The 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…
Read summaryDCIT, Central Circle-4(4), Kolkata vs. M/s EvernewCommodeal Pvt. Ltd.
ITA Nos.1535 & 1536/Kol/2025Kolkata Bench10 Oct 2025The case involves appeals by the assessee, M/s EvernewCommodeal Pvt. Ltd., against orders passed by the Commissioner of Income Tax (Appeals) for the assessment years 2018-19 and 2019-20. The assessee had declared a total income of Rs. 10,02…
Read summaryCathay Pacific Airways Limited
ITA No. 1220/KOL/2025Kolkata Bench14 Oct 2025The appellant, Cathay Pacific Airways Limited, a non-resident company engaged in the business of operation of aircraft in international traffic, filed its return of income for the year under consideration declaring a total income of Rs. 1,6…
Read summarySanjay Kumar Gupta Vs. ACIT
ITA No.791/KOL/2025 & IT(SS)A No. 50/KOL/2025Kolkata11 Nov 2025A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret…
Read summaryShri Pulak Samanta Vs. ITO, Ward 2(3), Burdwan
ITA No. 1027/KOL/2025Kolkata3 Nov 2025The assessee, Shri Pulak Samanta, a sole proprietor of M/s. Ajit Auto Service, filed his return of income for the A.Y. 2017–18, declaring a total income of ₹3,12,430. The case was selected for scrutiny, and statutory notices under sections …
Read summaryTapas Kundu
ITA No. 1819/KOL/2025SMC Bench, Kolkata12 Dec 2025The assessee, Tapas Kundu, an individual, filed his return of income for Assessment Year 2017-2018 disclosing a total income of Rs.9,50,070/-. His return was processed under section 143(1) of the Income Tax Act, 1961 and selected for limite…
Read summaryM/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
ITA No. 2026/Bang/2024‘B’ Bench : Bangalore29 Jan 2025The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
Read summaryM/s. Ankalan Web Solutions Pvt. Ltd. Vs. DCIT
ITA No.1404/Bang/2024C Bench, Bangalore7 Jan 2025The 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…
Read summaryITA No. 3497/Del/2023 : Asstt. Year: 2017-18
ITA No. 3497/Del/2023Delhi Bench ‘B’, New Delhi24 Feb 2025The Revenue’s appeal for Assessment Year 2017-18 arises against the CIT(A)-29, New Delhi’s order in case No. CIT(A), Delhi-29/10627/2016-17 dated 19.09.2023, in proceedings under section 147 of the Income Tax Act, 1961. The appeal involves …
Read summaryHarish Bansal vs. Income Tax Officer, Ward 36(4), New Delhi
ITA NO. 3044/Del/2024Delhi Bench20 Feb 2025The assessee, Harish Bansal, filed his return of income for the Assessment Year 2017-18 on 30.10.2017 declaring an income of Rs.8,21,830/-. The case was selected for scrutiny and a notice under section 143(2) dated 16.8.2018 was issued. Fur…
Read summaryANITA KUMARI SADH VS. ITO, WARD 58(4), NEW DELHI
ITA NO. 2565/Del/2024DELHI BENCH20 Feb 2025The assessee, Anita Kumari Sadh, filed her return of income for the assessment year 2017-18 on 5th February 2018, declaring a total income of Rs. 3,36,270/-. The Assessing Officer (AO) made an addition of Rs. 6,98,000/- to her income, citin…
Read summaryIdeacraft Eventures Private Limited vs. ITO, Gurgaon
ITA No. 2663/Del/2024Delhi Bench19 Feb 2025The Assessing Officer (AO) made an addition of Rs. 28,03,354/- to the income of the assessee, noting that the amount remained unexplained out of the cash deposited in the bank account of the assessee. The assessee failed to provide necessar…
Read summaryHari Om Verma vs. ITO, Ward 71(2)
ITA No. 50/Del/2024Delhi Bench17 Feb 2025The Assessing Officer (AO) made an addition of Rs. 20,48,000/- to the income of the assessee, Hari Om Verma, for the assessment year 2017-18. The addition was made on the grounds that the assessee deposited cash in bank accounts during the …
Read summaryParveen vs. Income Tax Officer
ITA No.4823/Del/2024Delhi Bench ‘F’17 Feb 2025The assessee, Parveen, a non-filer, had his case reopened based on information that he made cash deposits of Rs. 6,32,000/- during the relevant year, including the demonetization period. The consequential assessment treated these deposits a…
Read summary