Section 144 — ITAT Judgements
85 tribunal judgements dealing with Section 144. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Mahajan Leasing & Credit P. Ltd. Vs. Income Tax Officer, Ward-16(2)
आअसं.7079/धिल्ली /2025(नि.व. 2010-11)Delhi Bench 'C'25 Feb 2026AY 2010-11This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi confirming levy of penalty u/s.271B of the Income Tax Act,1961 for Assessment Year 2010-11. The origin…
Read summaryLava International Ltd. vs Assessment Unit
ITA No.2000/Del/2025Delhi 'G' Bench25 Feb 2026AY 2021-22The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
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 summaryMango Media Private Limited vs Income Tax Officer
ITA Nos.5608 to 5615/Del/2025Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2011-12 to 2012-13The appeals are against orders passed by the National Faceless Appeal Centre/Ld. CIT(A), New Delhi, for Assessment Years 2011-12 and 2012-13. The assessments were framed by the Assessing Officer under section 147 r.w.s. 144 and penalty orde…
Read summaryNitin Garg Vs Income Tax Officer
ITA No.7375/Del/2025Delhi Bench18 Feb 2026AY 2016-17The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s…
Read summaryDharambir v. National Faceless Assessment Centre, Delhi
ITA No.4860/Del/2025Delhi Bench17 Feb 2026AY 2014-15The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
Read summaryAjay Gupta vs. DCIT
ITA No. 5149/Del/2025Delhi Bench16 Feb 2026AY 2015-16The assessee, Ajay Gupta, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-30, New Delhi. The assessment was completed by the DCIT, Central Circle-31, New Delhi for AY 2015-16 under Section 144 read with Section…
Read summaryVinay Kumar vs ITO Ward 38(4)
ITA No. 5268/DEL/2011Delhi Bench ‘F’, New Delhi2 Feb 2026AY 2006-07The assessee, Vinay Kumar, is in the business of sale of dairy products. The assessee deposited Rs. 12.50 lakh in cash, which the Assessing Officer (AO) added as unexplained cash credit under Section 68 of the Income Tax Act, 1961. The asse…
Read summarySanjay Kumar Vs. Deputy Commissioner of Income Tax
आअसं.7038/धिल्ली /2025(नि.व. 2018-19)Delhi Bench 'C'10 Feb 2026AY 2018-19The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Read summaryM/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi
ITA No.187/Del/2026Delhi Bench9 Feb 2026AY 2020-21The assessee’s appeal for assessment year 2020-21 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/250/2025-26/1082537530(1), dated …
Read summaryPranjil Batra vs Deputy Commissioner of Income Tax, Central Circle-03
ITA Nos.3335 & 3336/Del/2025Delhi Bench9 Feb 2026AY 2019-20, 2020-21The instant batch of fifty-two cases involves twenty assessees/tax-payers. The cases arise from the learned departmental authorities’ section 132 search action dated 17.08.2020 in M/s Pranjil Batra group leading to initiation of section 153…
Read summaryKrishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
ITA No.2585/DEL/2025Delhi Bench 'B', Delhi6 Feb 2026AY 2016-17The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
Read summaryMr. Anil Kapoor vs. ITO, Ward 5(1)(1)
ITA No.8275/Del/2025F Bench, Delhi4 Feb 2026AY 2015-16The case of Mr. Anil Kapoor was selected for reassessment proceeding u/s 147 of the Income Tax Act, 1961 for AY: 2015-16 due to escapement of income to the tune of Rs.52,49,376/-. The assessee had made transactions including sale of immovab…
Read summaryVardhman International v. Commissioner of Income Tax (Appeals)
ITA No. 5771 & 5772/Del/2025Delhi Bench ‘G’4 Feb 2026AY 2015-16, 2016-17The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
Read summaryShri Narender Singh Vs The I.T.O
ITA No. 4099/DEL/2025Delhi 'G' Bench4 Feb 2026AY 2012-13The AO received information that the assessee made cash deposits amounting to Rs.52,30,000/- in a State Bank of India account. The AO found that the assessee did not file any ITR for A.Y. 2012-13 and did not offer any explanation regarding …
Read summarySh. Devinder Singh vs. Income Tax Officer, New Delhi
ITA No.6746/Del/2025Delhi Bench2 Feb 2026AY 2019-20This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1080339103(1), date…
Read summaryAvadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur
I.T.A. No. 2215/Kol/2024Kolkata Bench26 Mar 2025The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by …
Read summaryDHIR SINGH VS. ITO, WARD 1(4)
ITA NO. 3553/Del/2024DELHI BENCH27 Mar 2025The assessee, DHIR SINGH, filed an appeal against the order of the Ld. NFAC, Delhi dated 07.06.2024, relating to the assessment year 2017-18. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribunal…
Read summarySachin Vs Assistant Commissioner of Income Tax, Central Circle-13, Delhi
ITA No.2320/Del/2023Delhi Bench27 Mar 2025In this case, a search and seizure operation under section 132 of the Income Tax Act was conducted on 03.03.2020, wherein unexplained cash in foreign currency was found in Shri Sachin's possession at IGI Airport. The assessment was complete…
Read summaryFluor Daniel India Private Limited vs. DCIT, Circle 7 (1)
ITA No.3830/DEL/2024Delhi Bench ‘H’26 Mar 2025During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc…
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