Section 144 of the Income Tax Act, 1961 — ITAT Judgements
70 tribunal judgements dealing with Section 144 of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Vanguard Media Private Limited vs Income Tax Officer, Ward-27(3)
ITA No.5639/Del/2025Delhi Bench ‘F’, New Delhi25 Feb 2026AY 2017-18The assessee, Vanguard Media Private Limited, filed an appeal against the order dated 11.07.2025 passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act,…
Read summarySh. Rakesh Bansal vs Income Tax Officer, Ward-II(4), Faridabad, Haryana-121006
ITA No. 3118/Del/2019Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2009-10The assessee’s appeal for Assessment Year 2009-10 arises against the CIT(A), Faridabad’s order dated 31.01.2019 in case No. 11192/2016-17, in proceedings u/s 144 of the Income Tax Act, 1961. The assessee challenges the assessment findings d…
Read summaryM/s SMV Agencies Pvt. Ltd. vs Assessment Unit, Income Tax Department
ITA No. 84/Delhi/2026Delhi Bench ‘B’, New Delhi20 Feb 2026AY 2023-24The assessee filed an early hearing petition dated 12.02.2026 requesting urgent listing and disposal of the appeal. Both parties consented for regular hearing. The assessee raised grounds of appeal against the ex-parte order of the Ld. AO a…
Read summaryACIT, Circle 52(1), New Delhi vs M/s Roopchand Jewellers
ITA No. 779/DEL/2019Delhi Bench20 Feb 2026AY 2015-16The assessee, M/s Roopchand Jewellers, participated in the 36th Mideast Watch & Jewellery Show in Sharjah, UAE, taking 263 items of jewellery valued at Rs.12,95,07,554/- for exhibition. Only a small portion was sold, and the unsold items we…
Read summaryKarnal Agricultural Steel Industries vs. Assistant Commissioner of Income Tax
MA No. 151/Del/2024Delhi Bench 'D'20 Feb 2026AY 2009-10The assessee filed a Miscellaneous Application seeking recalling of an ex-parte order dated 24.04.2018. The assessee claimed that no notice of hearing was received after filing the appeal, leading to non-appearance on the hearing dates. The…
Read summaryJay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi
ITA No. 5606/Del/2025Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2013-14The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned cou…
Read summaryGopal vs Income Tax Officer
ITA No. 5605/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Case called tw…
Read summaryAssistant Commissioner of Income Tax, Circle 1(1) vs M/s A.R. Alloys Pvt. Ltd.
ITA No.- 9399 & 9366/Del/2019Delhi Bench18 Feb 2026AY 2015-16The assessee, M/s A.R. Alloys Pvt. Ltd., was engaged in the business of trading iron steel scrap and conversion of steel scrap into steel ingots. The Assessing Officer made additions to the assessee's income on account of unaccounted sales …
Read summaryPankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
आअसं.310/धिल्ली /2026 (नि.व. 2012-13)Delhi Bench17 Feb 2026AY 2012-13The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Read summaryDeputy Commissioner of Income Tax, Circle 16(1) Vs. Krish Icon
आअसं.1037/धिल्ली /2023(नि.व. 2016-17)Delhi Bench "C", Delhi17 Feb 2026AY 2016-17The assessee, an AOP formed by M/s. Krish Infrastructure P. Ltd. and M/s. Amco India Ltd., filed its return of income for AY 2016-17 declaring income of Rs.2,57,38,320/-. The case was selected for limited scrutiny. The assessee explained th…
Read summaryMahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
ITA No. 6419/DEL/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Read summaryArt Karat International Limited vs. DCIT
ITA No.5821/Del/2024Delhi Bench ‘B’13 Feb 2026AY 2017-18The appellant filed an appeal against the order of Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 27.11.2024 arising out of the assessment order passed u/s 144 of the Income Tax Act, 1961 for A…
Read summaryRohit Manchanda Vs. ITO
ITA No. 5124/Del/2025Delhi Bench 'E', New Delhi12 Feb 2026AY 2012-13The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…
Read summaryBraham Prakash vs Income Tax Officer
ITA No. 319/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2012-13This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of …
Read summaryInstitute of Orient Philosophy vs. The Deputy Commissioner Of Income Tax
ITA No.6564/DEL/2025Delhi Bench 'B', Delhi11 Feb 2026AY 2013-14The assessee, Institute of Orient Philosophy, is a non-filer. The case was selected for assessment under section 147 of the Income-tax Act, 1961, due to a sale transaction of immovable property worth Rs.2,80,00,000/- (Govt. Value) sold at a…
Read summaryRaman Garg vs. ITO, Ward-1
ITA No.6454/Del/2025'A' Bench, Delhi11 Feb 2026AY 2018-19The appeal is preferred by the assessee against the order dated 03.10.2024 of the National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 19…
Read summaryRakesh Sharma vs Income Tax Officer
ITA No. 251/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2011-12The assessee’s appeal for Assessment Year 2011-12 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/10882895340(1) dated 21.11.2025, in proceedings u/s 144 of the Income Tax Act, 1961. The first and foremost is…
Read summaryMurti Devi v. Income Tax Officer
ITA No. 225/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18The assessee’s appeal for Assessment Year 2017-18 arises against the CIT(A)/NFAC, Delhi’s order dated 12.11.2025. The case was called twice, and none appeared on behalf of the assessee, hence proceeded ex-parte. The lower appellate authorit…
Read summaryBhawana Sharma vs Income Tax Officer
ITA No. 184/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2016-17This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…
Read summaryIncome Tax Officer vs Savita Bhatia
ITA No. 148/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2015-16The Revenue’s appeal for Assessment Year 2015-16 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081511509(1) dated 07.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee ha…
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