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.
Dilbagh Singh Dagar vs CIT(A)/NFAC, Delhi
ITA No. 20/Del/2026Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo…
Read summaryYoginder Kumar vs. Income Tax Officer
ITA No. 8766/Del/2025Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a…
Read summaryNusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001
ITA No. 5557/Del/2025Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2014-15The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was ca…
Read summaryAjay Kumar vs Income Tax Officer
ITA No. 8354/Del/2025Delhi Bench ‘SMC’, New Delhi4 Feb 2026AY 2012-13The assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1080135440(1) dated 28.08.2025, in proceedings u/s 144 of the Income Tax Act, 1961. Both the learned lower aut…
Read summaryMMC Carbon Private Limited v. ITO
ITA No. 5938 & 5939/Del/2025Delhi Bench ‘G’ New Delhi4 Feb 2026AY 2016-17The Assessee filed appeals against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre) dated 06/08/2025 for the Assessment Year 2016-17, wherein the Ld. CIT(A) dismissed the quantum Appeal as well as …
Read summaryDCIT vs. Priyanka Gupta (Legal heir of late Smt. Neeru Gupta)
ITA No.2839/Del/2025B Bench, Delhi4 Feb 2026AY 2021-22This appeal is preferred by the Revenue against the order dated 29.01.2025 of the Ld. CIT(A)-30, New Delhi in DIN No : ITBA/APL/M/250/2024-25/1072691622(1) arising out of the order dated 30.12.2022 u/s 144 r.w.s143(3) of the Income Tax Act,…
Read summaryTriumph Realty Pvt. Ltd. vs. ITO
ITA No. 1644/Del/2025Delhi Bench ‘G’ New Delhi4 Feb 2026AY 2018-19The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre (‘Ld. CIT(A)/NFAC’ for short), New Delhi dated 20/01/2025 for the Assessment Year 2018-19. An assessme…
Read summaryUtpal Sarkar Vs. D.C.I.T., Circle - 23, Hooghly
1514/KOL/2024Kolkata 'A' Bench12 Mar 2025The assessee, Utpal Sarkar, submitted a belated return for the assessment year 2013-14 disclosing a total income of Rs. 14,15,020/-. The return was selected for scrutiny assessment due to low income compared to large commission receipts. St…
Read summarySmt. Raj Kumari vs Income Tax Officer, Ward-2(2)(2), Ghaziabad
ITA No. 1200/DEL/2024DELHI BENCH26 Mar 2025The assessee, Smt. Raj Kumari, made cash deposits totaling Rs. 11,79,000/- in different banks during the demonetization period from 09.11.2016 to 30.12.2016. No return was filed voluntarily under Section 139(1) of the Income Tax Act, 1961. …
Read summaryTrac Media Pvt. Ltd. Vs. Addl. CIT
ITA No. 3214/Del/2019Delhi Bench ‘G’ New Delhi26 Mar 2025An assessment order was passed against the Assessee under section 144 of the Income Tax Act, 1961, disallowing depreciation of Rs. 9,16,222/- attributable to fixed assets and making a disallowance of 15% of other expenses amounting to Rs. 5…
Read summaryJIT PAL SINGH Vs. Ward2(2), Gurgaon.
ITA No:-4049/Del/2024Delhi Bench25 Mar 2025The appellant, JIT PAL SINGH, deposited cash amounting to Rs. 20,00,000/- into his bank account during the Financial Year 2011-12, instead of the alleged amount of Rs. 31,00,000/-. The appellant did not file a return of income for the relev…
Read summaryVivek Ummat Vs Income-tax Officer, Ward-3(1), New Delhi
ITA No.5094/Del/2024Delhi Bench19 Mar 2025This is an appeal preferred by the assessee, Vivek Ummat, against the order dated 13.09.2024 of the Commissioner of Income-tax (Appeals), NFAC, Delhi, in Appeal No.NFAC/2015-16/10283762. The appeal arises out of the order dated 25.05.2023 p…
Read summaryITA no. 2275/Del/2024
ITA No. 2275/DEL/2024Delhi Bench19 Mar 2025The instant appeal, filed by the assessee Smt. Nisha Sahai, is directed against the order dated 27/03/2024 passed by the National Faceless Appeal Centre (NFAC), Delhi, arising out of the assessment order dated 22/12/2019 under sections 144/…
Read summaryPerfect Radiators & Oil Coolers Pvt. Ltd. Vs ACIT
ITA No. 1365/Del/2024Delhi Bench ‘F’, New Delhi19 Mar 2025This appeal by Perfect Radiators & Oil Coolers Pvt. Ltd. for Assessment Year 2019-20 arises against the order of CIT (A)-23, New Delhi. The assessee claims that due to communication gaps at various levels, they could not appear to plead and…
Read summaryOm Prakash Saini (AY: 2009-10)
ITA No.3667/Del/2023E Bench, Delhi11 Mar 2025The appeal was filed by Om Prakash Saini against the order passed by the Ld. CIT(A)-3, Gurugram, dated 22.03.2023, arising out of the Assessment Order passed by the DC/ACIT, Central Circle-2, Gurugram dated 30.09.2021 under Section 153A r.w…
Read summaryRajeev Kumar (AY:2017-18)
ITA No.5197/Del/2024E Bench, Delhi7 Mar 2025The instant appeal filed by the assessee, Rajeev Kumar, is directed against the order passed by the Ld. CIT(A) NFAC, Delhi dated 28.11.2023, arising out of the Assessment Order passed by the ITO, Ward 1(2)(2), Meerut dated 31.12.2019 under …
Read summarySuneet Kapoor Vs. ACIT
ITA No. 2496/Del/2024Delhi Bench ‘G’ New Delhi6 Mar 2025The Assessee, Suneet Kapoor, did not file a return of income for the Assessment Year 2012-13. Consequently, an assessment order was passed on 06/12/2019 under Section 144 read with Sections 147/148 of the Income Tax Act, 1961, assessing the…
Read summaryTrutech Constructions Pvt. Ltd. Vs Income Tax Officer, Ward-25(3), New Delhi
ITA No. 5297/Del/2025Delhi Bench ‘E’, New Delhi14 Jan 2026This appeal by Trutech Constructions Pvt. Ltd. for Assessment Year 2019-20 arises against the order of the C IT(A)/NFAC, Delhi dated 20.06.2025, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for …
Read summarySultan Khan Vs. ITO
ITA Nos. 4595/Del/2025DELHI BENCH ‘B’ NEW DELHI14 Jan 2026The case involves an assessment order passed on 25/12/2019 under Section 144 of the Income Tax Act, 1961, by the Income Tax Officer, making certain additions. Aggrieved by this order, the Assessee, Shri Sultan Khan, filed an appeal before t…
Read summarySmt. Brijesh Vs Income Tax Officer, Ward-29(1), New Delhi
ITA No. 5171/Del/2025Delhi Bench ‘E’, New Delhi22 Jan 2026This appeal pertains to the Assessment Year 2016-17, against the order of the C IT(A)/NFAC, Delhi. The assessee, Smt. Brijesh, could not appear to plead and prove all relevant facts in the lower appellate proceedings due to communication ga…
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