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.
Income Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
ITA No.206/Del/2024Delhi Bench26 Mar 2025The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
Read summarySh. Atul Kumar Bansal Vs Assistant Commissioner of Income Tax
ITA No.1641/Del/2022Delhi Bench ‘A’26 Mar 2025The assessee, Sh. Atul Kumar Bansal, an entry operator, was searched by the Income Tax Department in 2006. The search led to a consequential search assessment under section 153A r.w.s. 144 of the Income Tax Act, 1961, at an income of Rs.1,9…
Read summaryHarish Gupta vs. Income Tax Officer
ITA No.1189/Del/2024Delhi Bench24 Mar 2025The assessee, Harish Gupta, filed his income tax return after the due date, which was treated as invalid by the Assessing Officer (AO). The AO had information that the assessee deposited a large sum of cash during the demonetization period …
Read summaryHi Tec Corporation vs. ITO, Ward 35(1)
ITA Nos. 2500 & 2499/Del/2024Delhi Bench ‘B’20 Mar 2025These appeals have been filed by the Assessee, Hi Tec Corporation, against the separate orders dated 22.02.2024 & 28.2.2024 passed by the Ld. CIT(A)/NFAC, Delhi for the assessment year 2017-18. The orders pertain to a quantum appeal as well…
Read summaryShahjad vs ITO
ITA No.2660/Del/2024Delhi 'G' Bench19 Mar 2025The appeal was filed by the assessee, Shahjad, against the First Appellate order dated 28.03.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 24.03.2022. The …
Read summaryPawan Kumar Vs Income Tax Officer
ITA No. 2997/Del/2024Delhi Bench ‘F’, New Delhi18 Mar 2025This appeal by Pawan Kumar for Assessment Year 2013-14 arises against the order of the CIT(A)/NFAC, Delhi dated 29.11.2023, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for the assessee submitte…
Read summaryPawan Kumar Vs. ITO
ITA No:-1407/Del/2024Delhi Bench17 Mar 2025This appeal was filed by the assessee, Pawan Kumar, against the order dated 31.01.2024 passed by the National Faceless Appeal Centre, which affirmed the order dated 16.12.2019 passed by the Assessing Officer (AO) for the Assessment Year 201…
Read summaryKrishan Kumar vs. Assessment Unit, Income Tax Department
ITA No.4283/DEL/2024 & ITA No.4284/DEL/2024Delhi Bench12 Mar 2025The assessee, Krishan Kumar, filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 29.04.2024 for the Assessment Year 2018-19. The Assessing Officer had pass…
Read summaryVijay Garg Vs. Income Tax Officer
ITA Nos.364/D/2024E Bench, Delhi12 Mar 2025The instant appeal was filed by the assessee, Vijay Garg, against the order dated 22.12.2023 passed by the National Faceless Appeal Centre (NFAC), Delhi, which arose out of the order dated 26.12.2019 passed under section 144 of the Act for …
Read summaryMONIKA INDUSTRIES VS. ITO, WARD 56(3)
ITA No. 4311/Del/2024Delhi Bench10 Mar 2025The assessee, MONIKA INDUSTRIES, filed a return of income on 30.10.2018 declaring a total income of Rs. 2,81,810/-. The Assessing Officer (AO) accepted the returned income and passed an order on 29.12.2023 under sections 147, 144, and 144B …
Read summaryAZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
ITA NO. 3740/Del/2024Delhi Bench10 Mar 2025The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
Read summaryJYOTI NAGPAL VS. ITO, CIVIC CENTRE, NEW DELHI
ITA NO. 1228/Del/2024DELHI BENCH10 Mar 2025The Assessing Officer (AO) passed an exparte order under section 144 of the Act on 28.12.2011, assessing the total income at Rs. 41,28,400/- and making an addition of Rs. 39,34,110/- towards the difference of cash deposits and withdrawals. …
Read summarySushila Devi Vs. Ld. CIT(A)
ITA No. 828/Del/2024Delhi Bench ‘G’ New Delhi7 Mar 2025The present appeal is filed by Joginder Singh Pahwa, the legal heir of Sushila Devi, challenging the order of the Commissioner of Income Tax (Appeals) dated 13/09/2023 for the Assessment Year 2017-18. Sushila Devi died on 20/02/2020, and th…
Read summaryNational Steels Vs. ITO, Ward-46(1), Delhi
ITA No. 2595/Del/2024Delhi Bench7 Mar 2025The case involves National Steels, a partnership firm with PAN AAAFN2899Q, which claims to have dissolved in 2002 and converted into a proprietary concern owned by Shri Kishan Lakhani. No return of income was filed for the assessment year 2…
Read summaryITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.
ITA No. 3164/del/2023Delhi Bench ‘G’ New Delhi7 Mar 2025The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income …
Read summaryKavita Bajaj Vs. ITO, Ward 3(2)
ITA No. 4022/DEL/2024Delhi ‘C’ Bench5 Mar 2025The appeal by Kavita Bajaj, the assessee, is against the order of the Ld. NFAC, Delhi dated 26.6.2024 pertaining to assessment year 2009-10. The Ld. Counsel for the assessee informed that the Ld. First Appellate Authority has passed an ex-p…
Read summarySunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
ITA No.3657/Del/2025Delhi Bench28 Jan 2026The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Read summaryReshma Harbakhsh Singh through Legal Heir Vikaramaditya Singh VS DCIT
6289/DEL/2025Delhi Bench ‘A’, New Delhi13 Jan 2026The assessee, Ms. Reshma Harbakhsh Singh, did not file her return for the Assessment Year 2018-19. Based on information regarding the sale of immovable property, a notice under Section 148 was issued to her on 04.04.2022 after obtaining pri…
Read summaryPrestigious Enterprises Private Limited Vs Asst. Commissioner of Income Tax
ITA Nos.1046 & 1050/DEL/2025Delhi Bench6 Jan 2026These two appeals were filed by the assessee against orders dated 22.06.2023 and 04.07.2023 of the learned Commissioner of Income Tax (Appeals)-27, New Delhi, arising out of assessment orders dated 18.03.2016 and 16.09.2016 under sections 1…
Read summaryNupur Mathur Vs. Income Tax Officer
ITA No.8823/Del/2025Delhi Bench27 Jan 2026This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081652502(1), dated 10.10.2025 involving proceedings under s…
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