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.
Mukesh Kumar Vs National Faceless Appeal Centre
ITA No.5441/DEL/2024Delhi Bench19 Jan 2026The appellant assessee, Mukesh Kumar, is an individual who was in the business of running cabs. He filed his Return of Income for the Assessment Year 2012-13 on 18.04.2013, declaring an income of Rs.9,20,934/-. The learned Assessing Officer…
Read summaryMachining & Forging Vs Income Tax Officer
ITA No. 5753/Del/2025Delhi Bench28 Jan 2026The instant appeal is preferred by the assessee, Machining & Forging, against the order dated 23.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order dated 16.03.2022 passed by the Assessing…
Read summaryLate Shri Duleechanda Vs. The I.T.O
ITA No. 1353/DEL/2025Delhi ‘C’ Bench16 Jan 2026The case pertains to an appeal by the assessee, Late Shri Duleechanda, against the order of the NFAC, Delhi dated 04.12.2024 for A.Y 2010-11. The assessee filed an application for condonation of delay due to ill health, which was accepted b…
Read summaryLalit Kumar vs ITO Gurugram
ITA No. 6304/DEL/2025Delhi Bench ‘A’, New Delhi14 Jan 2026The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Read summaryKanchan Rawal Vs. Income Tax Officer/ National Faceless Assessment Order Centre, JAO:ITO, Ward-36(1) New Delhi
ITA No.9010/Del/2025Delhi Bench22 Jan 2026The case pertains to the assessment year 2019-20. The appellant, Kanchan Rawal, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1…
Read summaryGaurav Dhir Vs. Income Tax Officer
ITA No.8812/Del/2025Delhi Bench27 Jan 2026This appeal pertains to the assessment year 2012-13. The assessee, Gaurav Dhir, has appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)], Nashik, dated 31.10.2025. The case involves proceedings un…
Read summaryITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)
ITA No. 234/Del/2025 CO 228/Del/2025A BENCH, DELHI14 Jan 2026The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was is…
Read summaryDashmesh Educational Charitable Trust (AY: 2015-16)
ITA No.4497/Del/2025B Bench, Delhi23 Jan 2026This appeal is preferred by the assessee, Dashmesh Educational Charitable Trust, against the order dated 13.06.2025 of the National Faceless Appeal Centre, Delhi (NFAC), which dismissed the appeal primarily due to the non-appearance of the …
Read summaryAnkur Ramesh Vahi vs. ITO
ITA No.7535/DEL/2025Delhi Bench 'E'23 Jan 2026This appeal is filed by the Assessee, Ankur Ramesh Vahi, against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 3.10.2025, in appeal No. NFAC/2016-17/10514292 for Assessmen…
Read summaryNatungram Samabay Krishi Unnayan Samity Limited Vs. ITO, Ward-42(1), Murshidabad
ITA No.: 905/KOL/2025Kolkata ‘C’ Bench27 Jan 2026The assessee, Natungram Samabay Krishi Unnayan Samity Limited, a Primary Agricultural Credit Society, filed a return of income showing ‘NIL’ income after claiming a deduction under section 80P of the Income Tax Act, 1961, amounting to ₹36,4…
Read summaryH R Infracon Limited Vs. DCIT, Circle-7(1), Kolkata
ITA No.: 2835/KOL/2025Kolkata ‘B’ Bench30 Jan 2026The assessee, H R Infracon Limited, filed a return of income for AY 2022-23 declaring a loss of ₹2,56,182/-. The case was selected for scrutiny due to high liabilities compared to low income/receipts and large turnover with unaudited books …
Read summaryBengal Distribution House vs. ITO, Ward-3(1), Malda
ITA No.2103/Kol/2025Kolkata Bench21 Jan 2026The present appeal has been preferred by the assessee, Bengal Distribution House, for the assessment year 2017-18 against the order dated 31.07.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed under s…
Read summaryWandel Global Services Pvt. Ltd. (Struck off) vs. ITO, Ward-15(3)(1)
I.T.A. No.5874/Mum/2025SMC BENCH, MUMBAI27 Jan 2026The assessee-company, Wandel Global Services Pvt. Ltd., did not file its return for the Assessment Year 2013-14. However, it was revealed that the company had deposited Rs. 3,50,000 in cash in Karnataka Bank. The case was reopened under sec…
Read summaryShri Deepak Devidas Sajnani v/s The Income Tax Officer (International Taxation), Ward – 4(2)(1), Mumbai
ITA No.1761/MUM/2025Mumbai Bench9 Jan 2026The assessee, Shri Deepak Devidas Sajnani, purchased an immovable property for Rs.2,43,44,840/- during the assessment year 2015-16. The Assessing Officer (AO) issued a notice under section 148A(b) of the Income Tax Act, 1961, suspecting tha…
Read summaryRattan Jodharam Harchwani v/s. Income Tax Officer, Ward – 2(2)
ITA No.5771/MUM/2025Mumbai Bench13 Jan 2026The Assessing Officer received information that the assessee had deposited cash of Rs 4.36 cr. in his bank account with Konark Urban Coop. Bank, Ulhasnagar from 07.11.2013 to 20.04.2015. No return of income was filed. Based on search and se…
Read summaryRajani Shivaji Ghadge vs. Income Tax Officer
ITA No. 7020/Mum/2025Mumbai “D” Bench12 Jan 2026The assessment in this case was completed under sections 147, 144, and 144B of the Income Tax Act, 1961. The Assessing Officer (AO) brought to tax an amount of Rs. 51,48,592/- on account of the sale of immovable property as Short Term Capit…
Read summaryBina Ghosh vs Income Tax Officer
ITA No. 5877/MUM/2025 & ITA No. 5878/MUM/2025Mumbai Bench19 Jan 2026The assessee, Bina Ghosh, did not file an income tax return for the financial year relevant to Assessment Year 2016-17 as she had no taxable income. Her husband purchased a residential property, and her name was included in the sale deed. T…
Read summaryApurva Mukesh Thakkar Vs. ITO Ward 41(2)(1) Mumbai
ITA No. 6367/Mum/2025Mumbai Bench22 Jan 2026The assessee, Apurva Mukesh Thakkar, is an individual who was carrying on business as a proprietor of M/s Bhavana Televentures during the relevant previous year. He did not file a return of income under section 139(1) of the Income-tax Act,…
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 summaryRiteshh Agarwal vs. ITO, NFAC, Delhi
I.T.A. No.826/Kol/2025Kolkata Bench27 Oct 2025The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
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