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.
Partha Roy vs. ITO, Ward-50(2), Kolkata
ITA No.2700/Kol/2024Kolkata Bench24 Oct 2025The assessee, Partha Roy, an individual, did not file his return of income for the assessment year 2017-18. During the assessment proceedings, the Assessing Officer found that the assessee made substantial cash deposits during the demonetiz…
Read summaryM/s Parama Construction Pvt. Ltd. Vs. ITO, Ward 2(3)
ITA No.1282/KOL/2025Kolkata15 Oct 2025The assessee, M/s Parama Construction Pvt. Ltd., filed its return of income on 16.03.2012 declaring a total income of ₹77,360/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 30.03.2016. The ass…
Read summaryDipak Agarwalla HUF vs. The Income Tax Officer
I.T.A. No. 1400/Kol/2025Kolkata Bench23 Oct 2025The assessee, Dipak Agarwalla HUF, did not file its return of income for the assessment year 2019-2020. The Assessing Officer noticed cash withdrawals of ₹2,84,38,000 from a current account maintained with Axis Bank during the financial yea…
Read summarySanjay Kumar Gupta Vs. ACIT
ITA No.791/KOL/2025 & IT(SS)A No. 50/KOL/2025Kolkata11 Nov 2025A search under section 132 of the Income Tax Act was conducted on Sanjay Kumar Gupta on 05.11.2020, resulting in the seizure of cash amounting to ₹1,35,29,300/-. The assessee is engaged in the transportation business and has been filing ret…
Read summaryNiraj Kajaria vs Income Tax Officer
ITA No. 1482/KOL/2025Kolkata Bench17 Nov 2025The present appeal is directed at the instance of assessee Niraj Kajaria against the order of Id. Commissioner of Income Tax (Appeals), Kolkata-20 dated 13.11.2024 passed for Assessment Year 2012-2013. The appeal was filed 159 days late, bu…
Read summaryKalna Regulated Market Committee vs. ITO, Ward-1(1), Burdwan
ITA Nos.1346 to 1348/Kol/2025Kolkata Bench18 Nov 2025The assessee, Kalna Regulated Market Committee, did not file a return of income for the assessment year 2018-19. The case was reopened under section 147 based on information that the assessee had deposited cash amounting to Rs. 2,09,88,370/…
Read summaryBimal Barai Vs ITO, Ward-1(2), Siliguri
ITA No.1433/KOL/2025Kolkata Bench4 Nov 2025The assessee, Bimal Barai, filed her return of income declaring a total income of ₹3,41,740 for the assessment year 2018-2019. The case was selected for scrutiny due to a mismatch between the value of the property disclosed in the ITR and t…
Read summaryLaxmi Gupta vs. ITO Ward 3(2), Darjeeling
I.T.A. No. 2318/Kol/2025 & I.T.A. No. 2319/Kol/2025Kolkata Bench19 Dec 2025The assessee, Laxmi Gupta, filed her return of income on 25.09.2016 declaring a total income of Rs. 2,79,500/-. The case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 12.07.2021. The reo…
Read summaryDilip Kumar Pramanik Vs. I.T.O., Ward-25(1), Kolkata
ITA Nos.: 1579, 1580 & 1581/KOL/2025Kolkata 'A' Bench9 Dec 2025The assessee, Dilip Kumar Pramanik, filed his return of income for AY 2018-19 on 25.07.2018 declaring a total income of ₹30,61,060/-. It was noticed that the assessee had sold a residential property on 27.07.2017 amounting to ₹52,00,000/-, …
Read summaryITA No.2208/Bang/2024
ITA No.2208/Bang/2024C'' Bench: Bangalore6 Jan 2025The assessee, Smt. Radha Lakshmi Mannem, failed to file her income tax return within the prescribed time. Her case was selected for scrutiny to examine the source of cash deposited during the demonetization period. Despite several notices, …
Read summaryM/s. Sanjay Enterprises Vs. The Income Tax Officer, Ward – 2, Raichur
ITA No. 2026/Bang/2024‘B’ Bench : Bangalore29 Jan 2025The assessee, M/s. Sanjay Enterprises, had not filed its return of income. Based on information available in the AIMS module of the ITBA, the Assessing Officer (AO) found that the assessee had deposited cash of Rs. 7,10,000/- in the savings…
Read summaryPeople Tree Chits Pvt. Ltd. vs. Income Tax Officer, Ward- 5(2)(1)
ITA No. 2270/BANG/2024C'' Bench: Bangalore6 Jan 2025The case involves People Tree Chits Pvt. Ltd., which was found to have made cash withdrawals amounting to Rs. 1,28,28,590/- and deposited a significant amount of cash (Rs. 1,05,59,590/-) into its bank account without substantiating the sour…
Read summaryNafe Singh Shokeen vs. ITO Ward 34(6), Delhi
ITA NO. 4618/Del/2024Delhi Bench21 Feb 2025The assessee, Nafe Singh Shokeen, deposited cash amounting to Rs. 19,07,000/- in savings accounts with Oriental Bank of Commerce during the assessment year 2012-13 but did not file his return of income for that year. Consequently, the case …
Read summaryMEENU RANI VS. ITO, WARD 3(3)(2)
ITA NO. 3878/Del/2023Delhi Bench21 Feb 2025The case of the assessee, Meenu Rani, was selected under sections 147/148 for the assessment year 2012-13 based on information that she was a beneficiary of bogus Long-Term Capital Gains (LTCG) and Short-Term Capital Loss (STCL) entries in …
Read summaryKRISHNA RAI VS. ITO, WARD 53(4), NEW DELHI
ITA NO. 4798/Del/2024DELHI BENCH20 Feb 2025The assessee, KRISHNA RAI, an individual, did not file a return of income for the assessment year 2011-12. Based on information that the assessee had made an investment of Rs. 15,00,000/- in Units of Mutual Funds during the year under consi…
Read summaryBrijesh Kumar vs. ITO, Ward 1(2), Noida, UP
ITA NO. 3360/Del/2024DELHI BENCH20 Feb 2025The Assessing Officer (AO) made an addition under sections 147/144 of the Income Tax Act, 1961 for an amount of Rs. 13,03,400/- for cash deposits during the period 1.4.2009 to 31.3.2010 in a savings bank account. The assessee was asked to p…
Read summaryPRIYAM SHARMA vs. NFAC, DELHI
ITA No. 2881/Del/2024Delhi Bench19 Feb 2025This appeal has been filed by the Assessee, PRIYAM SHARMA, against the order dated 23.4.2024 passed by the NFAC, Delhi relating to assessment year 2013-14. The Assessing Officer (AO) passed the assessment order under section 147 read with s…
Read summaryAbhishek Kumar vs. CIT
ITA No.4236/Del/2024Delhi Bench ‘A’18 Feb 2025This is an appeal filed by the assessee, Abhishek Kumar, against the order of the ld. CIT(A), NFAC, Delhi dated 06.-9.2024 in Appeal No. NFAC/2015-16/10265911 for AY 2016-17. The assessee filed an adjournment application stating that he was…
Read summaryM/s Jamiya Arabiya Nafe Ul Uloom Education Society vs Income-tax Officer, (Exemption) Ward, Ghaziabad
ITA no. 3534/Del/2023Delhi Bench12 Feb 2025The assessee, M/s Jamiya Arabiya Nafe Ul Uloom Education Society, a registered society and 'madarsa', received a cash deposit of Rs. 38,34,097/- in Allahabad Bank, Kolkata main branch. No return of income was filed by the assessee. The Inco…
Read summarySTAR AGRO FARMS VS. ITO, WARD 4
ITA No. 2380/Del/2023DELHI BENCH ‘G’’ : NEW DELHI12 Feb 2025This appeal has been filed by the Assessee, STAR AGRO FARMS, against the order dated 09.08.2023 passed by the Ld. CIT(A)/NFAC, Delhi. The Assessing Officer completed the assessment under sections 144 and 147 of the Income Tax Act on 19.12.2…
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