Section 144B — ITAT Judgements
90 tribunal judgements dealing with Section 144B. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Lava International Ltd. vs Assessment Unit
ITA No.2000/Del/2025Delhi 'G' Bench25 Feb 2026AY 2021-22The assessee company, Lava International Ltd., is engaged in the business of manufacturing and trading of mobile phones under the brand name 'LAVA'. The company filed its return of income for INR 1,24,57,90,880/-. The case was selected for …
Read summaryRaidenbit Interactive Pvt. Ltd. vs. Assessing Officer, National Faceless Appeal Centre (NFAC)
ITA No.8113/Del/2025F Bench, New Delhi24 Feb 2026AY 2022-23The assessee/appellant is aggrieved against the lower authorities' action treating its share capital/premium of Rs.6,76,72,921/- as well as unexplained investments in mutual funds and sales promotion expenditure as not allowable in the asse…
Read summarySai Expo Fab Pvt. Ltd. vs DCIT Circle-22(2)
ITA No. 5998/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2014-15The assessee company filed its return for A.Y. 2014-15 on 26.11.2014 declaring total income of Rs. 26,11,290/-. Subsequently, on the basis of information available on the Insight portal regarding bogus transactions made by the assessee, the…
Read summaryDharambir v. National Faceless Assessment Centre, Delhi
ITA No.4860/Del/2025Delhi Bench17 Feb 2026AY 2014-15The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
Read summaryRajiv Garg vs. Commissioner of Income Tax (Appeals)
ITA No.7804/DEL/2025 (A.Y.2014-15)Delhi Bench16 Feb 2026AY 2014-15The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an…
Read summaryMcKinsey & Company India LLP Vs Additional / Joint / Deputy/Assistant Commissioner of Income Tax, Income-tax Officer, National e-Assessment Centre, Delhi-110002.
ITA No.- 1028/Del/2021Delhi Bench13 Feb 2026AY 2016-17The assessee, McKinsey & Company India LLP, filed an appeal against the final assessment order dated 30.06.2021 passed under section 143(3) read with section 144C(3) r.w.s. 144B of the Income-tax Act, 1961. The appeal was filed pursuant to …
Read summaryLambent Engineering Pvt. Ltd. vs. Income Tax Officer, Ward-15(1), New Delhi
ITA No.311/Del/2026Delhi Bench11 Feb 2026AY 2020-21The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order No. ITBA/NFAC/S/250/2025-26/1083012489(1), dated…
Read summaryDCIT, Circle 28(1) vs. Ashwani Khurana
ITA No.4534/Del/2024 CO. 12/Del/2025A Bench, Delhi11 Feb 2026AY 2016-17The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
Read summarySanjay Kumar Vs. Deputy Commissioner of Income Tax
आअसं.7038/धिल्ली /2025(नि.व. 2018-19)Delhi Bench 'C'10 Feb 2026AY 2018-19The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Read summaryVardhman International v. Commissioner of Income Tax (Appeals)
ITA No. 5771 & 5772/Del/2025Delhi Bench ‘G’4 Feb 2026AY 2015-16, 2016-17The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
Read summaryHonda Trading Corporation India Pvt. Ltd. vs DCIT/ ACIT
ITA No.- 5286/Del/2024Delhi Bench4 Feb 2026AY 2021-22The assessee, Honda Trading Corporation India Pvt. Ltd., filed its return of income for AY 2021-22 declaring total income of Rs. 9,78,20,290/-. The case was selected for Complete Scrutiny through CASS. The assessee was primarily engaged in …
Read summaryVishnu Purohit Vs. ITO, Ward-61(1), Kolkata
I.T.A. No. 630/Kol/2024Kolkata Bench26 Mar 2025The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
Read summaryIncome Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
ITA No.1675/KOL/2024Kolkata17 Mar 2025The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
Read summaryBHUPINDER SINGH VS. NFAC, DELHI
ITA NO. 5651/Del/2024Delhi Bench27 Mar 2025The assessee, Bhupinder Singh, filed an appeal against the order of the Ld. NFAC, Delhi dated 30.11.2024, relating to assessment year 2020-21. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The assesse…
Read summaryFluor Daniel India Private Limited vs. DCIT, Circle 7 (1)
ITA No.3830/DEL/2024Delhi Bench ‘H’26 Mar 2025During the assessment proceedings for the Assessment Year 2020-21, the Assessing Officer (AO) observed that the assessee, Fluor Daniel India Private Limited, had debited an amount of Rs.2,23,07,059/- on account of donation and corporate soc…
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 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 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 summaryRahul Rastogi vs. ACIT
ITA No.845/Del/2024Delhi Bench7 Mar 2025Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
Read summaryChevrolet Sales India Pvt. Ltd. Vs. ACIT
ITA No.4327/Del/2024Delhi Bench7 Mar 2025The assessee, Chevrolet Sales India Pvt. Ltd., filed an appeal against the final assessment order dated 24.07.2024 for the assessment year 2020-21. The order was passed under sections 143(3), 144C(13), and 144B of the Income-tax Act, 1961. …
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