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.
Systems Tek India Private Limited Vs The Principal Commissioner of Income Tax-7
ITA No.1539/Del/2024Delhi Bench7 Mar 2025The assessee, Systems Tek India Private Limited, filed its return of income for the assessment year 2016-17 declaring a loss. The case was reopened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, based on inform…
Read summaryZimmer India Pvt. Ltd. vs. DCIT
ITA No. 4314/Del/2024Delhi Bench29 Jan 2026The captioned appeal is filed by the Assessee, Zimmer India Pvt. Ltd., challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining t…
Read summaryWin Medicare Pvt. Ltd. Vs. Assessment Unit
ITA No. 3159/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Win Medicare Private Limited against the Final Assessment Order passed by the Assessment Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 04/06/2024 f…
Read summaryWabtec Locomotive Pvt. Ltd. Vs. DCIT
ITA No. 4207/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The appeal is filed by Wabtec Locomotive Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 31/07/2024 pertaining to the Assessme…
Read summaryVivo Mobile India Pvt. Ltd. Vs. ACIT
ITA Nos. 1487, 1488 & 4408/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves appeals filed by Vivo Mobile India Pvt. Ltd. against the Final Assessment Orders passed by the Assessing Officer for the Assessment Years 2017-18, 2018-19, and 2020-21. The appellant contends that these orders are time-bar…
Read summaryVilayil Satyan Pillai vs Assessment Unit, NFAC Delhi
ITA No. 2279/DEL/2025Delhi Bench ‘A’, New Delhi6 Jan 2026The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act…
Read summaryValvoline Cummins Pvt. Ltd. Vs. DCIT
ITA No. 4178/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Valvoline Cummins Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 23/07/2024, for the Asses…
Read summaryT S Tech Sun India Pvt. Ltd. Vs. ACIT
ITA No. 4391/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by TS Tech Sun India Private Limited against the Final Assessment Order passed by the Assistant Commissioner of Income Tax under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 26/…
Read summaryToyota Boshoku Device India Pvt. Ltd. vs. A.U
ITA No. 3443/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by Toyota Boshoku Device India Pvt. Ltd. against the Final Assessment Order passed by the Assessment Unit, Income Tax Department, Gurgaon, under Section 143(3) read with Section 144C(13) and Section 144B of…
Read summaryToyo Ink India Pvt. Ltd. Vs. the DCIT
ITA No. 4299/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The appeal is filed by Toyo Ink India Private Limited challenging the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 23/07/2024 pertaining to the Assessment …
Read summaryM/s T. C. Agro Food Industries Vs Income Tax Officer
ITA No. 5719/Del/2024 & ITA No. 3341/Del/2025Delhi Bench ‘E’9 Jan 2026The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Read summarySpectro Analytical Labs Private Limited Vs. AU, Income Tax Department
ITA No.5848/Del/2024Delhi Bench28 Jan 2026The assessee, Spectro Analytical Labs Private Limited, is engaged in the business of material testing, inspection, and certification services. During the assessment year 2021-22, the assessee entered into several international transactions …
Read summarySignify Innovations India Ltd. vs. DCIT
ITA No. 4510/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Signify Innovations India Limited against the Final Assessment Order passed by the Deputy Commissioner of Income Tax on 31/07/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessm…
Read summarySamsung Data Systems India Pvt. Ltd. Vs. ITO
ITA No. 3884/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves an appeal by Samsung Data Systems India Pvt. Ltd. against the Final Assessment Order passed by the Income Tax Officer on 28/06/2024 for the Assessment Year 2020-21. The appellant contends that the Final Assessment Order is…
Read summaryRenew Wind Energy Vs. DCIT
ITA No. 4238 & 4421/Del/2024DELHI BENCH ‘H’ NEW DELHI29 Jan 2026The captioned appeals are filed by the Assessees challenging the respective Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 18/07/2024 and 26/07/2024 pertain…
Read summaryOrange Business Services India Solutions Vs. ACIT
ITA No. 857/Del/2025Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by the Assessee, Orange Business Services India Solutions, challenging the Final Assessment Order passed under section 143(3) read with section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 21/12…
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…
Read summaryNAVEEN SONI Vs. INCOME TAX OFFICER
ITA No.8942/Del/2025Delhi Bench28 Jan 2026The assessee's appeal for assessment year 2018-19 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/250/2025-26/1080920346(1), dated 19…
Read summaryM/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT
ITA No. 3454/Del/2025DELHI BENCH ‘E’ NEW DELHI7 Jan 2026The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20…
Read summaryJubilant Generics Ltd. Vs. Assessment Unit
ITA No. 4316/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Jubilant Generics Limited against the Final Assessment Order passed by the Assessment Unit under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 26/07/202…
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