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.
Johnson Matthey India P. Ltd. Vs. DCIT
ITA Nos. 2564 & 3953/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case involves two appeals filed by Johnson Matthey India P. Ltd. against the Final Assessment Orders passed by the Deputy Commissioner of Income Tax for Assessment Years 2018-19 and 2020-21. The Assessee contends that the Final Assessme…
Read summaryInnus Infrastructure Pvt. Ltd. Vs. DCIT
ITA No.4617/Del/2025Delhi Bench ‘B’, New Delhi23 Jan 2026The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or…
Read summaryIntercontinental Hotels Group (India) Private Limited Vs. DCIT
ITA No. 4302/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Intercontinental Hotels Group (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…
Read summaryITA No.8814/Del/2025
8814/Del/2025Delhi Bench27 Jan 2026This Revenue’s appeal for assessment year 2017-18, 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/250/2025-26/1083347971(1), dated 0…
Read summaryHonda Trading Asia Company Ltd. Vs. DCIT
ITA No. 4936/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case involves an appeal filed by Honda Trading Asia Company Ltd. against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/0…
Read summaryHonda Access India Private Limited Vs. ITO
ITA No. 4251/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The case pertains to an appeal filed by Honda Access India Private Limited against the Final Assessment Order passed by the Income Tax Officer (ITO) under Section 143(3) read with Section 144C(13) of the Income Tax Act, 1961, dated 19/07/20…
Read summaryHaskoningdhv Consulting Pvt. Ltd. Vs. ACIT
ITA No. 4430/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal filed by HaskoningDHV Consulting 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 …
Read summaryGoogle India Digital Services Pvt. Ltd. vs. AU
ITA No. 3311/Del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case pertains to an appeal filed by Google India Digital Services Pvt. Ltd. against the Final Assessment Order passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 27/05/2024 for the…
Read summaryGenpact India Private Limited vs Assessment Unit, Income Tax Department
ITA No. 4115/DEL/2024 (A.Y. 2020-21) and ITA No. 5017/DEL/2024 (A.Y. 2021-22)Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves two appeals filed by Genpact India Private Limited against the Final Assessment Orders passed by the Income Tax Department for Assessment Years 2020-21 and 2021-22. The Assessee contends that the Final Assessment Orders ar…
Read summaryGBT India Pvt. Ltd. vs. Assessment Unit
ITA No. 3438/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The captioned appeal is filed by GBT 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 28/05/2024 pertaining to the Assessm…
Read summaryFujitsu India Pvt. Ltd. vs. ACIT
ITA No. 4481/del/2024Delhi Bench ‘H’ New Delhi29 Jan 2026The case pertains to an appeal filed by Fujitsu India 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, for the Assessment Year 2020-21.…
Read summaryFujitsu Consulting India Pvt. Ltd. Vs. the ACIT
ITA Nos. 1508, 1698 & 3878/Del/2022DELHI BENCH ‘H’ NEW DELHI30 Jan 2026The captioned appeals are filed by Fujitsu Consulting India Pvt. Ltd. challenging the Final Assessment Orders passed under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 30/04/2022 for A.Y 2017…
Read summaryDnata International Pvt. Ltd. Vs. DCIT
ITA No. 4532/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The Assessee, Dnata International Private Limited, filed an appeal against the Final Assessment Order passed by the Assessing Officer under Section 143(3) read with Section 144C(13) and Section 144B of the Income Tax Act, 1961, dated 29/07/…
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 summaryDentsply India Pvt. Ltd. Vs. NFAC
ITA No. 4261/Del/2024Delhi Bench ‘H’ New Delhi30 Jan 2026The captioned appeal is filed by the Assessee, Dentsply 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 22/07/2024 pertaining…
Read summaryDELHI GUJARAT FLEET CARRIERS VS. DCIT, CIRCLE 1(1)
ITA No. 6273/Del/2025Delhi Bench ‘A’12 Jan 2026The assessee, a company, filed its income tax return for AY 2021-22 declaring a total income of Rs. 15,92,08,490/- and claiming a refund of Rs. 3,40,35,820/-. The case was selected for ‘Complete Scrutiny’ due to high receipts under section …
Read summaryCosmo Films Ltd.
ITA Nos. 2348, 1192, 4453 & 1580/Del/2017Delhi Bench29 Jan 2026The captioned appeals are filed by Cosmo Films Ltd. 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 for the Assessment Years 2009-10, 201…
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 summaryBentley Systeme India Pvt. Ltd. vs. DCIT
ITA No. 4465/Del/2024Delhi Bench ‘H’ New Delhi28 Jan 2026The Assessee, Bentley Systems India Private Limited, filed an appeal 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 29/07/2024 pertaining to …
Read summaryBeam Global Spirits and Wine (India) P. Ltd. Vs. DCIT
ITA No. 4343/Del/2024Delhi Bench ‘H’ New Delhi23 Jan 2026The case involves an appeal by Beam Global Spirits and Wine (India) P. Ltd. against the Final Assessment Order passed by the Deputy Commissioner of Income Tax. The Assessee contends that the Final Assessment Order dated 23/07/2024 is time-b…
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