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.
Athena Hisar Solar Power Pvt. Ltd. Vs DCIT
ITA No.5372/Del/2024Delhi “H” Bench: New Delhi27 Jan 2026The case involves an appeal by Athena Hisar Solar Power Pvt. Ltd. against the Final Assessment Order passed by the Assessing Officer on 26.09.2024 for the Assessment Year 2021-22. The appellant contends that the assessment order is time-bar…
Read summaryITA No. 6232/DEL/2025
ITA No. 6232/DEL/2025Delhi Bench ‘A’, New Delhi7 Jan 2026The assessee, Shri Ashish Tyagi, did not file his return of income for A.Y. 2020-21. Based on information available on the Insight Portal of the department, the Assessing Officer (AO) noted that the assessee had made transactions amounting …
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 summaryAmbika Prasad Mangaraj Vs. Income Tax Officer
ITA No.8944/Del/2025Delhi Bench28 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/250/2025-26/1081853541(1), dated 17.10.2025 involving proceedings under s…
Read summaryAirbnb Payments India Private Limited vs. DCIT
ITA No.4263/Del/2024Delhi Bench 'H', New Delhi23 Jan 2026The present appeal is filed by Airbnb Payments India Private Limited against the final assessment order passed by the Assessing Officer (AO) dated 18.07.2024 under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961 for Assessme…
Read summaryAirbnb India Private Limited vs. DCIT, Circle-1(1)
ITA No.4331/Del/2024Delhi Bench 'H'23 Jan 2026The present appeal is filed by Airbnb India Private Limited against the final assessment order passed by the Assessing Officer dated 24.07.2024 for Assessment Year 2020-21. The assessee contends that the final assessment order is time-barre…
Read summaryAhresty India Pvt. Ltd. Vs. ACIT
ITA No. 7415/del/2018Delhi Bench ‘H’ New Delhi29 Jan 2026The captioned appeal is filed by Ahresty 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 30/10/2018 pertaining to the Ass…
Read summaryMala Singh Vs. Income Tax Officer, Kolkata
ITA No.: 1317/KOL/2025Kolkata ‘C’ Bench28 Jan 2026The assessee, Mala Singh, proprietor of M/s. Shiv Shakti Enterprise, filed her return of income for AY 2018-19 declaring a total income of ₹15,73,144/-. The case was selected for scrutiny under Computer Assisted Scrutiny Selection (CASS) to…
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 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 summaryM/s Neeta Developer Vs. ITO/ NFAC, Delhi
I.T.A. No. 7316/Mum/2025Mumbai Bench19 Jan 2026The appeal is preferred by M/s Neeta Developer against the order of the Commissioner of Income Tax (Appeals) / National Faceless Appeal Centre (NFAC) dated 19.09.2025 for the Assessment Year 2018-19. The original assessment order was passed…
Read summaryMaersk Tankers India Private Limited Vs. ACIT Circle
ITA No. 8376/Mum/2025 & S.A. No. 158/Mum/2025Mumbai20 Jan 2026The assessee, Maersk Tankers India Private Limited, is a resident company and part of the Maersk Tankers Group, operating in the product tanker industry. For A.Y. 2022–23, the assessee filed its return of income declaring total income of Rs…
Read summaryJankalyan Nagari Sahakari Patsanstha Mar Shahapur Vs. DCIT Circle-1
ITA No. 6301/Mum/2025J(SMC) Bench Mumbai9 Jan 2026The assessee, a co-operative credit society assessed as an Association of Persons (AOP), did not file its original return of income for the assessment year 2015-16. The Income-tax Department had information about substantial financial trans…
Read summaryAbdul Salam Mohamed Yasin vs. DCIT, Circle 17(1), Mumbai
ITA No.7502/Mum/2025Mumbai Bench21 Jan 2026The appeal was filed by the assessee, Abdul Salam Mohamed Yasin, against the order dated 13.10.2025 passed by the National Faceless Appeal Centre, Delhi, for the quantum of assessment framed under section 147 read with section 144 of the In…
Read summaryTata Consumer Products Limited vs. Assistant Commissioner of Income Tax
I.T.A. No. 2636/Kol/2024Kolkata Bench27 Oct 2025This appeal arises from the orders passed by the Assessing Officer (AO) under sections 143(3), 144C(13), and 144B of the Income Tax Act, 1961, dated 29.10.2024. The main issues in this case include the Transfer Pricing adjustment on account…
Read summarySusanta Mallick vs. DCIT, Circle 11(1), Kolkata
ITA No. 1764/Kol/2025Kolkata Bench24 Oct 2025The assessee, Susanta Mallick, filed a return declaring total income of Rs. 18.31 lakhs for the assessment year 2015-2016 and claimed exemption under section 10(38) on long-term capital gains (LTCG) amounting to Rs. 68.64 lakhs. Upon enquir…
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 summaryDebasish Banerjee vs. ITO, Ward-44(1), Kolkata
ITA No.1047/Kol/2025Kolkata Bench27 Oct 2025The assessee, Debasish Banerjee, filed his return of income declaring a total income of Rs.2,40,660/- for the assessment year 2018-19. The case was selected for limited scrutiny regarding the sale consideration reported in the capital gain …
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 summaryBenzmark Credit Capital Pvt. Limited
ITA No. 2122/KOL/2025Kolkata Bench21 Nov 2025The present appeal is directed at the instance of the assessee, Benzmark Credit Capital Pvt. Limited, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 14.08.2025 passed for A…
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