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.
ITA No. 1770/KOL/2025 (A.Y. 2017-2018) Asha Agarwal (Legal Heir of Late Arun Agarwal)
ITA No. 1770/KOL/2025Kolkata Bench21 Nov 2025The appeal was filed by Asha Agarwal, the legal heir of Late Arun Agarwal, against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 30.03.2025 for Assessment Year 2017-2018. The appe…
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 summaryAlbatross Investment Pvt. Ltd. vs. ITO, Ward 3(1)
ITA No.400/KOL/2025Kolkata2 Dec 2025The assessee, Albatross Investment Pvt. Ltd., filed its return of income under section 139(1) of the Act on 28.09.2013, declaring a total income of ₹19,250/-. The case was reopened under section 147 of the Act by issuing a notice under sect…
Read summaryAbhishek Kumar Prasad vs. ITO, Ward-1(1), Siliguri
ITA No.2044/Kol/2025Kolkata Bench23 Dec 2025The assessee, Abhishek Kumar Prasad, is an individual who disclosed a turnover of Rs.52,14,340/- in his tax audit report and ITR for the assessment year 2018-19. However, the total deposits in his bank account amounted to Rs.1,06,74,737/-. …
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 summaryM/s S.K. Enterprises vs. National Faceless Assessment Centre (NFAC), Delhi
ITA No.4243/Del/2024 & ITA No.4244/Del/2024Delhi Bench ‘G’19 Feb 2025The appeals are filed by M/s S.K. Enterprises against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi dated 16/07/2024 for Assessment Year 2013-14. The appeal against the order pa…
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 summarySNEHDHAM TRUST Versus ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), AHMEDABAD
C/SCA/9909/2022Ahmedabad Bench17 Sept 2025This group of petitions arises from the common issue of the assumption of jurisdiction by the Assessing Officer to issue a notice after 01.04.2022 under Section 148 of the Income Tax Act, 1961, on the ground that such notice was issued by t…
Read summaryINDER DEV GUPTA & Ors. vs ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE 2-DELHI & Ors.
W.P.(C) 16937/2025 & Ors.Delhi Bench21 Nov 2025The captioned petitions have been filed impugning notices issued under Section 148 of the Income Tax Act, 1961 by the respondent who is the Jurisdictional Assessing Officer (JAO). The petitioners contend that the notices and all subsequent …
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