Section 147 — ITAT Judgements
230 tribunal judgements dealing with Section 147. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Anuj Kuchhal vs. Income Tax Officer, Ward-3(1)(4)
ITA Nos. 7151 & 7150/DEL/2025Delhi Bench25 Feb 2026AY 2013-14The assessee filed two appeals for AY 2013-14 against the order of Commissioner of Income Tax (Appeals). In ITA No. 7151/Del/2025, the appeal was dismissed in limine on account of limitation. In ITA No. 7150/Del/2025, the appeal arises out …
Read summaryM/s.Ashiana Manufacturing India Ltd vs. DCIT
ITA No. 2998/Del/2024Delhi Bench25 Feb 2026AY 2014-15The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Read summaryArjun Singh vs. Income Tax Officer, Ward-1(1), Faridabad
ITA No. 5095/Del/2025Delhi Bench17 Feb 2026AY 2013-14The assessee, a farmer in Haryana, sold part of his ancestral agricultural land for ₹1.18 crores in cash and received a cheque for ₹4.66 crores. The cash was deposited in the assessee's bank account, and the sale deed was registered on 11.0…
Read summaryPuran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
ITA No.5590/Del/2025Delhi Bench ‘F’23 Feb 2026AY 2017-18The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
Read summaryBHARAT GUPTA vs. ITO, WARD-72(4)
ITA No. 1764/Del/2023DELHI BENCH ‘A’ : NEW DELHI20 Feb 2026AY 2011-12The assessee filed his return of income on 29.3.2012 declaring an income of Rs. 2,17,100/-. AO noted that the information was received from ADIT(Inv), Unit-1(3), Mumbai vide office letter No. ADIT(Inv.)/Unit-1(3)/Diss./DMC EDU/2017-18/5 dat…
Read summaryMango Media Private Limited vs Income Tax Officer
ITA Nos.5608 to 5615/Del/2025Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2011-12 to 2012-13The appeals are against orders passed by the National Faceless Appeal Centre/Ld. CIT(A), New Delhi, for Assessment Years 2011-12 and 2012-13. The assessments were framed by the Assessing Officer under section 147 r.w.s. 144 and penalty orde…
Read summaryNitin Garg Vs Income Tax Officer
ITA No.7375/Del/2025Delhi Bench18 Feb 2026AY 2016-17The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s…
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 summaryJaideep Chopra Vs ITO Ward-44(6)
ITA No. 6018/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2013-14The appeal is preferred by the assessee against the order dated 13.12.2024, passed by Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2012-13/10302267 for A.Y. 2013-14. The a…
Read summaryNikhil Rajpal vs ITO
ITA No.5595/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20The assessee, Nikhil Rajpal, filed an appeal against the order dated 16.07.2025, passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act, 1961 for Assess…
Read summaryK M V Industries vs. Income Tax Officer, Ward-58(1), Delhi
ITA No.4594/Del/2025Delhi Bench ‘B’18 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 31.03.2013. The assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs. 10,07,610/-. Thereafter, reassessment proceedings u/s 147 were …
Read summaryDeputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
ITA No.4726/Del/2025Delhi Bench18 Feb 2026AY 2015-16The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
Read summaryQuetzal Buildtech Private Limited vs. ITO
ITA No.6409/Del/2025Delhi Bench17 Feb 2026AY 2016-17The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
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 summaryPark View Automotives P. Ltd. vs. ITO, Ward 19(3), Delhi
ITA No.5711/Del/2025Delhi Bench13 Feb 2026AY 2012-13The assessee filed its return of income declaring income at Rs.728/- for AY 2012-13. The assessment was reopened based on information from the Investigation Wing about bogus entries amounting to Rs.1,62,40,000/- and Rs.13,60,000/-. The AO i…
Read summaryM/s Fairdeal Information Technology Private Limited vs. Income Tax Officer, Ward-9(1), New Delhi
ITA No.2793/Del/2025Delhi Bench ‘B’13 Feb 2026AY 2013-14The assessee, M/s Fairdeal Information Technology Private Limited, filed its return of income declaring total income of Rs.5,81,730/-. The case was re-opened u/s 147 by way of issue of notice u/s 148 of the Income Tax Act, 1961. The Assessi…
Read summarySh. Nem Chand Jain Vs Income Tax Officer, Circle-58(1), New Delhi-110002
ITA No. 312/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082890494(1) dated 27.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The assessee challenges th…
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 summaryShri Abhimanyu Nath Vs. The I.T.O
ITA No. 4930/DEL/2025Delhi 'C' Bench11 Feb 2026AY 2012-13The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
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