Section 147 of the Income Tax Act, 1961 — ITAT Judgements
129 tribunal judgements dealing with Section 147 of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
Rajesh Chaudhary vs DCIT
ITA No.- 7137/Del/2025Delhi Bench25 Feb 2026AY 2019-20The appeal by the assessee is directed against the order of the Ld. Commissioner of Income Tax (Appeals)-27, New Delhi dated 26.09.2025 arising out of the order dated 27.03.2024 passed under section 147 of the Income Tax Act, 1961 by the DC…
Read summaryR.G. International Private Limited v. Income Tax Officer, Ward-1, Karnal
ITA Nos.3419 to 3421/DEL/2025Delhi Bench, New Delhi25 Feb 2026AY 2014-15, 2015-16, 2016-17The assessee, R.G. International Private Limited, filed appeals against the orders of the learned Principal Commissioner of Income Tax, Rohtak, for the Assessment Years 2014-15, 2015-16, and 2016-17. The appeals pertain to the invocation of…
Read summaryQuartzelec Limited v. DCIT
ITA No.1942/Del/2025Delhi Bench24 Feb 2026AY 2018-19The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …
Read summaryAnuneet Buildwell Pvt. Ltd. vs Income Tax Officer
ITA No. 5621/Del/2025Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2015-16The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078404533(1) dated 11.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was proceeded ex-…
Read summaryDCIT, Central Circle-15, New Delhi vs Sumati Garg
ITA No. 3599/Del/2018Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2009-10The Revenue’s appeal for Assessment Year 2009-10 arises against the CIT(A)-12, New Delhi’s order dated 19.01.2018 in case No. 478/2016-17, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The Revenue raises its sole substantive gr…
Read summaryJay Iber Pvt. Ltd. vs CIT(A)/NFAC, Delhi
ITA No. 5606/Del/2025Delhi Bench ‘F’, New Delhi19 Feb 2026AY 2013-14The assessee’s appeal for Assessment Year 2013-14 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079275922(1) dated 05.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The learned cou…
Read summaryAnju Kesarwani Vs. Deputy Commissioner of Income Tax
आअसं.7146/धिल्ली /2025 (नि.व. 2014-15)Delhi Bench18 Feb 2026AY 2014-15The assessee sold 4,000 shares of PMC Fincorp Ltd. and declared Short Term Capital Gain (STCG) of Rs. 8,59,559/-. The STCG was duly disclosed in the return of income. The return was processed under section 143(1) of the Act accepting the re…
Read summaryGopal vs Income Tax Officer
ITA No. 5605/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20This assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1079395083(1) dated 07.08.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. Case called tw…
Read summaryPushpa vs Income Tax Officer, Ward-44(6), New Delhi
ITA No. 5599/Del/2025 & ITA No. 5600/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2018-19The assessee filed two appeals against the CIT(A)/NFAC, Delhi’s order refusing to condone the delay in filing of the lower appeals. The CIT(A)/NFAC had refused to condone the delay of 535 days (ITA No. 5599/Del/2025) and 398 days (ITA No. 5…
Read summaryHeritage Lamps vs. ITO
ITA Nos. 393 to 396/Del/2025Delhi Bench18 Feb 2026AY 2014-15, 2016-17, 2017-18, 2019-20The assessee, Heritage Lamps, filed returns of income for various assessment years. The case was reopened under section 147 of the Income Tax Act, 1961, and reassessment proceedings were initiated. The assessee filed appeals against the rea…
Read summaryManvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon
ITA No.1661/Del/2025Delhi Bench18 Feb 2026AY 2018-19The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …
Read summaryPankaj Gupta Vs. Income Tax Officer, Ward-2(1), Faridabad, Harayan 121002
आअसं.310/धिल्ली /2026 (नि.व. 2012-13)Delhi Bench17 Feb 2026AY 2012-13The Assessing Officer (AO) made an assessment under Section 144 read with Section 147 of the Income Tax Act, 1961, adding Rs.12,78,000/- on account of undisclosed sources for making cash deposits in the bank. The assessee filed an appeal be…
Read summaryIncome Tax Officer, Ward-1(1)(3), Meerut, Uttar Pradesh 250001 Vs. Digambar Textiles P. Ltd., Mohalla Khakroban, Sardhana, Meerut, Uttar Pradesh 250342
आअसं.186/धिल्ली /2026 (नि.व. 2019-20)Delhi Bench16 Feb 2026AY 2019-20The appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 26.11.2025, for Assessment Year 2019-20. The Assessing Officer (AO) made an addition of Rs.25,03,…
Read summaryDeepak Jaiswal Vs. Income Tax Officer
आअसं.357/धिल्ली /2026 (नि.व. 2020-21)Delhi Bench16 Feb 2026AY 2020-21This appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi [in short ‘the CIT(A)’] dated 01.01.2026, for Assessment Year 2020-21. The assessee has raised multipl…
Read summaryNAVYUG TECHNOLOGIES PRIVATE LIMITED vs. ITO, WARD 18(2)
ITA No. 4579/Del/2024DELHI BENCHAY 2012-13The appeal by the assessee emanates from the order of the Ld. National Faceless Appeal Centre (NFAC), Delhi in Appeal No. CIT(A), Delhi-6/10768/2019-20 dated 2.8.2024. The assessment was framed by the ITO, Ward 18(2), New Delhi u/s. 143(3)/…
Read summaryMahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)
ITA No. 6419/DEL/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…
Read summaryM/s Stance Consumer Electronics Pvt. Ltd. vs. DCIT
ITA Nos.2791 & 2792/Del/2025Delhi Bench ‘B’AY 2016-17 & 2017-18The assessee, M/s Stance Consumer Electronics Pvt. Ltd., filed returns declaring losses and income for AY 2016-17 and 2017-18 respectively. The case was reopened and reassessed based on alleged accommodation entries and unexplained credits.…
Read summaryRohit Manchanda Vs. ITO
ITA No. 5124/Del/2025Delhi Bench 'E', New Delhi12 Feb 2026AY 2012-13The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…
Read summaryMJH Marketing Consultants Pvt. Ltd. vs ACIT
ITA No. 371/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2019-20The assessee’s appeal for Assessment Year 2019-20 arises against the CIT(A)-29, New Delhi’s DIN & order dated 08.01.2026 in case No. CIT(A), Delhi-29/10873/2018-19, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel sub…
Read summaryAmit Bajaj HUF vs Income Tax Officer
ITA No. 391/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2020-21The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082974326(1) dated 25.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The learned counsel submit…
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