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.

• Braham Prakash vs Income Tax Officer

  ITA No. 319/Del/2026Delhi Bench ‘SMC’, New Delhi11 Feb 2026AY 2012-13

  This assessee’s appeal for Assessment Year 2012-13 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078546788(1) dated 16.07.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The delay of …

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• Raman Garg vs. ITO, Ward-1

  ITA No.6454/Del/2025'A' Bench, Delhi11 Feb 2026AY 2018-19

  The appeal is preferred by the assessee against the order dated 03.10.2024 of the National Faceless Appeal Centre (NFAC) arising out of the assessment order dated 21.03.2023 u/s 147 r.w.s 144 read with section 144B of the Income Tax Act, 19…

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• ITO, Ward -20(1) Vs. Prem Softech Private Ltd.

  ITA No.3160/Del/2024A Bench, Delhi11 Feb 2026AY 2014-15

  The assessee, Prem Softech Private Ltd., was subjected to a reopened assessment for AY 2014-15 under sections 147, 144, and 144B of the Income Tax Act, 1961. The Assessing Officer (AO) found that the assessee had undisclosed interest income…

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• S K Lumber Pvt. Ltd. Vs Income Tax Officer, Ward -23(3), New Delhi-110014

  ITA No. 211/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2022-23

  The assessee’s appeal for Assessment Year 2022-23 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082574224(1) dated 13.11.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. The assessee…

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• Bhawana Sharma vs Income Tax Officer

  ITA No. 184/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2016-17

  This assessee’s appeal for Assessment Year 2016-17 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1084222412(1) dated 30.12.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and…

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• Ras Co-operative Group Housing Society Ltd. vs Income Tax Officer, Ward -59(2), New Delhi-110001

  ITA No. 168/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2012-13

  The assessee’s appeal for Assessment Year 2012-13 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1083399002(1) dated 08.12.2025, in proceedings u/s 143(3) r.w.s. 147 of the Income Tax Act, 1961. The Assessin…

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• Krishan Pal vs Income Tax Officer, Ward-2(2), Gurgaon, Haryana

  ITA No. 139/Del/2026Delhi Bench 'SMC', New Delhi10 Feb 2026AY 2014-15

  The assessee's appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi's order dated 27.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee raised additional grounds challenging the jurisdic…

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• Income Tax Officer vs Savita Bhatia

  ITA No. 148/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2015-16

  The Revenue’s appeal for Assessment Year 2015-16 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1081511509(1) dated 07.10.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee ha…

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• Manoj Saboo vs ITO

  ITA No.- 4816/Del/2025Delhi Bench10 Feb 2026AY 2011-12

  The AO had received information from the DDIT (Inv) Unit-4, Investigation Wing that certain credits were made in the Bank account of Shri Amit Gupta. On the basis of this information, the assessment was re-opened. The AO issued notices whic…

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• Dilbagh Singh Dagar vs CIT(A)/NFAC, Delhi

  ITA No. 20/Del/2026Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

  The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo…

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• Yoginder Kumar vs. Income Tax Officer

  ITA No. 8766/Del/2025Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16

  The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a…

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• Booking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation

  ITA No.2033/Del/2025D Bench, Delhi6 Feb 2026AY 2018-19

  The assessee, Booking.com B.V., a Netherlands-based company, operates a digital platform for online accommodation reservations hosted on servers outside India. It acts as an intermediary between bookers and accommodations, earning commissio…

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• Amit Aggarwal vs Income Tax Officer

  ITA No. 5570/Del/2025Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2020-21

  The assessee’s appeal for Assessment Year 2020-21 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078882570(1) dated 24.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was called twice,…

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• Vinod Kumar vs Income Tax Officer, Ward-34(5), Delhi-110002

  ITA No. 5558/Del/2025Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2010-11

  The assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2024-25/1078291639(1) dated 08.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. Learned counsel submits th…

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• Nusrat Banka vs Income Tax Officer, Ward-61(1), Delhi-110001

  ITA No. 5557/Del/2025Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2014-15

  The assessee’s appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1076190365(1) dated 14.05.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was ca…

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• The Sri Shiv Mahima Co-operative Group Housing Society Ltd. vs. Income Tax Officer, Ward 1(4), Faridabad

  ITAs No.5886 to 5891/Del/2025Delhi Bench4 Feb 2026AY 2013-14 to 2018-19

  The case involves the reopening of the assessment of The Shiv Mahima Cooperative Group Housing Society Limited under Section 147 of the Income Tax Act, 1961 due to cash deposits in the bank account maintained with Dena Bank. The assessee di…

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• DCIT, Central Circle-19, New Delhi vs. Chawla Gems Pvt. Ltd.

  ITA No.953/Del/2023"B" Bench, Delhi4 Feb 2026AY 2017-18

  The assessee, Chawla Gems Pvt. Ltd., is a private limited company engaged in the business of sale and purchase of jewelry. The case pertains to the assessment year 2017-18. The assessee filed its return of income on 31-10-2017 declaring an …

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• Sudhanshu Shekhar Vs. Income Tax Officer, Gaya

  I.T.A. No.: 434/PAT/2024Patna Bench at Kolkata4 Mar 2025

  The assessee, Sudhanshu Shekhar, filed an appeal against the order of the Commissioner of Income Tax (Appeals)-National Faceless Appeal Center, Delhi, which confirmed an addition of Rs. 18,70,000/- towards cash deposited in the bank account…

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• Khusendra Prasad Sharma Vs. Income Tax Officer, Ward-3(1), Gangtok

  I.T.A. Nos.: 2336 & 2337/KOL/2024Kolkata ‘C’ Bench26 Mar 2025

  The assessee, Khusendra Prasad Sharma, filed appeals against the orders of the Commissioner of Income Tax (Appeals) [CIT(A)] for the assessment years 2013-14 and 2014-15. The appeals were filed 192 days beyond the statutory time limit. The …

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• Ambika Tradelink (P) Ltd. vs. ITO, Wd-4(3), Kolkata

  ITA No.761/KOL/2023Kolkata Bench25 Mar 2025

  The assessee, Ambika Tradelink (P) Ltd., filed a return of income declaring nil income and loss of ₹7,231 for the assessment year 2009-10. The case was reopened under section 147 of the Income-tax Act, 1961, based on information from the in…

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