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.
DCIT, Circle 28(1) vs. Ashwani Khurana
ITA No.4534/Del/2024 CO. 12/Del/2025A Bench, Delhi11 Feb 2026AY 2016-17The appeal and Cross Objection were preferred by the Revenue and the Assessee against the order dated 24.07.2024 of the Ld. National Faceless Appeal Centre (NFAC) in DIN & Order No : ITBA/NFAC/S/250/2024-25/1066956257(1) arising out of the …
Read summaryNagpal vs Income Tax Officer
ITA No. 179/Del/2026Delhi Bench 'SMC', New Delhi10 Feb 2026AY 2018-19The assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's order dated 16.02.2024. The delay of 617 days in filing the appeal is condoned. The main issue is the validity of section 148 proceedings where the As…
Read summarySanjay Kumar Vs. Deputy Commissioner of Income Tax
आअसं.7038/धिल्ली /2025(नि.व. 2018-19)Delhi Bench 'C'10 Feb 2026AY 2018-19The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Read summarySh. Sahil Garg v. Income Tax Officer, Ward-43(3), Delhi
ITA No.76/Del/2026Delhi Bench9 Feb 2026AY 2017-18This assessee’s appeal for assessment year 2017-18, 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/250/2025-26/1083737185(1), date…
Read summarySh. Sandeep Kumar vs. Income Tax Officer, Ward-1, Panipat
ITA No.191/Del/2026Delhi Bench9 Feb 2026AY 2018-19The assessee’s appeal for assessment year 2018-19 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/250/2025-26/1083685153(1), dated …
Read summaryM/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT
ITA No.190/Del/2026Delhi Bench9 Feb 2026AY 2020-21The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1083280318(1), dated 03.12.2025 involving proceedings un…
Read summarySh. Ankit Agarwal vs. Income Tax Officer, Noida
ITA No.2/Del/2026Delhi Bench9 Feb 2026AY 2015-16The assessee’s appeal for assessment year 2015-16 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/250/2025-26/1082184649(1), dated …
Read summaryM/s. Microtrans Infratech Ltd. vs. Income Tax Officer, Ward-17(1), New Delhi
ITA No.187/Del/2026Delhi Bench9 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/250/2025-26/1082537530(1), dated …
Read summaryKuldip Kumar Goel vs. ACIT (1)(1)
ITA No.3285/Del/2025Delhi Bench ‘E’6 Feb 2026AY 2012-13The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return in…
Read summaryKrishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
ITA No.2585/DEL/2025Delhi Bench 'B', Delhi6 Feb 2026AY 2016-17The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
Read summaryM/s Khemka Stuart Leisure Ltd. vs ACIT
ITA No. 2360/Del/2015Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2005-06The assessee’s appeal for Assessment Year 2005-06 arises against the CIT(A)-XXVII, New Delhi’s dated 27.11.2014, in case No. 407/13-14/CIT(A)-XXVII/2014-15, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The assessee seeks to re…
Read summaryMr. Anil Kapoor vs. ITO, Ward 5(1)(1)
ITA No.8275/Del/2025F Bench, Delhi4 Feb 2026AY 2015-16The case of Mr. Anil Kapoor was selected for reassessment proceeding u/s 147 of the Income Tax Act, 1961 for AY: 2015-16 due to escapement of income to the tune of Rs.52,49,376/-. The assessee had made transactions including sale of immovab…
Read summaryVardhman International v. Commissioner of Income Tax (Appeals)
ITA No. 5771 & 5772/Del/2025Delhi Bench ‘G’4 Feb 2026AY 2015-16, 2016-17The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
Read summaryRMP Holdings Private Limited vs. Income Tax Officer
ITA No.4592/Del/2025Delhi Bench 'B'4 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were…
Read summaryShamim Ahmad Vs The I.T.O
ITA No. 4241/DEL/2024Delhi ‘G’ Bench4 Feb 2026AY 2012-13The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s…
Read summaryKrishan Kumar Bansal, Sh. Dinesh Kumar Bansal (Legal Heir of Late Sh. Krishan Kumar Bansal) Vs. Assessing Officer, Ward-46(4), New Delhi
ITA No.4076/Del/2024Delhi Bench3 Feb 2026AY 2017-18This appeal by assessee is arising out of the order of National Faceless Appeal Centre/ld. Commissioner of Income Tax(Appeals), New Delhi, dated 05.07.2024 against the assessment order dated 29.09.2021 passed u/s 147 of the Income Tax Act, …
Read summaryIncome Tax Officer, Panipat vs. Smt. Rajni Chopra
ITA No.8572/Del/2025Delhi Bench2 Feb 2026AY 2017-18The Revenue’s appeal for assessment year 2017-18 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/250/2025-26/1082622847(1), dated 1…
Read summarySh. Devinder Singh vs. Income Tax Officer, New Delhi
ITA No.6746/Del/2025Delhi Bench2 Feb 2026AY 2019-20This assessee’s appeal for assessment year 2019-20, 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/250/2025-26/1080339103(1), date…
Read summaryOjas Impex Private Limited Vs Income Tax Officer-19(1)
ITA No.3802/DEL/2024Delhi Bench2 Feb 2026AY 2012-13The assessee, Ojas Impex Private Limited, received Rs.50 lakhs from M/s Divyadrishti Merchants Pvt. Ltd., which was treated as unexplained income and added back under section 68 of the Income Tax Act, 1961. The Assessing Officer received in…
Read summaryIncome Tax Officer, Ward-20(1), New Delhi vs. M/s. Precision Agencies Pvt. Ltd.
ITA Nos.9038, 9039, 9040, 9274/Del/2019 & C.O. No.10/Del/2020Delhi Bench2 Feb 2026AY 2000-01, 2001-02, 2002-03The instant batch of five cases pertains to the single assessee 'M/s. Precision Agencies Pvt. Ltd.'. The main issue raised is the correctness of the impugned section 68 unexplained cash credits addition and the alleged commission payment th…
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