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.
M/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)
ITA No.2264/KOL/2024Kolkata28 Mar 2025The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…
Read summaryVishnu Purohit Vs. ITO, Ward-61(1), Kolkata
I.T.A. No. 630/Kol/2024Kolkata Bench26 Mar 2025The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
Read summaryUniseven Engineering & Infrastructure Pvt. Ltd. Vs. ACIT, Circle-7(1), Kolkata
I.T.A. No.: 2282/KOL/2024Kolkata 'C' Bench26 Mar 2025The assessee, Uniseven Engineering & Infrastructure Pvt. Ltd., had an initial assessment order passed under section 147 read with section 144B dated 24.03.2022, where an addition was made to the returned income and tax was charged at 30%. S…
Read summaryAvadhesh Kumar Panday Vs. ITO, Ward-2(4), Durgapur
I.T.A. No. 2215/Kol/2024Kolkata Bench26 Mar 2025The assessee, Avadhesh Kumar Panday, did not file any return of income for the assessment year 2019-20 despite substantial banking transactions. The Assessing Officer (AO) issued show cause notices and, after considering the submissions by …
Read summaryIncome Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
ITA No.1675/KOL/2024Kolkata17 Mar 2025The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
Read summarySatbir Mahato Vs. ITO, Ward 24(3)
ITA No.1155/KOL/2023Kolkata Bench17 Mar 2025The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Read summarySandip Kumar Keshari Vs. ITO, Ward 3(1)
ITA No. 349/KOL/2024Kolkata11 Mar 2025The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
Read summaryJermel's Accademy Vs. ITO, Ward-1(4), Siliguri
I.T.A. No.: 1652/KOL/2024Kolkata 'A' Bench, Kolkata10 Mar 2025The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
Read summaryITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
I.T.A. No. 2255/Kol/2024Kolkata Bench7 Mar 2025The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Read summaryITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025Kolkata Bench4 Mar 2025The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
Read summaryNorth India Wires Limited Vs. DCIT, Circle 3(1), Kolkata
ITA No.1125/KOL/2024Kolkata4 Mar 2025The return was filed on 29.03.2013, declaring total income of Rs.3,04,06,700/-. The assessee is engaged in the business of manufacturing LPG Cylinders. The case of the assessee was selected for scrutiny and assessment was framed vide order …
Read summarySunita Gupta vs. Assistant Commissioner of Income Tax
I.T.A. No. 2039/Kol/2024Kolkata Bench3 Mar 2025The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
Read summaryNaveen Kurele Vs. Asst. Commissioner of Income Tax
ITA No. 4165/Del/2024Delhi Bench28 Mar 2025The appeal filed by Naveen Kurele, the assessee, is against the order dated 09.07.2024 of the Learned Commissioner of Income-Tax (Appeals)-3, Noida, under Sections 147 r.w.s. 143(3) of the Income-Tax Act, 1961 for the assessment year 2015-1…
Read summaryAvtar Instalments Pvt. Ltd. Vs DCIT
ITA No. 4402/Del/2024Delhi Bench ‘E’, New Delhi27 Mar 2025The appellant, Avtar Instalments Pvt. Ltd., is a Non-Banking Financial Company (NBFC) that entered into an unsecured loan transaction amounting to Rs. 40,00,000/- with M/s Sustainable Agro Commercial Finance Ltd. (SAFL) on 14.04.2017. The t…
Read summaryDHIR SINGH VS. ITO, WARD 1(4)
ITA NO. 3553/Del/2024DELHI BENCH27 Mar 2025The assessee, DHIR SINGH, filed an appeal against the order of the Ld. NFAC, Delhi dated 07.06.2024, relating to the assessment year 2017-18. None appeared on behalf of the assessee despite the issuance of a notice for hearing. The Tribunal…
Read summaryCairs Computer Aided Information and Research Services Pvt. Ltd. vs. ITO
ITA Nos. 3566/DEL/2024, 3565/DEL/2024, 3602/DEL/2024Delhi Bench 'B', New Delhi26 Mar 2025The appellant, Cairs Computer Aided Information and Research Services Pvt. Ltd., filed returns of income for the assessment years 2013-14, 2014-15, and 2015-16. The Income Tax Officer (ITO) issued notices under Section 148 of the Income-Tax…
Read summaryIncome Tax Officer, Ward-2(3)(4), Hapur, Uttar Pradesh Vs. Sh. Manoj Kumar Singhal
ITA No.206/Del/2024Delhi Bench26 Mar 2025The case pertains to the assessment year 2014-15, where the Assessing Officer added Rs. 1,84,94,100/- to the assessee's income as unexplained cash credits under section 69A of the Income Tax Act, 1961. This addition was based on information…
Read summaryRajneesh Kumar Singh Vs Income Tax Officer
ITA Nos. 4027 to 4030/Del/2024Delhi Bench ‘F’, New Delhi20 Mar 2025The case involves four appeals filed by Rajneesh Kumar Singh against the Income Tax Officer for the assessment years 2013-14, 2014-15, 2015-16, and 2016-17. The assessing officer had made section 68 additions for unexplained cash deposits. …
Read summaryHi Tec Corporation vs. ITO, Ward 35(1)
ITA Nos. 2500 & 2499/Del/2024Delhi Bench ‘B’20 Mar 2025These appeals have been filed by the Assessee, Hi Tec Corporation, against the separate orders dated 22.02.2024 & 28.2.2024 passed by the Ld. CIT(A)/NFAC, Delhi for the assessment year 2017-18. The orders pertain to a quantum appeal as well…
Read summaryITA No. 1358/Del/2024 & CO No. 41/Del/2024
ITA No. 1358/Del/2024 & CO No. 41/Del/2024Delhi Bench ‘F’, New Delhi20 Mar 2025The case involves the reopening of an assessment under sections 147 and 144 of the Income Tax Act, 1961. The assessee, Raj Kumar Kedia HUF, filed a cross-objection challenging the validity of the reopening. The Assessing Officer had previou…
Read summary