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.
Jugal Kishor Pradhan vs ITO
I.T.A.No.427/Del/2024Delhi Bench19 Mar 2025The assessee, Jugal Kishor Pradhan, is in the business of trading iron and steel scrap. He filed his original return of income on 27/08/2012 and subsequently filed a return of income on receipt of notice u/s 148 of the Act declaring a total…
Read summaryShahjad vs ITO
ITA No.2660/Del/2024Delhi 'G' Bench19 Mar 2025The appeal was filed by the assessee, Shahjad, against the First Appellate order dated 28.03.2024 passed by the Commissioner of Income Tax (A), National Faceless Appeal Centre, Delhi, arising from the assessment order dated 24.03.2022. The …
Read summarySurender Singh vs ITO
I.T.A.No.1886/Del/2024Delhi Bench19 Mar 2025This appeal is filed by Surender Singh against the order of the Ld. CIT(Appeals)-NFAC, Delhi dated 26.12.2018 for the Assessment Year 2011-12. The assessee raised several grounds, but only ground no.4 was pressed at the hearing. The case wa…
Read summaryDCIT, Circle-14(1), New Delhi Vs. M/s. Kanodia Technoplast Pvt. Ltd
ITA No. 5457/Del/2015Delhi Bench19 Mar 2025The appeal in ITA No. 5457/Del/2015 filed by the revenue and CO No. 54/Del/2016 filed by the assessee arises out of the order of the Commissioner of Income Tax (Appeals)-V, Delhi in Appeal No. 0099/2013-14 dated 05.06.2015 against the order…
Read summaryPawan Kumar Vs Income Tax Officer
ITA No. 2997/Del/2024Delhi Bench ‘F’, New Delhi18 Mar 2025This appeal by Pawan Kumar for Assessment Year 2013-14 arises against the order of the CIT(A)/NFAC, Delhi dated 29.11.2023, in proceedings under sections 147 and 144 of the Income Tax Act, 1961. The learned counsel for the assessee submitte…
Read summaryFOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI
ITA NO. 1191/Del/2023DELHI BENCH “B”13 Mar 2025The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to …
Read summaryKrishan Kumar vs. Assessment Unit, Income Tax Department
ITA No.4283/DEL/2024 & ITA No.4284/DEL/2024Delhi Bench12 Mar 2025The assessee, Krishan Kumar, filed appeals against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 29.04.2024 for the Assessment Year 2018-19. The Assessing Officer had pass…
Read summarySHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI
ITA NO. 4323/Del/2024DELHI BENCH10 Mar 2025The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec…
Read summaryMONIKA INDUSTRIES VS. ITO, WARD 56(3)
ITA No. 4311/Del/2024Delhi Bench10 Mar 2025The assessee, MONIKA INDUSTRIES, filed a return of income on 30.10.2018 declaring a total income of Rs. 2,81,810/-. The Assessing Officer (AO) accepted the returned income and passed an order on 29.12.2023 under sections 147, 144, and 144B …
Read summaryAZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
ITA NO. 3740/Del/2024Delhi Bench10 Mar 2025The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
Read summarySanjay vs. ITO, Ward-2
ITA No. 3243/Del/2024Delhi Bench10 Mar 2025The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req…
Read summaryRahul Rastogi vs. ACIT
ITA No.845/Del/2024Delhi Bench7 Mar 2025Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
Read summarySystems Tek India Private Limited Vs The Principal Commissioner of Income Tax-7
ITA No.1539/Del/2024Delhi Bench7 Mar 2025The assessee, Systems Tek India Private Limited, filed its return of income for the assessment year 2016-17 declaring a loss. The case was reopened by the Assessing Officer (AO) under section 148 of the Income Tax Act, 1961, based on inform…
Read summaryJaspal Singh and Sons HUF Vs. ITO, Ward 50(3)
ITA No. 3324/DEL/2023Delhi ‘C’ Bench7 Mar 2025The assessee, Jaspal Singh and Sons HUF, filed a return of income for the assessment year 2009-10 declaring nil income. The return was processed under section 143(1) of the act. Subsequently, based on information from the investigation wing…
Read summaryITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.
ITA No. 3164/del/2023Delhi Bench ‘G’ New Delhi7 Mar 2025The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income …
Read summaryM/s. HSC C&C JV Vs. ACIT
ITA No.2963/Del/2015Delhi Bench7 Mar 2025The assessee, M/s. HSC C&C JV, filed an appeal against the Commissioner of Income Tax (Appeals)-XX, New Delhi’s order dated 24.02.2015 passed in case no.356/2013-14 involving proceedings under section 143(3)/145(3)/147 of the Income-tax Act…
Read summaryKrishan Kumar Gupta Vs. National Faceless Assessment Centre, Delhi
ITA No. 436/DEL/2024Delhi ‘C’ Bench5 Mar 2025This appeal by the Assessee, Krishan Kumar Gupta, is preferred against the order of the Learned National Faceless Assessment Centre (NFAC), Delhi, dated 11.12.2023 pertaining to Assessment Year 2013-14. The appellant contested the order of …
Read summaryVilayil Satyan Pillai vs Assessment Unit, NFAC Delhi
ITA No. 2279/DEL/2025Delhi Bench ‘A’, New Delhi6 Jan 2026The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act…
Read summaryM/s T. C. Agro Food Industries Vs Income Tax Officer
ITA No. 5719/Del/2024 & ITA No. 3341/Del/2025Delhi Bench ‘E’9 Jan 2026The case involves two appeals by M/s T. C. Agro Food Industries against the orders of the CIT(A)/NFAC, Delhi and the PCIT, Rohtak for Assessment Year 2018-19. The assessing authority had framed section 147 r.w.s. 144B assessment treating ce…
Read summarySunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
ITA No.3657/Del/2025Delhi Bench28 Jan 2026The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
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