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.
Seema Puri Vs. ITO
ITA No.7591/Del/2025Delhi Bench30 Jan 2026The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily…
Read summaryReshma Harbakhsh Singh through Legal Heir Vikaramaditya Singh VS DCIT
6289/DEL/2025Delhi Bench ‘A’, New Delhi13 Jan 2026The assessee, Ms. Reshma Harbakhsh Singh, did not file her return for the Assessment Year 2018-19. Based on information regarding the sale of immovable property, a notice under Section 148 was issued to her on 04.04.2022 after obtaining pri…
Read summaryRama Pashu Aahar Pvt. Ltd. Vs Deputy Commissioner of Income Tax
ITA No.5805 & 5806/Del/2025Delhi Bench13 Jan 2026These two appeals have been preferred by the assessee, Rama Pashu Aahar Pvt. Ltd., against the orders dated 13.08.2025 and 17.06.2025 of the Commissioner of Income Tax (Appeals), Delhi-26, under section 143(3) read with section 147 and unde…
Read summaryRakesh Divedi vs. Income Tax Officer
ITA No.3290/Del/2025Delhi Bench ‘E’9 Jan 2026The assessee, Rakesh Divedi, is an individual and proprietor of M/s Triambkay Gauri Impex. The Income Tax Officer received information from the Investigation Wing about cash deposits in the assessee's ICICI Bank account that did not commens…
Read summaryRajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
ITA No.- 3958/Del/2025Delhi Bench28 Jan 2026The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
Read summaryPrestigious Enterprises Private Limited Vs Asst. Commissioner of Income Tax
ITA Nos.1046 & 1050/DEL/2025Delhi Bench6 Jan 2026These two appeals were filed by the assessee against orders dated 22.06.2023 and 04.07.2023 of the learned Commissioner of Income Tax (Appeals)-27, New Delhi, arising out of assessment orders dated 18.03.2016 and 16.09.2016 under sections 1…
Read summaryNupur Mathur Vs. Income Tax Officer
ITA No.8823/Del/2025Delhi Bench27 Jan 2026This appeal arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No: ITBA/NFAC/S/250/2025-26/1081652502(1), dated 10.10.2025 involving proceedings under s…
Read summaryNAVEEN SONI Vs. INCOME TAX OFFICER
ITA No.8942/Del/2025Delhi Bench28 Jan 2026The 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 & Order No: ITBA/NFAC/S/250/2025-26/1080920346(1), dated 19…
Read summaryM/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT
ITA No. 3454/Del/2025DELHI BENCH ‘E’ NEW DELHI7 Jan 2026The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20…
Read summaryITA No.2758/Del/2025 M/s Agrico Organics Ltd. (AY: 2011-12)
ITA No.2758/Del/2025B Bench, Delhi9 Jan 2026This appeal is preferred by M/s Agrico Organics Ltd. against the order dated 19.03.2025 of the Ld. CIT(A)-29, New Delhi, in Appeal No. CIT(A), Delhi-1, 10231/2018-19 arising out of the assessment order dated 21.12.2018 u/s 147 of the Income…
Read summaryMukesh Kumar Vs National Faceless Appeal Centre
ITA No.5441/DEL/2024Delhi Bench19 Jan 2026The appellant assessee, Mukesh Kumar, is an individual who was in the business of running cabs. He filed his Return of Income for the Assessment Year 2012-13 on 18.04.2013, declaring an income of Rs.9,20,934/-. The learned Assessing Officer…
Read summarySh. Manish Khandelwal Vs. Income Tax Officer
ITA No.2995/Del/2024Delhi Bench22 Jan 2026The case involves an appeal by Sh. Manish Khandelwal against the order of the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (CIT(A)/NFAC), Delhi, which disallowed certain expenditures as bogus under section 69C of the…
Read summaryMachining & Forging Vs Income Tax Officer
ITA No. 5753/Del/2025Delhi Bench28 Jan 2026The instant appeal is preferred by the assessee, Machining & Forging, against the order dated 23.07.2025 passed by the National Faceless Appeal Centre (NFAC), Delhi. This order arose out of the order dated 16.03.2022 passed by the Assessing…
Read summaryLate Shri Duleechanda Vs. The I.T.O
ITA No. 1353/DEL/2025Delhi ‘C’ Bench16 Jan 2026The case pertains to an appeal by the assessee, Late Shri Duleechanda, against the order of the NFAC, Delhi dated 04.12.2024 for A.Y 2010-11. The assessee filed an application for condonation of delay due to ill health, which was accepted b…
Read summaryLalit Kumar vs ITO Gurugram
ITA No. 6304/DEL/2025Delhi Bench ‘A’, New Delhi14 Jan 2026The assessee, Shri Lalit Kumar, an agriculturist, did not file his return for Assessment Year 2015-16. Based on information from the department's insight portal regarding cash deposits in his bank account, a notice under section 148 was iss…
Read summaryKanchan Rawal Vs. Income Tax Officer/ National Faceless Assessment Order Centre, JAO:ITO, Ward-36(1) New Delhi
ITA No.9010/Del/2025Delhi Bench22 Jan 2026The case pertains to the assessment year 2019-20. The appellant, Kanchan Rawal, filed an appeal against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [CIT(A)/NFAC], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1…
Read summaryOcean International Vs. ITO
ITA No.8647 to 8651/Del/2025Delhi Bench28 Jan 2026These appeals are filed by the assessee, Ocean International, against different orders of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, for the assessment years 2013-14 to 2017-18. The assessee raised several grounds including i…
Read summaryJaipal Vs. ITO
ITA No. 3279/Del/2018Delhi Bench ‘F’ New Delhi14 Jan 2026The case involves an assessment order passed under section 147 of the Income Tax Act, 1961, on 22/03/2016, where the Assessing Officer made certain additions and computed the income of the assessee at Rs. 80,56,680/-. The assessee had filed…
Read summaryJagmohan Singh Bedi Vs. ITO, Ward- 70(1)
ITA No.5067 to 5069/Del/2024Delhi Bench28 Jan 2026The appellant, Jagmohan Singh Bedi, is an individual who did not file his return of income for the relevant years as his total income was below the maximum amount not chargeable to tax. He was an employee of M/s Earth Infrastructure Limited…
Read summaryInnus Infrastructure Pvt. Ltd. Vs. DCIT
ITA No.4617/Del/2025Delhi Bench ‘B’, New Delhi23 Jan 2026The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or…
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