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.
ITA No.8814/Del/2025
8814/Del/2025Delhi Bench27 Jan 2026This 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 & Order No: ITBA/NFAC/S/250/2025-26/1083347971(1), dated 0…
Read summaryHansraj Vs Income Tax Officer
ITA No:- 4978/Del/2025Delhi Bench30 Jan 2026In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
Read summaryGlobal Emerging Markets India Limited Vs. Assessment Unit, Income Tax Department, NFAC
ITA No.4050/Del/2024Delhi Bench ‘B’7 Jan 2026The assessee, Global Emerging Markets India Limited, filed its return of income for AY 2013-14 declaring losses. A notice under Section 148 of the Income Tax Act was issued to the assessee on 30.06.2021. The assessee challenged the validity…
Read summaryGaurav Dhir Vs. Income Tax Officer
ITA No.8812/Del/2025Delhi Bench27 Jan 2026This appeal pertains to the assessment year 2012-13. The assessee, Gaurav Dhir, has appealed against the order of the Additional/Joint Commissioner of Income Tax (Appeals) [CIT(A)], Nashik, dated 31.10.2025. The case involves proceedings un…
Read summaryDivya Panwar vs DCIT
ITA No.4287/Del/2025Delhi "B" Bench: New Delhi16 Jan 2026The case involves a search and seizure action under Section 132 of the Income Tax Act, 1961, conducted on 14.03.2022 in the Omaxe Group of cases. During the search, digital data was seized, including excel sheets with coded amounts. The Ass…
Read summaryITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)
ITA No. 234/Del/2025 CO 228/Del/2025A BENCH, DELHI14 Jan 2026The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was is…
Read summaryITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13
ITA Nos. 1882 & 1883/Del/2021Delhi Bench29 Jan 2026The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76…
Read summaryDashmesh Educational Charitable Trust (AY: 2015-16)
ITA No.4497/Del/2025B Bench, Delhi23 Jan 2026This appeal is preferred by the assessee, Dashmesh Educational Charitable Trust, against the order dated 13.06.2025 of the National Faceless Appeal Centre, Delhi (NFAC), which dismissed the appeal primarily due to the non-appearance of the …
Read summaryBholenath Foods Limited Vs. Income Tax Officer
ITA No.5777/Del/2024Delhi Bench7 Jan 2026The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
Read summaryITA No. 6232/DEL/2025
ITA No. 6232/DEL/2025Delhi Bench ‘A’, New Delhi7 Jan 2026The assessee, Shri Ashish Tyagi, did not file his return of income for A.Y. 2020-21. Based on information available on the Insight Portal of the department, the Assessing Officer (AO) noted that the assessee had made transactions amounting …
Read summaryAnkur Ramesh Vahi vs. ITO
ITA No.7535/DEL/2025Delhi Bench 'E'23 Jan 2026This appeal is filed by the Assessee, Ankur Ramesh Vahi, against the order of the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC) Delhi, dated 3.10.2025, in appeal No. NFAC/2016-17/10514292 for Assessmen…
Read summaryAnil Kr. Jain vs. DCIT
ITA No.475/Del/2025Delhi Bench 'B', New Delhi16 Jan 2026The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Read summaryM/s AITA Polymers (P) Ltd. Vs. Income Tax Officer, Ward-2(1), New Delhi
ITA No.9138/Del/2025Delhi Bench22 Jan 2026The case involves an appeal by M/s AITA Polymers (P) Ltd. 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/250/2025-26/1082343702(1), dated 06…
Read summarySamudra Commotrade (P) Ltd. Vs. A.O., NFAC, New Delhi
ITA No.: 1057/KOL/2023Kolkata 'C' Bench15 Jan 2026The assessee, Samudra Commotrade (P) Ltd., had its assessment completed under sections 147/143(3)/144/263 of the Income Tax Act, 1961, on 31.03.2016. An addition of ₹9,97,50,000/- was made on account of unexplained cash credit, assessing th…
Read summarySuresh Kumar Banthia vs DCIT, CC 4(3), Kolkata
ITA No.1894/KOL/2025Kolkata13 Jan 2026The case involves an appeal by the Revenue and a cross-objection by the assessee against the order of the Commissioner of Income-tax (Appeals), Kolkata, dated 31.03.2025 for the Assessment Year 2016-17. The original assessment was completed…
Read summaryBengal Distribution House vs. ITO, Ward-3(1), Malda
ITA No.2103/Kol/2025Kolkata Bench21 Jan 2026The present appeal has been preferred by the assessee, Bengal Distribution House, for the assessment year 2017-18 against the order dated 31.07.2025 of the National Faceless Appeal Centre [hereinafter referred to as ‘CIT(A)’] passed under s…
Read summaryAsha Devi Mohta Vs ACIT/DCIT, Circle-34, Kolkata
ITA No.2553/KOL/2025Kolkata12 Jan 2026This is an appeal filed by the assessee, Asha Devi Mohta, against the order dated 08.07.2025 passed by the ld.Addl/JCIT(A)-7, Delhi for the assessment year 2015-2016. The assessee's return of income was accepted, and no interest under secti…
Read summaryWandel Global Services Pvt. Ltd. (Struck off) vs. ITO, Ward-15(3)(1)
I.T.A. No.5874/Mum/2025SMC BENCH, MUMBAI27 Jan 2026The assessee-company, Wandel Global Services Pvt. Ltd., did not file its return for the Assessment Year 2013-14. However, it was revealed that the company had deposited Rs. 3,50,000 in cash in Karnataka Bank. The case was reopened under sec…
Read summarySudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
ITA No. 5485/MUM/2025Mumbai28 Jan 2026The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Read summarySmt. Urmila Dhelia v/s Income Tax Officer
ITA No.4259/MUM/2025Mumbai6 Jan 2026The assessee, Smt. Urmila Dhelia, a member of the MIG Co-operative Housing Society (Bandra East), Group IV Ltd, entered into a tripartite development agreement dated 17.09.2010 with M/s. Keystone Realtors Pvt. Ltd. and Rustomjee Constructio…
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