Section 148 — ITAT Judgements
171 tribunal judgements dealing with Section 148. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.
M/s.Ashiana Manufacturing India Ltd vs. DCIT
ITA No. 2998/Del/2024Delhi Bench25 Feb 2026AY 2014-15The appeal arises out of the order of the ld National Faceless Appeal Centre (NFAC), Delhi dated 07.05.2024 against the order of assessment passed u/s 147 r.w.s. 144 of the Income-tax Act, 1961 dated 26.05.2023 by the Assessing Officer, NeF…
Read summaryPuran Store vs Assistant Commissioner of Income Tax, Circle-43(1)
ITA No.5590/Del/2025Delhi Bench ‘F’23 Feb 2026AY 2017-18The assessee, Puran Store, was issued a notice under section 148A(b) seeking explanation for cash deposits of Rs 1,58,80,000/-. The assessee furnished an explanation stating the deposits were from cash sales and matched VAT returns. The Ass…
Read summaryIncome Tax Officer, Ward-30(5), Delhi vs. Sanjeev Aggarwal
ITA No. 5555/Del/2025Delhi Bench5 Feb 2026AY 2015-16The assessee filed his return of income for A.Y. 2015-16 declaring total income at Rs. 1,73,16,460/-. The AO reopened the assessment based on information that the assessee had sold his immovable property. The assessee filed a revised return…
Read summaryLuv Bhardwaj vs. DCIT
ITA No.2979/Del/2025Delhi Bench20 Feb 2026AY 2012-13The case was reopened under Section 147 of the Income Tax Act, 1961 against the assessee firm who filed his return of income for AY 2012-13 declaring the total income at Rs.42,50,930/-. The return was processed under Section 143(1) on 26.02…
Read summaryBHARAT GUPTA vs. ITO, WARD-72(4)
ITA No. 1764/Del/2023DELHI BENCH ‘A’ : NEW DELHI20 Feb 2026AY 2011-12The assessee filed his return of income on 29.3.2012 declaring an income of Rs. 2,17,100/-. AO noted that the information was received from ADIT(Inv), Unit-1(3), Mumbai vide office letter No. ADIT(Inv.)/Unit-1(3)/Diss./DMC EDU/2017-18/5 dat…
Read summaryNitin Garg Vs Income Tax Officer
ITA No.7375/Del/2025Delhi Bench18 Feb 2026AY 2016-17The appeal by the assessee is directed against the order of National Faceless Appeal Centre/Ld. Commissioner of Income Tax(Appeals), New Delhi, dated 21.10.2025 arising out of assessment order dated 08.01.2024 passed under section 147 r.w.s…
Read summaryYudhishthir vs. Income Tax Officer
ITA No.6287/Del/2025Delhi Bench 'A', New DelhiAY 2015-16The assessee, Yudhishthir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the re-assessment order passed by the Assessing …
Read summarySai Expo Fab Pvt. Ltd. vs DCIT Circle-22(2)
ITA No. 5998/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2014-15The assessee company filed its return for A.Y. 2014-15 on 26.11.2014 declaring total income of Rs. 26,11,290/-. Subsequently, on the basis of information available on the Insight portal regarding bogus transactions made by the assessee, the…
Read summaryJaideep Chopra Vs ITO Ward-44(6)
ITA No. 6018/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2013-14The appeal is preferred by the assessee against the order dated 13.12.2024, passed by Ld. CIT(A), National Faceless Appeal Centre (NFAC), Delhi u/s 250 of the Income Tax Act, 1961, in Appeal No. NFAC/2012-13/10302267 for A.Y. 2013-14. The a…
Read summaryNikhil Rajpal vs ITO
ITA No.5595/Del/2025Delhi Bench ‘F’, New Delhi18 Feb 2026AY 2019-20The assessee, Nikhil Rajpal, filed an appeal against the order dated 16.07.2025, passed by the National Faceless Appeal Centre/Learned Commissioner of Income Tax (Appeals), New Delhi, under section 250 of the Income Tax Act, 1961 for Assess…
Read summaryK M V Industries vs. Income Tax Officer, Ward-58(1), Delhi
ITA No.4594/Del/2025Delhi Bench ‘B’18 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 31.03.2013. The assessment order was completed u/s 143(3) vide order dated 30.03.2015 at a total income of Rs. 10,07,610/-. Thereafter, reassessment proceedings u/s 147 were …
Read summaryDeputy Commissioner of Income Tax Central Circle vs. Sterling Agro Industries Limited
ITA No.4726/Del/2025Delhi Bench18 Feb 2026AY 2015-16The assessee filed its return of income for A.Y. 2015-16 declaring total income of Rs.22,91,10,290/-. The Revenue initiated proceedings u/s 147 of the Act and issued a notice u/s 148 of the Act dated 27-07-2022. The Assessing Officer comple…
Read summaryQuetzal Buildtech Private Limited vs. ITO
ITA No.6409/Del/2025Delhi Bench17 Feb 2026AY 2016-17The assessee, Quetzal Buildtech Private Limited, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 26.08.2025 for A.Y. 2016-17. The assessee raised several grounds challenging the re-assessm…
Read summaryDharambir v. National Faceless Assessment Centre, Delhi
ITA No.4860/Del/2025Delhi Bench17 Feb 2026AY 2014-15The assessee, Dharambir, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC dated 25.02.2025 for A.Y. 2014-15. The assessee raised several grounds of appeal, including procedural irregularities, invalid n…
Read summaryDCIT, Central Circle, Delhi vs. Pooja Mittal
ITA No.1336/Del/2025Delhi Bench17 Feb 2026AY 2014-15A search and seizure operation was carried out at the premises of Sh. Navneet Dawar, Sh. Anil Narang (Proprietor of M/s. Unique Associates) and Sh. Gurvinder Duggal. During the course of survey proceedings, a photocopy of an agreement to se…
Read summaryAsok Kumar S/o sher Singh vs. ITO
ITA No.5090/Del/2025Delhi Bench17 Feb 2026AY 2011-12The assessee, Asok Kumar S/o sher Singh, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi dated 02.06.2025 for A.Y. 2011-12, challenging the addition of Rs.4,80,8000/- towards unexplained income …
Read summaryRajiv Garg vs. Commissioner of Income Tax (Appeals)
ITA No.7804/DEL/2025 (A.Y.2014-15)Delhi Bench16 Feb 2026AY 2014-15The assessee filed an appeal against the order of Commissioner of Income Tax (Appeals) dated 18.09.2025 for Assessment Year 2014-15. The assessee declared income of Rs.9,76,450/- for A.Y. 2014-15. Reassessment proceedings were initiated, an…
Read summaryM/s Fairdeal Information Technology Private Limited vs. Income Tax Officer, Ward-9(1), New Delhi
ITA No.2793/Del/2025Delhi Bench ‘B’13 Feb 2026AY 2013-14The assessee, M/s Fairdeal Information Technology Private Limited, filed its return of income declaring total income of Rs.5,81,730/-. The case was re-opened u/s 147 by way of issue of notice u/s 148 of the Income Tax Act, 1961. The Assessi…
Read summaryShri Abhimanyu Nath Vs. The I.T.O
ITA No. 4930/DEL/2025Delhi 'C' Bench11 Feb 2026AY 2012-13The assessee, Shri Abhimanyu Nath, is engaged in the business of manufacture and export of garments through his proprietorship firm M/s. AZURE. The assessee filed his return of income for the year under consideration on 15.09.2012 declaring…
Read summaryDCIT, 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 …
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