Section 148 of the Income Tax Act, 1961 — ITAT Judgements

109 tribunal judgements dealing with Section 148 of the Income Tax Act, 1961. Each case includes the facts, the legal issues raised and how the tribunal decided — free to read, no signup.

• Sanjeev Bhardwaj vs ACIT

  ITA No.4586/Del/2025Delhi "A" Bench: New Delhi25 Feb 2026AY 2012-13

  The assessee filed his return of income on 18.05.2019, declaring total income of INR 381,54,310/-. During the assessment proceedings, AO observed that assessee has received funds from M/s Oxygen Projects Pvt. Ltd. of INR 50,00,000/-. After …

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• Satish Batra Vs. ACIT

  ITA No. 3859/ DEL/2025Delhi Bench25 Feb 2026AY 2015-16

  The appeal is filed by the assessee against the order of Ld. Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi dated 15.04.2025 for AY 2015-16. The assessee submitted that the notice u/s 148 of the Income Ta…

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• Quartzelec Limited v. DCIT

  ITA No.1942/Del/2025Delhi Bench24 Feb 2026AY 2018-19

  The appellant, Quartzelec Limited, a UK-based company, did not file a return of income for AY 2018-19 as no income accrued/arose in India which was taxable. The reassessment proceedings were initiated by the Assessing Officer under Section …

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• Anuneet Buildwell Pvt. Ltd. vs Income Tax Officer

  ITA No. 5621/Del/2025Delhi Bench ‘F’, New Delhi23 Feb 2026AY 2015-16

  The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1078404533(1) dated 11.07.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The case was proceeded ex-…

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• Sanjay Gupta vs. Assessment Unit, Income Tax Department, Delhi

  ITA No.1629/Del/2025Delhi Bench ‘G’23 Feb 2026AY 2014-15

  The assessee filed return of income on 28.03.2015 declaring total income of Rs.15,18,530/-. The return was processed on 07.05.2015. The Assessing Officer passed an order u/s 148A(d) of the I T Act dated 29.07.2022 and made an addition of Rs…

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• AMIT GUPTA (HUF) Vs INCOME TAX OFFICER

  ITA No.5585/Del/2025DELHI BENCH ‘F’, NEW DELHI19 Feb 2026AY 2013-14

  The assessee, AMIT GUPTA (HUF), filed an original return of income for the AY 2013-14 declaring total income of Rs.1,05,280/- and had shown income from long term capital gain and other sources in its ITR. The case was reopened and notice u/…

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• WAW Digitrade Private Limited Vs. AO, Faceless Assessment Centre, Delhi

  ITA No.6482/Del/2025Delhi Bench18 Feb 2026AY 2014-15

  The assessee's case was reopened under section 147 of the Income Tax Act, 1961 by issuing a notice under section 148 on 28.06.2021. The notice was deemed to have been issued under section 148A(b) and information was supplied to the assessee…

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• Amita Jain vs ITO WARD-36(1)

  ITA No. 5876/DEL/2025Delhi Bench ‘G’, New Delhi18 Feb 2026AY 2013-14

  The assessee, Amita Jain, has raised several grounds of appeal against the orders passed by the Ld. CIT(A)/NFAC, Delhi under Section 250 of the Income Tax Act, 1961 for A.Y. 2013-14. The assessment was framed by the Assessing Officer under …

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• Ashish Jain vs. ITO

  ITA No.4644/Del/2025Delhi Bench ‘B’18 Feb 2026AY 2016-17

  The appellant filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, in Appeal No. NFAC/2015-16/10296691 dated 24.06.2024 passed u/s 250 of the Income Tax Act, 1961 …

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• Heritage Lamps vs. ITO

  ITA Nos. 393 to 396/Del/2025Delhi Bench18 Feb 2026AY 2014-15, 2016-17, 2017-18, 2019-20

  The assessee, Heritage Lamps, filed returns of income for various assessment years. The case was reopened under section 147 of the Income Tax Act, 1961, and reassessment proceedings were initiated. The assessee filed appeals against the rea…

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• Manvendu Bharadwaj vs. DCIT, International Taxation, Gurgaon

  ITA No.1661/Del/2025Delhi Bench18 Feb 2026AY 2018-19

  The assessee, Manvendu Bharadwaj, did not file his return of income for Financial Year 2017-18, relevant to the Assessment Year 2018-19. Information was uploaded by DDIT (Inv.), Unit-3(2), Delhi on the Portal based on an investigation done …

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• Nishant Narang Vs. Income Tax Office, Ward-36(1)

  आअसं.210/धिल्ली /2026 (धि.ि. 2013-14)Delhi Bench16 Feb 2026AY 2013-14

  The assessee, Nishant Narang, has appealed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, dated 26.11.2025, for AY 2013-14. The assessee has assailed the assessment proceedings …

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• Income Tax Officer, Ward-1(1)(3), Meerut, Uttar Pradesh 250001 Vs. Digambar Textiles P. Ltd., Mohalla Khakroban, Sardhana, Meerut, Uttar Pradesh 250342

  आअसं.186/धिल्ली /2026 (नि.व. 2019-20)Delhi Bench16 Feb 2026AY 2019-20

  The appeal by the assessee is directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi dated 26.11.2025, for Assessment Year 2019-20. The Assessing Officer (AO) made an addition of Rs.25,03,…

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• Mahaveera Rice World (known as Mahavira Rice World LLP) Vs DCIT Circle 46(1)

  ITA No. 6419/DEL/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15

  The assessee firm M/s Mahaveera Rice World filed its return for A.Y 2014-15 on 07.08.2014, declaring total income of Rs. 15,64,030/-. The original assessment was completed u/s 143(3) by ITO Ward 46(2) Delhi vide order dated 21.12.2016 at as…

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• Sandeep Kapur vs. Commissioner Income Tax (A)

  ITA No.2866/Del/2025Delhi Bench13 Feb 2026AY 2015-16

  The assessee filed a return of income claiming Rs.64,56,546/- as exempt income from LTCG from transactions on which STT was paid. The Department identified some BSE listed penny stocks as bogus, leading to the re-opening of the case and iss…

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• Kanti Prasad Finvest Private Limited vs ITO

  ITAs No.2927 & 2928/Del/2025Delhi Bench13 Feb 2026AY 2013-14 & 2015-16

  The facts leading to the case is that the first notice under Section 148 of the Act was issued on 28.06.2021 and as per TOLA the extended limitation period was dated 30.06.2021. Therefore, the surviving period was three days from 28.06.2021…

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• M/s Stance Consumer Electronics Pvt. Ltd. vs. DCIT

  ITA Nos.2791 & 2792/Del/2025Delhi Bench ‘B’AY 2016-17 & 2017-18

  The assessee, M/s Stance Consumer Electronics Pvt. Ltd., filed returns declaring losses and income for AY 2016-17 and 2017-18 respectively. The case was reopened and reassessed based on alleged accommodation entries and unexplained credits.…

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• Habicon Estate Pvt. Ltd. vs. ITO

  ITA No.2327/Del/2025Delhi Bench 'A', New Delhi13 Feb 2026AY 2014-15

  The assessee filed return of income on 30.11.2014 declaring income of Rs. 10,98,826/- for Assessment Year (‘AY’) 2014-15. The case was reopened by issuing a notice u/s 148 dated 30.06.2021 under the old regime. The assessee filed a return o…

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• Sree Narayana Guru Cooperative And Credit Society Limited Vs. ITO Ward 43(6)

  ITA Nos.5164 & 5165/Del/2025Delhi Bench12 Feb 2026AY 2012-13 & 2017-18

  The assessee, a thrift and credit society, had its case reopened under Section 147 of the Income Tax Act, 1961, due to unexplained cash deposits of Rs. 1,51,25,143/- and term deposit liabilities of Rs. 3,16,38,935/-. The assessee claimed th…

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• Rohit Manchanda Vs. ITO

  ITA No. 5124/Del/2025Delhi Bench 'E', New Delhi12 Feb 2026AY 2012-13

  The Assessing Officer issued notice u/s 148 of the Income Tax Act, 1961 based on information that the assessee had sold an immovable property for Rs.1.83 crores during the financial year 2011-12 related to assessment year 2012-13. The asses…

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