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.
K&S Fincon Pvt. Ltd. Vs. Income Tax Officer, Ward-14(1), Delhi
ITA No.6556/Del/2025Delhi Bench11 Feb 2026AY 2013-14The assessee filed the return of income declaring income of Rs.29,820/- on 26-10-2013 for A.Y.2013-14. The return was processed u/s 143(1) of the Act on 13-03-2014. The case was selected for scrutiny u/s 143(3) of the Act and Assessment ord…
Read summaryMrs. Krishna Vs Income Tax Officer, Ward-36(1), New Delhi-110001
ITA No. 166/Del/2026Delhi Bench ‘SMC’, New Delhi10 Feb 2026AY 2017-18The assessee’s appeal for Assessment Year 2017-18 arises against the C IT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/1082534866(1) dated 12.11.2025, in proceedings u/s 147 of the Income Tax Act, 1961. The first and foremost is…
Read summaryKrishan Pal vs Income Tax Officer, Ward-2(2), Gurgaon, Haryana
ITA No. 139/Del/2026Delhi Bench 'SMC', New Delhi10 Feb 2026AY 2014-15The assessee's appeal for Assessment Year 2014-15 arises against the CIT(A)/NFAC, Delhi's order dated 27.08.2024, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The assessee raised additional grounds challenging the jurisdic…
Read summaryManoj Saboo vs ITO
ITA No.- 4816/Del/2025Delhi Bench10 Feb 2026AY 2011-12The AO had received information from the DDIT (Inv) Unit-4, Investigation Wing that certain credits were made in the Bank account of Shri Amit Gupta. On the basis of this information, the assessment was re-opened. The AO issued notices whic…
Read summaryDilbagh Singh Dagar vs CIT(A)/NFAC, Delhi
ITA No. 20/Del/2026Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/2025-26/102257039(1) dated 03.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The first and fo…
Read summaryYoginder Kumar vs. Income Tax Officer
ITA No. 8766/Del/2025Delhi Bench ‘SMC’, New Delhi9 Feb 2026AY 2015-16The assessee’s appeal for Assessment Year 2015-16 arises against the CIT(A)/NFAC, Delhi’s order dated 27.11.2025, in proceedings u/s 147 r.w.s. 144 of the Income Tax Act, 1961. The case was called twice, and none appeared on behalf of the a…
Read summaryBooking.com B.V. vs. ACIT, Circle -1(1)(2) International Taxation
ITA No.2033/Del/2025D Bench, Delhi6 Feb 2026AY 2018-19The assessee, Booking.com B.V., a Netherlands-based company, operates a digital platform for online accommodation reservations hosted on servers outside India. It acts as an intermediary between bookers and accommodations, earning commissio…
Read summaryDCIT, Central Circle-20 vs. KRSKA Capital Pvt. Ltd.
ITA No. 4698/Del/2025 CO 286/Del/25B Bench, Delhi4 Feb 2026AY 2017-18The appeal and cross objection were preferred by the assessee and the revenue against the order dated 22.04.2025 of the Ld. CIT(A)-27, New Delhi. The assessee raised a cross objection that the reassessment was liable to be quashed as the no…
Read summaryDCIT, Central Circle-19, New Delhi vs. Chawla Gems Pvt. Ltd.
ITA No.953/Del/2023"B" Bench, Delhi4 Feb 2026AY 2017-18The assessee, Chawla Gems Pvt. Ltd., is a private limited company engaged in the business of sale and purchase of jewelry. The case pertains to the assessment year 2017-18. The assessee filed its return of income on 31-10-2017 declaring an …
Read summarySh. Girdhari through legal heirs Sh. Prem Chand & Others vs Income Tax Officer, Ward-1(2), Ghaziabad-201001
ITA No. 505/Del/2019Delhi Bench ‘F’, New Delhi4 Feb 2026AY 2010-11This assessee’s appeal for Assessment Year 2010-11 arises against the CIT(A), Ghaziabad’s order dated 31.10.2018 in case No. 87/2017-18/Gzb, in proceedings u/s 144/147 of the Income Tax Act, 1961. Case called twice. None appears at the asse…
Read summaryShyam Gopal vs. DCIT, Circlel-52(1)
ITA No. 4771/Del/2025C BENCH, DELHI3 Feb 2026AY 2013-14The assessee, Shyam Gopal, filed an appeal against the order of the Ld. Commissioner of Income Tax (Appeals)/NFAC, Delhi, which confirmed the reassessment order of the Ld. AO for AY 2013-14. The AO had made an addition of Rs. 5,48,10,952/- …
Read summaryEllenbarie Steels And Allied Industries Ltd. (merged with Kamrup Enterprises Ltd.) vs. Income Tax Officer, Ward 8(1), Kolkata
ITA No. 2135/Kol/2024Kolkata Bench19 Mar 2025The case involves an appeal filed by Ellenbarie Steels And Allied Industries Ltd., which merged with Kamrup Enterprises Ltd. effective from 01.04.2016 as per the order of the Hon’ble High Court of Calcutta. The Income Tax Officer issued a n…
Read summaryTCG Lifesciences Pvt. Ltd. Vs. DCIT, Circle-11(1), Kolkata
I.T.A. No. 706/Kol/2024Kolkata Bench17 Mar 2025The assessee, TCG Lifesciences Pvt. Ltd., is a company engaged in the business of analysis and synthesis of chemical compounds and data processing. The company filed its return of income for Assessment Year (AY) 2017-18 declaring a total in…
Read summaryShatakshi Mudra Investment Pvt. Ltd. vs ITO, Ward-5(1), Kolkata
ITA No. 26/KOL/2025Kolkata Bench10 Mar 2025This is an appeal filed by Shatakshi Mudra Investment Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed on 06.11.2024 under section 250 of the Income Tax Act, …
Read summaryAdhyam Buildwell Pvt. Ltd. Vs ITO, Ward-9(1), NFAC
ITA No. 2183/KOL/2024Kolkata Bench10 Mar 2025This is an appeal filed by Adhyam Buildwell Pvt. Ltd. against the order of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, passed under section 250 of the Income Tax Act, 1961 for Assessment Year…
Read summaryAnand Prakash Gupta Vs ACIT, Circle-46(1), New Delhi
ITA No.8354/Del/2019Delhi Bench26 Mar 2025The assessee, Anand Prakash Gupta, filed his return of income for the assessment year 2010-11 on 30.09.2010 showing an income of Rs.6,12,750/-. The return was processed under section 143(1) of the Income Tax Act, 1961 at Rs.36,36,170/-. Sub…
Read summaryDafeydar vs Commissioner of Income Tax (Appeals)
ITA No.4667/Del/2024Delhi Bench 'B', New Delhi20 Mar 2025The assessee, an illiterate agriculturist, filed an appeal against the order of the ld. CIT(A) for Assessment Year 2013-14. The assessee was unaware of the income tax proceedings until amounts were collected from his bank account by the Ass…
Read summaryITA Nos.3997 & 4350/Del/2024 (AY 2018-19)
ITA Nos.3997 & 4350/Del/2024 (AY 2018-19)Delhi Bench 'G', Delhi20 Mar 2025The cross appeals by the Revenue and assessee are directed against the order of Commissioner of Income Tax (Appeals), National Faceless Appeal Centre, Delhi (hereinafter referred to as 'the CIT(A)') dated 12.07.2024, for assessment year 201…
Read summarySSG Infratech Private Limited vs. PCIT
ITA No.2278/Del/2024Delhi Bench12 Mar 2025The assessee, SSG Infratech Private Limited, filed its return of income for the assessment year 2013-14 declaring income at Rs.6,67,65,750/-. The case was initially assessed at returned income. Following a search and seizure operation, the …
Read summaryITA No.1393/Del/2018
ITA No.1393/Del/2018Delhi Bench12 Mar 2025This appeal is preferred by the assessee, Gold Cause Constructions Pvt. Ltd., against the order dated 14.12.2017 of the Commissioner of Income-tax (Appeals)-4, New Delhi. The appeal arises out of the order dated 27.12.2016 passed under sect…
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