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.
Nagpal vs Income Tax Officer
ITA No. 179/Del/2026Delhi Bench 'SMC', New Delhi10 Feb 2026AY 2018-19The assessee's appeal for Assessment Year 2018-19 arises against the CIT(A)/NFAC, Delhi's order dated 16.02.2024. The delay of 617 days in filing the appeal is condoned. The main issue is the validity of section 148 proceedings where the As…
Read summarySanjay Kumar Vs. Deputy Commissioner of Income Tax
आअसं.7038/धिल्ली /2025(नि.व. 2018-19)Delhi Bench 'C'10 Feb 2026AY 2018-19The assessee, Sanjay Kumar, started a small business of sale of confectionery items. He filed his return of income for AY 2016-17 u/s.44AD of the Income Tax Act, 1961 declaring total income of Rs.2,77,560/-. For the next two assessment year…
Read summarySh. Sahil Garg v. Income Tax Officer, Ward-43(3), Delhi
ITA No.76/Del/2026Delhi Bench9 Feb 2026AY 2017-18This assessee’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 and order no. ITBA/NFAC/S/250/2025-26/1083737185(1), date…
Read summaryM/s. Srigarv Buildcon Pvt. Ltd. vs. ACIT
ITA No.190/Del/2026Delhi Bench9 Feb 2026AY 2020-21The assessee’s appeal for assessment year 2020-21 arises against the Commissioner of Income Tax (Appeals)-30 [in short, the “CIT(A)”], Delhi’s DIN and order no. ITBA/APL/M/250/2025-26/1083280318(1), dated 03.12.2025 involving proceedings un…
Read summarySh. Ankit Agarwal vs. Income Tax Officer, Noida
ITA No.2/Del/2026Delhi Bench9 Feb 2026AY 2015-16The assessee’s appeal for assessment year 2015-16 arises against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the “CIT(A)/NFAC”], Delhi’s DIN and order no. ITBA/NFAC/S/250/2025-26/1082184649(1), dated …
Read summaryKuldip Kumar Goel vs. ACIT (1)(1)
ITA No.3285/Del/2025Delhi Bench ‘E’6 Feb 2026AY 2012-13The appellant, Kuldip Kumar Goel, an individual, filed an original Income Tax Return for A.Y. 2012-13 declaring income of Rs. 30,85,160/-. The assessment under section 143(3) of the Act was completed on 17.03.2015 by accepting the return in…
Read summaryKrishan Kumar Bhatnagar v. Income Tax Officer, Ward 2(1)(3), Ghaziabad
ITA No.2585/DEL/2025Delhi Bench 'B', Delhi6 Feb 2026AY 2016-17The assessee is an individual fetching income from house property, profession, and other sources. The proceeding for assessment year 2016-17 was initiated under section 148 due to cash payment for the purchase of immovable property. The Ass…
Read summaryM/s Khemka Stuart Leisure Ltd. vs ACIT
ITA No. 2360/Del/2015Delhi Bench ‘F’, New Delhi5 Feb 2026AY 2005-06The assessee’s appeal for Assessment Year 2005-06 arises against the CIT(A)-XXVII, New Delhi’s dated 27.11.2014, in case No. 407/13-14/CIT(A)-XXVII/2014-15, in proceedings u/s 143(3)/147 of the Income Tax Act, 1961. The assessee seeks to re…
Read summaryVardhman International v. Commissioner of Income Tax (Appeals)
ITA No. 5771 & 5772/Del/2025Delhi Bench ‘G’4 Feb 2026AY 2015-16, 2016-17The appeals are filed by the assessee against the orders of the Ld. Commissioner of Income Tax (Appeals/ National Faceless Appeal Centre), New Delhi dated 21/01/2025 for the Assessment Year 2015-16 & 2016-17. There is a delay of 171 days in…
Read summaryRMP Holdings Private Limited vs. Income Tax Officer
ITA No.4592/Del/2025Delhi Bench 'B'4 Feb 2026AY 2012-13The assessee filed its return of income declaring total income on 13.09.2012 and the assessment order was completed u/s 143(3) vide order dated 03.03.2015 at a total income of Rs 2,02,040/-. Thereafter, reassessment proceedings u/s 147 were…
Read summaryShamim Ahmad Vs The I.T.O
ITA No. 4241/DEL/2024Delhi ‘G’ Bench4 Feb 2026AY 2012-13The assessee, Shamim Ahmad, is engaged in the trading of livestock. He filed his return of income on 25.07.2012 declaring an income of Rs. 4,99,507/-. The case was reopened vide notice u/s 148 dated 28.03.2019 and completed u/s 143(3) r.w.s…
Read summaryIncome Tax Officer, Panipat vs. Smt. Rajni Chopra
ITA No.8572/Del/2025Delhi Bench2 Feb 2026AY 2017-18The 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 and order no. ITBA/NFAC/S/250/2025-26/1082622847(1), dated 1…
Read summaryRanjeet Singh Vs. ITO, Ward-5(5), Patna
I.T.A. No.: 304/PAT/2024Patna Bench at Kolkata17 Mar 2025The assessee, Ranjeet Singh, deposited Rs. 30,50,000 in his IDBI Bank account during the relevant year, with Rs. 14,50,000 deposited during demonetization and Rs. 16,00,000 deposited in the rest of the year. The source of the deposits was c…
Read summaryM/s Keynesian Financial Services Ltd. vs. DCIT, Circle-7(1)
ITA No.2264/KOL/2024Kolkata28 Mar 2025The assessee, M/s Keynesian Financial Services Ltd., filed its return of income on 21.09.2013, declaring a total income of ₹ 84,930/-. The assessee was engaged in financing and dealing in shares and securities. The case was reopened under s…
Read summaryVishnu Purohit Vs. ITO, Ward-61(1), Kolkata
I.T.A. No. 630/Kol/2024Kolkata Bench26 Mar 2025The assessee, Vishnu Purohit, an individual, did not file his return of income for the assessment year 2016-17 as his income was below the taxable limit. However, the Assessing Officer (AO) reopened the case based on information from the In…
Read summaryNavrartan Vanijya Pvt. Ltd. vs. ITO, Ward-6(3), Kolkata
ITA Nos. 781 to 784/KOL/2024Kolkata Bench25 Mar 2025The appeals were filed by Navrartan Vanijya Pvt. Ltd. against the orders of the Ld. Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee company was incorporated on 16.07.2009 and was struck off …
Read summaryAjay Kumar Chiripal Vs ITO, Ward-43(1), Kolkata
ITA No. 1406/KOL/2024Kolkata Bench24 Mar 2025The assessee, Ajay Kumar Chiripal, a stock broker registered with the Calcutta Stock Exchange, filed his original return under section 139(1) of the Income Tax Act, 1961 on 19.09.2017. Subsequently, a notice under section 148 of the Act was…
Read summaryBirendra Nath Saha Vs. ITO, Ward-3(1), Malda
I.T.A. Nos. 1771 & 1772/Kol/2024Kolkata Bench17 Mar 2025The assessee, Birendra Nath Saha, filed his return of income declaring a total income of Rs. 16,68,790/-. The case was reopened as information indicated that the assessee had a turnover of Rs. 36,48,32,670/- for FY 2013-14, but the accounts…
Read summaryIncome Tax Officer, Ward -12(1) Vs. Vasa Commercial Pvt. ltd.
ITA No.1675/KOL/2024Kolkata17 Mar 2025The assessee, Vasa Commercial Pvt. ltd., filed the return of income on 24.09.2015, declaring a total income of ₹78,09,700/-. The case was reopened u/s 147 of the Act by issuing a notice u/s 148 of the Act on 31.03.2021. The Assessing Office…
Read summaryITA No.1615/KOL/2024
1615/KOL/2024Kolkata17 Mar 2025The assessee, Sawansukha Jewellers Private Limited, filed its return of income on 30.10.2018 declaring a total income of ₹29,74,75,300/-. The case was selected for scrutiny and the assessment was framed under section 143(3) of the Act, asse…
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