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.
Satbir Mahato Vs. ITO, Ward 24(3)
ITA No.1155/KOL/2023Kolkata Bench17 Mar 2025The assessee, Satbir Mahato, filed a return of income declaring a total income of ₹18,600/-. His case was reopened under section 147 of the Act due to large cash deposits into his bank account. The Assessing Officer (AO) issued notices and …
Read summarySandip Kumar Keshari Vs. ITO, Ward 3(1)
ITA No. 349/KOL/2024Kolkata11 Mar 2025The assessee, Sandip Kumar Keshari, did not file any return of income for the assessment year 2017-18. The proceedings under section 147 of the Income Tax Act were initiated by issuing a notice under section 148 on 24.03.2021. The case was …
Read summaryTrimline Agencies Pvt. Ltd. Vs. ITO, Ward-10(2), Kolkata
I.T.A. No. 908/Kol/2024Kolkata Bench10 Mar 2025The assessee, Trimline Agencies Pvt. Ltd., filed its return of income for AY 2012-13 declaring total income at Rs. 11,560/- and deemed total income u/s 115JB at Rs. 7,989/-. The return was processed, and the case was reopened with a notice …
Read summaryJermel's Accademy Vs. ITO, Ward-1(4), Siliguri
I.T.A. No.: 1652/KOL/2024Kolkata 'A' Bench, Kolkata10 Mar 2025The assessee, Jermel's Accademy, a trust running a co-educational school affiliated with CBSE, had made cash deposits amounting to Rs. 3,20,49,890/-. Based on this, proceedings under section 147 of the Income Tax Act, 1961 were initiated, a…
Read summaryV Mart Retails Ltd. Vs. ACIT, Circle-7(1), Kolkata
I.T.A. No. 1033/Kol/2024Kolkata Bench10 Mar 2025The assessee company, V Mart Retails Ltd., filed its return of income on 13.08.2012 declaring a total income of Rs. 16,32,48,820/-. Subsequently, due to information received from the Investigation Wing indicating heavy transactions in the b…
Read summaryITO, Ward-2(1), Kolkata Vs. Infinity Housing Projects Pvt. Ltd.
I.T.A. No. 2255/Kol/2024Kolkata Bench7 Mar 2025The assessee, Infinity Housing Projects Pvt. Ltd., filed a return of income on 05.09.2013 declaring total income at nil. The Assessing Officer (AO) reopened the assessment based on information from ADIT(Inv.) Unit-1(3), Kolkata, indicating …
Read summaryITA No. 2309/KOL/2024 & CO No. 4/KOL/2025
ITA No. 2309/KOL/2024 & CO No. 4/KOL/2025Kolkata Bench4 Mar 2025The assessee, M/s Delightful Estate Developers LLP, filed a return of income on 21.07.2017 declaring total income at ₹ nil. A search action conducted on 25.05.2018 in the case of Banka Group of companies revealed that Mukesh Banka and assoc…
Read summaryNorth India Wires Limited Vs. DCIT, Circle 3(1), Kolkata
ITA No.1125/KOL/2024Kolkata4 Mar 2025The return was filed on 29.03.2013, declaring total income of Rs.3,04,06,700/-. The assessee is engaged in the business of manufacturing LPG Cylinders. The case of the assessee was selected for scrutiny and assessment was framed vide order …
Read summaryHooghly Dock & Port Engineers Limited vs. DCIT, Circle(1), Kolkata
ITA No. 2140/Kol/2024Kolkata Bench3 Mar 2025This appeal arises from an order passed under section 250 of the Income Tax Act, 1961 by the Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee, Hooghly Dock & Port Engineers Limited, f…
Read summarySunita Gupta vs. Assistant Commissioner of Income Tax
I.T.A. No. 2039/Kol/2024Kolkata Bench3 Mar 2025The case involves Sunita Gupta, who was assessed for the Assessment Year 2010-11. The Assessing Officer (AO) passed an order under sections 147/143(3) of the Income Tax Act, 1961, adding Rs. 3,54,565/- to her business income as bogus profit…
Read summaryNew Bharat Paints vs. Commissioner of Income Tax (Appeals)
I.T.A. No. 1390/Kol/2024Kolkata Bench3 Mar 2025The assessee, New Bharat Paints, did not file its return of income for Assessment Year 2010-11. Consequently, the Assessing Officer (AO) issued a notice under section 148 of the Income Tax Act, 1961 on 31.03.2017. During the assessment proc…
Read summaryCairs Computer Aided Information and Research Services Pvt. Ltd. vs. ITO
ITA Nos. 3566/DEL/2024, 3565/DEL/2024, 3602/DEL/2024Delhi Bench 'B', New Delhi26 Mar 2025The appellant, Cairs Computer Aided Information and Research Services Pvt. Ltd., filed returns of income for the assessment years 2013-14, 2014-15, and 2015-16. The Income Tax Officer (ITO) issued notices under Section 148 of the Income-Tax…
Read summaryBraham Singh Vs Income Tax Officer/National Faceless Appeal Centre, Delhi
ITA Nos.3940 & 3942/Del/2024Delhi Bench19 Mar 2025In this case, the Assessing Officer had information that the assessee had purchased a time deposit of Rs.75 lakhs with Oriental Bank of Commerce and further an amount of Rs.81,08,342/- was credited in the assessee’s account under section 19…
Read summaryITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015 Green Mark Infra Ltd. ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018 Moderate Credit Corp. Pvt. Ltd.
ITA No. 6206 to 6210/Del/2015 & CO 398 to 401/Del/2015, ITA No. 6221 to 6224/Del/2015 & CO Nos. 191 to 194/Del/2018Delhi Bench ‘G’, New Delhi17 Mar 2025The assessees, Green Mark Infra Limited and Moderate Credit Corporation Private Limited, filed their original Income Tax Returns for various assessment years. The Assessing Officer received information that the assessees were engaged in pro…
Read summaryFOOD RESEARCH AND ANALYSIS CENTRE vs. ITO, WARD 1(1), NEW DELHI
ITA NO. 1191/Del/2023DELHI BENCH “B”13 Mar 2025The assessee, FOOD RESEARCH AND ANALYSIS CENTRE, did not file its return of income for the assessment year 2011-12 in compliance with a notice under section 148 of the Act. The assessee submitted that its name was changed in August 2008 to …
Read summaryThe Asstt. Commissioner of Income Tax, Central Circle-18, Jhandewalan, New Delhi-110055. Vs. M/s Adish Estates Pvt. Ltd., A-46, FF, Double Story, West Patel Nagar, New Delhi-110008.
ITA No:- 4977/Del/2017Delhi Bench13 Mar 2025A search under Section 132 of the Income Tax Act, 1961 was conducted in Aerens Group. The Assessing Officer (AO) received information from the Investigation Wing that the assessee had transacted in immovable property. To ascertain the fair …
Read summaryRaj Kumar Sharma vs. ITO, Ward 32 (5)
ITA No.2587/DEL/2024Delhi Bench12 Mar 2025The assessee, Raj Kumar Sharma, an individual, did not file the return of income for the assessment year 2011-12 under section 139 of the Income-tax Act, 1961. The Assessing Officer (AO) noted that the assessee had cash deposits of Rs.5,80,…
Read summarySHREEJI INFRA PROJECTS VS. INCOME TAX OFFICER/ASSESSMENT UNIT, NEW DELHI
ITA NO. 4323/Del/2024DELHI BENCH10 Mar 2025The assessee, SHREEJI INFRA PROJECTS, sold immovable property worth Rs. 87,75,000/- but did not file an income tax return under section 139(1) of the Act nor offered the financial transactions for taxation. Consequently, an action under sec…
Read summaryAZAD SINGH VS. INCOME TAX OFFICER, WARD 3(3)(1), SAHARANPUR UP
ITA NO. 3740/Del/2024Delhi Bench10 Mar 2025The assessee, Azad Singh, did not file a return of income for the assessment year 2012-13. During the year, he made cash deposits totaling Rs. 27,45,500/- into his savings bank account at Punjab National Bank, Saharanpur. Based on these dep…
Read summarySanjay vs. ITO, Ward-2
ITA No. 3243/Del/2024Delhi Bench10 Mar 2025The assessee, Sanjay, deposited cash of Rs. 28,50,000/- in his bank account maintained with Corporation Bank, Rohtak during the Assessment Year 2012-13. Since the assessee failed to file the return of income under section 139(1), he was req…
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