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.
Rahul Rastogi vs. ACIT
ITA No.845/Del/2024Delhi Bench7 Mar 2025Rahul Rastogi, the assessee, filed a return declaring an income of Rs.18,24,660/- for the assessment year 2017-18. The case was selected for reopening, and a notice for reopening was issued on 31.03.2021. The reopening was based on an alleg…
Read summaryITA No. 3164/del/2023 SRS Advertising & marketing Pvt. ltd.
ITA No. 3164/del/2023Delhi Bench ‘G’ New Delhi7 Mar 2025The Assessee, SRS Advertising & Marketing Private Limited, did not file the return of income for Assessment Year 2012-13. An assessment order was passed under sections 147/144 of the Income Tax Act, 1961 on 30/11/2019, computing the income …
Read summaryVilayil Satyan Pillai vs Assessment Unit, NFAC Delhi
ITA No. 2279/DEL/2025Delhi Bench ‘A’, New Delhi6 Jan 2026The assessee’s case was re-opened under section 147 and income was assessed at Rs. 43,27,44,406/- as against returned income of Rs. 6,18,583/- vide order dated 29.05.2023 passed under section 147 read with section 144B of the Income Tax Act…
Read summarySunil Kumar Singh vs. Income Tax Officer, Ward 60 (5), Delhi
ITA No.3657/Del/2025Delhi Bench28 Jan 2026The assessee, Sunil Kumar Singh, has filed an appeal against the order of the Learned Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre (NFAC), Delhi, dated 03.03.2025 for the Assessment Year 2013-14. The appeal raises se…
Read summarySeema Puri Vs. ITO
ITA No.7591/Del/2025Delhi Bench30 Jan 2026The case involves an appeal by the assessee, Seema Puri, against the order of the Ld. Additional Commissioner of Income Tax (Appeals), Bhubaneshwar, for the Assessment Year 2011-12. The assessee filed an appeal on several grounds, primarily…
Read summarySarabjit Singh Bedi (AY: 2017-18)
ITA No. 4475/Del/2025A Bench, Delhi9 Jan 2026This appeal is preferred by the assessee, Sarabjit Singh Bedi, against the order dated 28.05.2025 of the Commissioner of Income-tax (Appeals)-27, New Delhi, in Appeals No: Delhi CIT(A)-27//11175/2016-17 arising out of the appeal before it a…
Read summaryReshma Harbakhsh Singh through Legal Heir Vikaramaditya Singh VS DCIT
6289/DEL/2025Delhi Bench ‘A’, New Delhi13 Jan 2026The assessee, Ms. Reshma Harbakhsh Singh, did not file her return for the Assessment Year 2018-19. Based on information regarding the sale of immovable property, a notice under Section 148 was issued to her on 04.04.2022 after obtaining pri…
Read summaryRakesh Divedi vs. Income Tax Officer
ITA No.3290/Del/2025Delhi Bench ‘E’9 Jan 2026The assessee, Rakesh Divedi, is an individual and proprietor of M/s Triambkay Gauri Impex. The Income Tax Officer received information from the Investigation Wing about cash deposits in the assessee's ICICI Bank account that did not commens…
Read summaryRajput Mohammadmuntasim Tashbihuddin Vs Income Tax Officer, Ward-28(1), New Delhi
ITA No.- 3958/Del/2025Delhi Bench28 Jan 2026The assessee, Rajput Mohammadmuntasim Tashbihuddin, received foreign remittances amounting to Rs. 1,58,83,009/- in his bank account with J & K Bank during F.Y. 2017-18 relevant to A.Y 2018-19. He claimed to have received an export order for…
Read summaryNiripraj Singh Sohal vs ITO Ward
ITA No. 6276/DEL/2025Delhi Bench 'A', New Delhi19 Jan 2026The assessee, Niripraj Singh Sohal, did not file his return for the Assessment Year 2015-16 despite having salary income, interest income, and other transactions reflected on the Insight portal of the department. Consequently, the Assessing…
Read summaryM/S JHS Sevendgaard Laboratories Ltd. Vs. DCIT
ITA No. 3454/Del/2025DELHI BENCH ‘E’ NEW DELHI7 Jan 2026The Assessee, M/S JHS Sevendgaard Laboratories Ltd., was engaged in the business of manufacturing toothpaste and brushes for the year under consideration. The case of the Assessee was reopened, and an assessment order was passed on 31/03/20…
Read summaryJaipal Vs. ITO
ITA No. 3279/Del/2018Delhi Bench ‘F’ New Delhi14 Jan 2026The case involves an assessment order passed under section 147 of the Income Tax Act, 1961, on 22/03/2016, where the Assessing Officer made certain additions and computed the income of the assessee at Rs. 80,56,680/-. The assessee had filed…
Read summaryJagmohan Singh Bedi Vs. ITO, Ward- 70(1)
ITA No.5067 to 5069/Del/2024Delhi Bench28 Jan 2026The appellant, Jagmohan Singh Bedi, is an individual who did not file his return of income for the relevant years as his total income was below the maximum amount not chargeable to tax. He was an employee of M/s Earth Infrastructure Limited…
Read summaryITA No. 6414/DEL/2017
ITA No. 6414/DEL/2017Delhi Bench 'F', Delhi9 Jan 2026The assessee firm, Mahabir Solvent Oil Mills, was engaged in the solvent extraction business at Taraori. The firm filed its return of income for the assessment year 2008-09 on 29.09.2008, declaring a taxable income of Rs. 69,720/-. The case…
Read summaryInnus Infrastructure Pvt. Ltd. Vs. DCIT
ITA No.4617/Del/2025Delhi Bench ‘B’, New Delhi23 Jan 2026The present appeal is filed by Innus Infrastructure Pvt. Ltd. against the order dated 05.06.2025 passed by the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi. The assessee has challenged the appellate or…
Read summaryHansraj Vs Income Tax Officer
ITA No:- 4978/Del/2025Delhi Bench30 Jan 2026In this case, the assessee, Hansraj, had not filed his return of income for the assessment year 2014-15. The Department found that the assessee had deposited a large sum of cash in his bank account during the financial year 2013-14. The Ass…
Read summaryGlobal Emerging Markets India Limited Vs. Assessment Unit, Income Tax Department, NFAC
ITA No.4050/Del/2024Delhi Bench ‘B’7 Jan 2026The assessee, Global Emerging Markets India Limited, filed its return of income for AY 2013-14 declaring losses. A notice under Section 148 of the Income Tax Act was issued to the assessee on 30.06.2021. The assessee challenged the validity…
Read summaryM/s Galax Minerals (P) Ltd. (AY: 2017-18)
ITA No. 2894/Del/2025B Bench, Delhi30 Jan 2026This appeal is preferred by the assessee, M/s Galax Minerals (P) Ltd., against the order dated 25.03.2025 of the Ld. National Faceless Appeal Centre (NFAC) Delhi. The appeal arises out of the order dated 19.05.2023 under sections 147 and 14…
Read summaryITA No. 234/Del/2025 CO 228/Del/2025 Ashutosh Foods (AY: 2015-16)
ITA No. 234/Del/2025 CO 228/Del/2025A BENCH, DELHI14 Jan 2026The assessee, Ashutosh Foods, filed a return of income on 01.10.2015 declaring income at Rs.56,95,570/- for the Assessment Year 2015-16. The assessment order was passed on 29.12.2017 at the same income. Subsequently, a notice u/s 148 was is…
Read summaryITA Nos. 1882 & 1883/Del/2021 :Asstt. Years: 2011-12 & 2012-13
ITA Nos. 1882 & 1883/Del/2021Delhi Bench29 Jan 2026The assessee, Jagat Agro Commodities Pvt. Ltd., is a partnership firm engaged mainly in the business of trading rice and a small percentage of trading paddy. It filed its return of income on 27.9.2011 declaring a total income of Rs. 6,75,76…
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