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.
Bholenath Foods Limited Vs. Income Tax Officer
ITA No.5777/Del/2024Delhi Bench7 Jan 2026The assessee, Bholenath Foods Limited, is a private limited company engaged in trading food grains. It filed its Income Tax Return (ITR) for Assessment Year 2012-13 declaring an income of Rs.1,31,83,635/-. The case was selected for scrutiny…
Read summaryBhavika Bhuwalka Vs. ITO
ITA No.8258/Del/2025Delhi Bench30 Jan 2026The case involves an appeal by Bhavika Bhuwalka against the order of the Commissioner of Income Tax (Appeals)/ NFAC, Delhi for the Assessment Year 2013-14. The assessee raised several grounds of appeal, including the invalidity of the notic…
Read summaryITA No. 6232/DEL/2025
ITA No. 6232/DEL/2025Delhi Bench ‘A’, New Delhi7 Jan 2026The assessee, Shri Ashish Tyagi, did not file his return of income for A.Y. 2020-21. Based on information available on the Insight Portal of the department, the Assessing Officer (AO) noted that the assessee had made transactions amounting …
Read summaryAnil Kr. Jain vs. DCIT
ITA No.475/Del/2025Delhi Bench 'B', New Delhi16 Jan 2026The assessee, Anil Kumar Jain, filed his return of income for Assessment Year 2013-14 declaring a total income of Rs.13,24,680/-. The assessment was completed under section 143(3) of the Income Tax Act, 1961, and the income was assessed at …
Read summaryM/s AITA Polymers (P) Ltd. Vs. Income Tax Officer, Ward-2(1), New Delhi
ITA No.9138/Del/2025Delhi Bench22 Jan 2026The case involves an appeal by M/s AITA Polymers (P) Ltd. against the Commissioner of Income Tax (Appeals)/National Faceless Appeal Centre [in short, the 'CIT(A)/NFAC'], Delhi’s DIN & Order No:ITBA/NFAC/S/250/2025-26/1082343702(1), dated 06…
Read summaryZany Share Trading Pvt. Ltd. vs. Income Tax Officer, Ward-8(3)(4)
I.T.A. No. 4991/Mum/2025Mumbai19 Jan 2026Assessee filed its return of income for the year under consideration on 02/03/2011 declaring total income of Rs. 657/-. The return was processed u/s 143(1) of the Act. Subsequently, the assessment was reopened u/s. 147 by issuing notice u/s…
Read summaryWandel Global Services Pvt. Ltd. (Struck off) vs. ITO, Ward-15(3)(1)
I.T.A. No.5874/Mum/2025SMC BENCH, MUMBAI27 Jan 2026The assessee-company, Wandel Global Services Pvt. Ltd., did not file its return for the Assessment Year 2013-14. However, it was revealed that the company had deposited Rs. 3,50,000 in cash in Karnataka Bank. The case was reopened under sec…
Read summarySudesh Dhanraj Murpana (HUF) Vs. Income Tax Officer – 23(3) (1)
ITA No. 5485/MUM/2025Mumbai28 Jan 2026The assessee, Sudesh Dhanraj Murpana (HUF), filed its return of income on 13.03.2014, reporting total income at Rs. 6,04,020/-. Information was received by the Assessing Officer from the Insight portal that the assessee had sold shares in t…
Read summaryNeptune Fincot Pvt. Ltd. Vs ACIT, Circle-15(1)(2), Mumbai
ITA No. 3946/MUM/2024Mumbai Bench6 Jan 2026This appeal by Neptune Fincot Pvt. Ltd. is directed against the order of the ld. CIT(A)/NFAC dated 09.07.2024 for A.Y. 2014-15. The assessee raised several grounds of appeal, primarily challenging the validity of reassessment proceedings un…
Read summaryNarendra Sevantilal (HUF) Vs. Income Tax Officer
ITA No.5233/M/2025Mumbai Bench12 Jan 2026The case involves an appeal by Narendra Sevantilal (HUF) against the order passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) for the Assessment Year 2014-15. The Assessee had made an investment of…
Read summaryNadeem Mohammed Iqbal Patni vs Income Tax Officer Ward 25(3)(1), Mumbai
ITA No.5549/MUM/2025SMC Bench, Mumbai7 Jan 2026The appellant, Nadeem Mohammed Iqbal Patni, filed an appeal against the order passed by the National Faceless Appeal Centre (NFAC), Delhi, which dismissed his appeal against the Assessment Order dated 11/10/2023 under Section 147 read with …
Read summaryMr. Dhiren Pradip Sadiwala Vs. ITO, Ward-23(1)(6)
I.T.A. No.5551/Mum/2025SMC Bench, Mumbai21 Jan 2026The assessee, Mr. Dhiren Pradip Sadiwala, filed his return of income for the assessment year 2012-13 declaring a total income of Rs. 7,55,020/-. A search and seizure action under section 132 of the Income Tax Act was carried out in the case…
Read summaryKalpana Nitin Shah Vs. ITO 19(2)(2)
ITA No. 7012/Mum/2025SMC Bench, Mumbai9 Jan 2026The assessee, Kalpana Nitin Shah, did not file her return of income for the relevant year. Information in the NMS Module indicated that she sold an immovable property for Rs. 55,00,000/- during AY 2011-12. Since no ITR was filed within the …
Read summaryITA No. 2208/Mum/2024 & ITA No. 5169/Mum/2025
ITA No. 2208/Mum/2024 & ITA No. 5169/Mum/2025Mumbai Bench27 Jan 2026The case involves Moxa Diamond Pvt Ltd, a private limited company engaged in the business of import, export, and trading of diamonds. The assessee's case was reopened under section 148 of the Income Tax Act, 1961, and an addition of Rs. 61,…
Read summaryHindustan Construction Company Limited Vs. Dy Commissioner of Income Tax
ITA No. 944/MUM/2025Mumbai20 Jan 2026Hindustan Construction Company Limited, a public listed company engaged in civil construction, filed its return of income for AY 2012-13 reporting a total loss. The case was selected for scrutiny, and an assessment order was passed. Subsequ…
Read summaryHashmat Ishaq Parker vs Income Tax Officer
ITA No.4071/Mum/2025 & ITA No.3973/Mum/2025Mumbai Bench14 Jan 2026The assessment proceedings were initiated under section 148A of the Income-tax Act, 1961, pursuant to the Risk Management Strategy formulated by the CBDT. The Learned Assessing Officer (Ld. AO) completed the proceedings under section 148 of…
Read summaryBysol Enterprises Pvt Ltd. vs. Assistant Commissioner of Income Tax, Circle 4 (1) (1), Mumbai
ITA No. 5898/MUM/2025Mumbai29 Jan 2026The assessee, Bysol Enterprises Pvt Ltd., filed its return of income for Assessment Year 2017-18 reporting a total income of Rs. 6,05,000. Subsequently, the Assessing Officer received information suggesting that the assessee had inflated it…
Read summaryBalkrishna Pandurang Patil vs. Ward No. 10 (3) (1)
ITA No.5083/M/2025Mumbai Bench12 Jan 2026The case involves an appeal by Balkrishna Pandurang Patil against the order passed by the National Faceless Appeal Centre (NFAC)/Ld. Commissioner of Income Tax (Appeals) under Section 250 of the Income Tax Act, 1961 for the Assessment Year …
Read summaryBalaram Nama Gaikwad vs IIO, Ward – 3(1), Kalyan
ITA No. 5128/MUM/2025 & ITA No. 5129/MUM/2025Mumbai Bench19 Jan 2026These two appeals by assessee, Balaram Nama Gaikwad, are directed against the separate orders of the learned Commissioner of Income Tax (Appeals) [CIT(A)] both dated 26.06.2025 for Assessment years (AY) 2014-15 & 2016-17 respectively. The a…
Read summaryAshish Girish Jain vs Income Tax Officer – 42(1)(1), Mumbai
ITA No.5328/MUM/2025SMC BENCH, MUMBAI7 Jan 2026The assessee, Ashish Girish Jain, filed a return of income for the Assessment Year 2010-2011 declaring a total income of INR 2,92,150. A search and seizure action was conducted by the Director General of Income Tax (Investigation), Mumbai, …
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