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.
Arvind Bhaguji Kangane Vs DCIT, Circle – 27(1), Mumbai
ITA No. 4158/MUM/2025Mumbai22 Jan 2026The assessee, Arvind Bhaguji Kangane, claimed to have been engaged in investment in shares. He filed his return of income for assessment year 2016-17 declaring income of Rs. 30,85,930/-. The case was reopened under section 147 based on info…
Read summaryApurva Mukesh Thakkar Vs. ITO Ward 41(2)(1) Mumbai
ITA No. 6367/Mum/2025Mumbai Bench22 Jan 2026The assessee, Apurva Mukesh Thakkar, is an individual who was carrying on business as a proprietor of M/s Bhavana Televentures during the relevant previous year. He did not file a return of income under section 139(1) of the Income-tax Act,…
Read summaryApcotex Industries Limited Vs. ITO Circle-15(1)(1)
ITA No. 6022/Mum/2025Mumbai8 Jan 2026The assessee, Apcotex Industries Limited, filed its original return of income for A.Y. 2013–14 declaring a total income of Rs. 11,35,45,570/-. The assessment was completed under section 143(3) determining total income of Rs. 13,40,45,570/-.…
Read summaryAdvanced Computers and Mobiles India Private Limited Vs DCIT, Circle – 1(1)(1), Mumbai
ITA No. 3212/MUM/2025Mumbai Bench22 Jan 2026The assessee company filed its return of income for Assessment Year (AY) 2018-19 on 30.09.2019 declaring total income of Rs. 19.59 crores. The case of assessee was reopened under section 147. Notice under section 148 dated 31.03.2022 was se…
Read summaryITA No. 4353/MUM/2025 (AY: 2009-10) & ITA No. 4352/MUM/2025 (AY: 2012-13)
ITA No. 4353/MUM/2025 & ITA No. 4352/MUM/2025Mumbai Bench19 Jan 2026The assessee-company, M/s Essar Power Gujarat Limited, is engaged in the business of generation of electricity. The case was reopened under Section 147 based on information from the Directorate of Revenue Intelligence (DRI) regarding over-i…
Read summaryAbdul Salam Mohamed Yasin vs. DCIT, Circle 17(1), Mumbai
ITA No.7502/Mum/2025Mumbai Bench21 Jan 2026The appeal was filed by the assessee, Abdul Salam Mohamed Yasin, against the order dated 13.10.2025 passed by the National Faceless Appeal Centre, Delhi, for the quantum of assessment framed under section 147 read with section 144 of the In…
Read summaryProcter & Gamble Hygiene and Health Care Limited vs. Assessment Unit, National Faceless Assessment Centre, Delhi
ITA No.3518/Mum/2025Mumbai Bench31 Jul 2025The appeal was filed by Procter & Gamble Hygiene and Health Care Limited against the order dated 31/03/2025 passed by the National Faceless Assessment Centre (NFAC), Delhi, for the assessment year 2015-16. The assessee challenged the reopen…
Read summaryWest Bengal Electronics Industry Development Corporation Limited vs Commissioner of Income Tax (Appeals)
I.T.A. No.1590/Kol/2024 & I.T.A. No.1591/Kol/2024Kolkata Bench7 Jan 2026The assessee, West Bengal Electronics Industry Development Corporation Limited, a Government Company and nodal agency for IT development in West Bengal, filed its return of income for the assessment year 2012-13 declaring a total income of …
Read summaryReachasia vs. DCIT/ACIT, Circle-29, Kolkata
ITA No.755/Kol/2025Kolkata Bench3 Sept 2025The assessee, Reachasia, filed a return of income on 30.09.2012 declaring a total income of Rs.20,52,420/-. The case was selected for scrutiny, and the assessment was framed under section 143(3) of the Income Tax Act, 1961, on 28.03.2014, a…
Read summaryMaithan Ceramic Limited vs ACIT, Circle-7(1), Kolkata
ITA No.1944/KOL/2025Kolkata1 Jan 2026Maithan Ceramic Limited, engaged in manufacturing and dealing in refractory goods, filed its return of income for the Assessment Year 2011-12 declaring a total income of ₹28,82,17,350/-. The case was selected for scrutiny, and the assessmen…
Read summaryDCIT, Circle-5(1), Kolkata Vs M/s Puffco Distributors Pvt Ltd
ITA No.1340/KOL/2025D Bench, Kolkata4 Sept 2025The assessee, M/s Puffco Distributors Pvt Ltd, a Non-Banking Finance Company (NBFC) incorporated on 08.02.1995, filed its return of income for the assessment year 2010-2011 declaring income at Rs.37,96,290/-. The Assessing Officer (AO) rece…
Read summaryTigerhill Tradelink Private Limited Vs. ITO, Ward-10(2), Kolkata
I.T.A. Nos.: 955 & 956/KOL/2025Kolkata ‘D’ Bench, Kolkata3 Oct 2025The assessee company, Tigerhill Tradelink Private Limited, filed its return of income for A.Y. 2014-15 declaring a loss of Rs. 13,346/-. However, information received from DDIT (Inv.) indicated that the assessee had received Rs. 2,31,00,000…
Read summarySusanta Mallick vs. DCIT, Circle 11(1), Kolkata
ITA No. 1764/Kol/2025Kolkata Bench24 Oct 2025The assessee, Susanta Mallick, filed a return declaring total income of Rs. 18.31 lakhs for the assessment year 2015-2016 and claimed exemption under section 10(38) on long-term capital gains (LTCG) amounting to Rs. 68.64 lakhs. Upon enquir…
Read summarySandhya Saha
ITA Nos. 1353 & 1354/KOL/2025Kolkata Bench30 Oct 2025The assessee, Sandhya Saha, an individual, did not file her return of income for the assessment years 2013-14 and 2014-15. It was noticed that she had made cash deposits in her bank account amounting to Rs.20,99,414/- for AY 2013-14 and Rs.…
Read summaryRiteshh Agarwal vs. ITO, NFAC, Delhi
I.T.A. No.826/Kol/2025Kolkata Bench27 Oct 2025The assessee, Riteshh Agarwal, filed his return of income on 02.07.2018 declaring a total income of Rs. 15,47,510/-. The case was processed under section 143(1) of the Income Tax Act, 1961. Subsequently, the case was reopened under section …
Read summaryM/s Sunglow Vinimay Private Limited Vs. Income Tax Officer
ITA No.262& 263/KOL/2025D Bench, Kolkata8 Oct 2025The assessee, M/s Sunglow Vinimay Private Limited, filed returns of income for the assessment years 2014-15 and 2015-16. The case was reopened under section 147 of the Income-tax Act, 1961, after the Assessing Officer received information a…
Read summaryM/s Parama Construction Pvt. Ltd. Vs. ITO, Ward 2(3)
ITA No.1282/KOL/2025Kolkata15 Oct 2025The assessee, M/s Parama Construction Pvt. Ltd., filed its return of income on 16.03.2012 declaring a total income of ₹77,360/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 30.03.2016. The ass…
Read summaryChhanda Kar vs. Income Tax Officer, Ward-27(3), Haldia
I.T.A. No. 1343/Kol/2025Kolkata Bench30 Oct 2025Chhanda Kar, a retailer of SARI and other ladies' garments, was assessed to tax under the jurisdiction of the Income Tax Officer, Ward 27(3), Haldia. The assessment year 2015-16 was completed and an order was passed under sections 147, 144,…
Read summaryUmang Webtech Private Limited Vs. Income Tax Officer
ITA No.710/KOL/2025Kolkata6 Nov 2025The assessee, Umang Webtech Private Limited, filed its return of income on 30.09.2012, declaring a total income of ₹5,43,834/-. The case was reopened under section 147 of the Act by issuing a notice under section 148 on 28.03.2019, which th…
Read summaryRaju Mandol Vs. ITO, Ward-43(3), Kolkata
I.T.A. No.: 271/KOL/2025Kolkata 'SMC' Bench12 Nov 2025The assessee, Raju Mandol, is an individual who filed his return of income showing a total income of ₹40,120/- as income from business. The Revenue had information that the assessee was the proprietor of M/s. Shree Ganesh Enterprises and ha…
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