RATORI MAA TRADING P.LTD,DELHI vs. ITO, WARD-21(1), NEW DELHI

ITA 4485/DEL/2019Status: DisposedITAT Delhi29 December 2025AY 2010-11Bench: SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER\nAND\nSHRI NAVEEN CHANDRA, ACCOUNTANT MEMBER\nITA No. 4485/Del/2019 (A.Y 2010-11)\nRatori Maa Trading P. Ltd. Vs ITO\nM-98, 2nd Floor, Jagat\nRampark, Laxmi Nagar, New\nDelhiPAN: AAECR0612A\nAppellant\nWard -21(1)\nC. R. Building, New Delhi\nRespondent\nAssessee by\nNone\nRevenue by\nMs. Harpreet Kaur Hansra, Sr. DR\nDate of Hearing\n18/12/2025\nDate of Pronouncement\n29/12/2025\nORDER\nPER YOGESH KUMAR, U.S. (Judicial Member)9 pages
AI SummaryDismissed

What did the Tribunal hold?

The Tribunal held that the AO was justified in reopening the assessment and making the addition, as the assessee failed to substantiate its claims with evidence before the lower authorities. The Tribunal found no reason to interfere with the CIT(A)'s order.

What were the facts?

The assessee filed a return declaring a low income, but the Assessing Officer (AO) made a significant addition of Rs. 75,75,813/- on account of unexplained investment in bank accounts. The CIT(A) dismissed the assessee's appeal.

What were the issues?

Whether the reopening of assessment under Section 147 was valid and whether the addition on account of unexplained bank account credits was justified.

Which sections of the Income-tax Act were involved?

Section 147,Section 143(3),Section 148,Section 151

AI-generated summary — verify with the full judgment below

Cases cited in this judgment(5)Show list

Detected automatically from the text. Citations are also linked where they appear in the judgment. The count shows how many other judgments on BharatTax rely on the same authority.

Income Tax Appellate Tribunal, DELHI

For Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Hearing: 18/12/2025Pronounced: 29/12/2025

PER YOGESH KUMAR, U.S. JM: The present appeal is filed by the Assessee against the order of Ld. Commissioner of Income Tax (Appeals)-7, New Delhi dated

05/03/2019 pertaining to Assessment Year 2010-11. 2. Brief facts of the case are that, the Assessee filed return of income declaring income of Rs. 15,945/-. An assessment order came

to be passed under Section 147 r.w. Section 143(3) of the Income Tax

Act, 1961 ('Act' for short) by making an addition of Rs. 75,75,813/-

on account of unexplained investment for peak investment in bank

accounts. Aggrieved by the assessment order dated 15/12/2017,

Assessee preferred an appeal before the Ld. CIT(A). The Ld. CIT(A)

vide order dated 05/03/2019, di

The order continues below.

Read the full judgment

A free account opens 10 full judgments a month. Re-reading one you have already opened does not count again.

Create a free accountSign in

See plans and prices

The summary, the parties, the sections and the citations above are open to everyone and always will be. Only the text of the order and the PDF are metered.

More judgments on Section 147

All 49,210 judgments and leading authorities on Section 147 →

Recent GST High Court judgments

Search GST case law →