How many judgments cite ATS Infrastructure Ltd. v. ACIT?

26 judgments on BharatTax cite ATS Infrastructure Ltd. v. ACIT (166 Taxmann.com 61), spanning 2024 to 2026.

Which sections of the Income Tax Act does ATS Infrastructure Ltd. v. ACIT come up under?

It is most often cited in judgments turning on Section 147, Section 148, Section 143(3), Section 68, Section 148A(b), Section 10(38).

ATS Infrastructure Ltd. v. ACIT

166 Taxmann.com 61High Court2024#4646 most cited

What is ATS Infrastructure Ltd. v. ACIT authority for?

Once an addition made based on original reasons recorded for reopening is deleted, other additions not part of those original reasons cannot be sustained.

judgments rely on this decision, according to BharatTax’s citation analysis of 292,668 Indian tax judgments — from 2024 to 2026.

Also referred to as

ATS Infrastructure Ltd v ACIT · section 148 · income escaping assessment · additions · original reasons · reopening · deleted additions · other additions · sustaining additions

Also reported as

473 ITR 595

Sections most often in play

Section 147 Section 148 Section 143(3)Section 68 Section 148A(b)Section 10(38)Section 148A Section 148A(d)

Issues it is cited on

section 148a(c)section 255(4)section 69d section 148(2)approval under section 151 income escaping assessment non application of mind section 148a(b)order under section 148a(d)section 149(1)(b)section 148a(d)section 148a

Judgments citing ATS Infrastructure Ltd. v. ACIT

SHRI PARASRAM COMMODITIES PVT LTD.,DELHI vs. DCIT, CIRCLE-23(1), DELHI

In the result the appeal of the assessee is allowed

ITA 4630/DEL/2025[2012-13]Status: DisposedITAT Delhi18 Mar 2026AY 2012-13

Bench: Shri Sudhir Kumar & Shri Manish Agarwalassessment Year: 2012-13

Section 143(3)Section 147Section 148Section 68

…THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH “B”NEWDELHI BEFORE SHRI SUDHIR KUMAR, JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Assessment Year: 2012-13 Shri Parasram Commodities Vs. Deputy Commissioner Private Limited Income Tax Circle-23(1) Gupta Chamber B-7 Nirmri New Delhi, Delhi 110002 Shopping Centre Bharat Nagar New Delhi-110052 PAN No. AAACS4492D (Appellant) (Respondent) Appellant by Shri, Madhur Agarwal, Adv. Respondent by Ms. Kanchan Garg, Sr.DR Date of hearing 11.02.2026 Date of 18.03.2026 pronouncement ORDER PER SUDHIR KUMAR JM: The assessee preferred the appeal, challenging the o…

PR. COMMISSIONER OF INCOME TAX -7 vs. STAR WIRE INDIA LTD.

ITA/738/2025HC Delhi04 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 148

…$~237 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 738/2025, CM APPL. 77402/2025, CM APPL. 77403/2025 PR. COMMISSIONER OF INCOME TAX -7 .....Appellant Through: Mr. Ruchir Bhatia, SSC with Mr. Praujal Singh, Adv. versus STAR WIRE INDIA LTD. .....Respondent Through: Mr. Rohit Jain & Mr. Samarth Choudhari, Advs. CORAM: HON'BLE MR. JUSTICE DINESH MEHTA HON'BLE MR. JUSTICE VINOD KUMAR O R D E R % 04.02.2026 1. In the appeal in hands relates to Assessment Years 2015-16, the Income Tax Appellate Tribunal, Bench “G” New Delhi…

PR. COMMISSIONER OF INCOME TAX -7 vs. STAR WIRE INDIA LTD.

ITA/736/2025HC Delhi03 Feb 2026

Bench: HON'BLE MR. JUSTICE DINESH MEHTA,HON'BLE MR. JUSTICE VINOD KUMAR

Section 148

…l by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2026 at 12:52:36 upon the judgment of this Court in the case of Ranbaxy Laboratories Ltd. v. CIT [2011] 336 ITR 136 (Del) and ATS Infrastructure Ltd. v. ACIT [2025] 473 ITR 595 (Del). 3. Mr. Rohit Jain, learned counsel for the respondent at the outset submitted that since the notices under Section 148 in both the cases were issued on 29.05.2021 and assessment years being 2013-14 and 2014-15, the notices were in any case time-barred, as has been held by Hon’ble the Supreme Court in the case of Union of India v. Raj…

PR. COMMISSIONER OF INCOME TAX -7 vs. STAR WIRE INDIA LTD.

ITA/737/2025HC Delhi03 Feb 2026

Bench: HON'BLE MR. JUSTICE VINOD KUMAR,HON'BLE MR. JUSTICE DINESH MEHTA

Section 148

…l by scanning the QR code shown above. The Order is downloaded from the DHC Server on 06/02/2026 at 12:52:37 upon the judgment of this Court in the case of Ranbaxy Laboratories Ltd. v. CIT [2011] 336 ITR 136 (Del) and ATS Infrastructure Ltd. v. ACIT [2025] 473 ITR 595 (Del). 3. Mr. Rohit Jain, learned counsel for the respondent at the outset submitted that since the notices under Section 148 in both the cases were issued on 29.05.2021 and assessment years being 2013-14 and 2014-15, the notices were in any case time-barred, as has been held by Hon’ble the Supreme Court in the case of Union of India v. Raj…

MR. ABHISHEK DIXIT,GURUGRAM vs. DDIT/ADIT( IN TAX.), NOIDA

In the result, appeal of the assessee is allowed

ITA 414/DEL/2025[2016-17]Status: DisposedITAT Delhi21 Jan 2026AY 2016-17

Bench: Shri Sudhir Pareek & Shri Brajesh Kumar Singh

Section 147Section 148Section 151

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH, D: NEW DELHI BEFORE SHRI SUDHIR PAREEK, JUDICIAL MEMBER AND SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER ITA No.- 414/Del/2025 [Assessment Year: 2016-17] Shri Abhishek Dixit, ADIT/DDIT (In. Tax) Noida, Flat No. G-113, Room No. 602, 6th Floor, New Town Heights, Vs Aayakar Bhawan, A-2D, Sector-24, Sector-90, Gurugram, 122505, (Gautam Budh Nagar), Noida, Haryana, India. Uttar Pradesh-201307. PAN- APEPD6273R Assessee Revenue Assessee by Ms. Smriti Sahay, Ms. Versha Jha & Shri Keshav Mishra (Advs.) Revenue by Shri Vikram Singh Sharma, Sr. DR Date of Hearing 29.10.2025…

MAHATMA PHULE GRAMIN BIGARSHETI SAHAKAR PAT SANSTHA LTD,KOLHAPUR vs. PCIT-1, PUNE, PUNE

In the result, the appeal filed by the assessee is dismissed

ITA 1049/PUN/2025[2018-19]Status: DisposedITAT Pune09 Jan 2026AY 2018-19

Bench: Shri R. K. Panda & Ms. Astha Chandraassessment Year : 2018-19 Mahatma Phule Gramin Bigarsheti Pcit-1, Pune Sahakar Pat Sanstha Vs. A/P Hattiwade, Ajara, Kolhapur – 416505 Pan: Aaaam2608K (Appellant) (Respondent) Assessee By : None (Written Submission Filed) Department By : Shri Amol Khairnar, Cit-Dr Date Of Hearing : 09-12-2025 Date Of Pronouncement : 09-01-2026 O R D E R

For Appellant: None (written submission filed)For Respondent: Shri Amol Khairnar, CIT-DR

Section 139(1)Section 139(4)Section 147Section 148Section 263Section 80ASection 80PSection 80P(2)(a)Section 80P(2)(c)Section 80P(2)(d)

…books and income arising out of those transactions is duly offered for taxation, the order u/s 148A(d) of the Act cannot be sustained. 9. Referring to the decision of Hon’ble Delhi High Court in the case of ATS Infrastructure Ltd. Vs. ACIT reported in (2025) 473 ITR 595 (Del) it has been mentioned that the Hon’ble High Court has held that once assessment itself is reopened, it would not be confined to those subjects only, this would, however, be subject only to one additional rider and that if, in course of reassessment, Assessing Officer ultimately comes to conclude that no additions or modifications are warran…

DCIT, CENTRAL CIRCLE 3, NEW DELHI vs. AMEETA MEHRA, NEW DELHI

The Appeal of the Revenue is dismissed

ITA 3568/DEL/2025[2013-14]Status: DisposedITAT Delhi29 Dec 2025AY 2013-14

Bench: Shri S. Rifaur Rahman & Shri Yogesh Kumar U.S.

Section 143(3)Section 147Section 148Section 148A

…1 ITA No. 3568/Del/2025 DCIT Vs. Ameeta Mehra IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘E’ NEW DELHI) BEFORE SHRI S. RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER I.T.A. No. 3568/DEL/2025 (A.Y 2013-14) DCIT Vs Ameeta Mehra Central Circle 3 Khasra No. 22/2, 4/1,7/1 RoomNo.333, E-2,ARA 8,9,12,13,14 Near 21AA Centre, Jhandewalan Palam Farmshalpur Extension, New Delhi Sijwasan, New Delhi PAN: AAQPM78326C Appellant Respondent Assessee by Sh. Ajay Wadhwa, Adv& Sh. Shivam Garg, Adv Revenue by Sh. Abhijeet Kumar, Sr. DR Date of Hearing 08/10/2025 Date of Pronouncement 2…

UMAR DARAJ,MEERUT vs. ITO WARD-1(2)(4), MEERUT

In the result, the appeal filed by the assessee is partly allowed

ITA 3095/DEL/2025[2015-16]Status: DisposedITAT Delhi10 Dec 2025AY 2015-16

Bench: Shri S.Rifaur Rahman & Shri Yogesh Kumar U.S.Umar Daraj, Vs. Ito, Ward 1(2)(4), 153/1, Hapur Road, Meerut. Umar Nagar, Meerut – 250 001 (Uttar Pradesh). (Pan : Ainpd8766H) (Appellant) (Respondent) Assessee By : Shri Sumit Lal Chandani, Advocate Revenue By : Shri Dayainder Singh Sidhu, Citdr Date Of Hearing : 17.09.2025 Date Of Order : 10.12.2025 O R D E R Per S. Rifaur Rahman:

For Appellant: Shri Sumit Lal Chandani, AdvocateFor Respondent: Shri Dayainder Singh Sidhu, CITDR

Section 142(1)Section 143(3)Section 148Section 151Section 40A

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCHES ‘C’: NEW DELHI. BEFORE SHRI S.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER Umar Daraj, vs. ITO, Ward 1(2)(4), 153/1, Hapur Road, Meerut. Umar Nagar, Meerut – 250 001 (Uttar Pradesh). (PAN : AINPD8766H) (APPELLANT) (RESPONDENT) ASSESSEE BY : Shri Sumit Lal Chandani, Advocate REVENUE BY : Shri Dayainder Singh Sidhu, CITDR Date of Hearing : 17.09.2025 Date of Order : 10.12.2025 O R D E R PER S. RIFAUR RAHMAN, ACCOUNTANT MEMBER : 1. This appeal is filed by the assessee against the order of the Learned Commissioner of Income-tax (Appe…

SHRI RAKESH ARORA,DELHI vs. ITO WARD-30(8), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2159/DEL/2025[2012-13]Status: DisposedITAT Delhi28 Nov 2025AY 2012-13

Bench: Shri C.N. Prasad & Shri M. Balaganesh[Assessment Year: 2012-13] Sh. Rakesh Arora Ito C-4, 4123 Ward- 30 (8) Vasant Kunj, Vs Delhi Delhi-110070 Pan No.Aaepa727P Appellant Respondent Appellant By Sh. Lalit Mohan, Ca Respondent By Sh. Ajay Kumar Arora, Sr. Dr Date Of Hearing 23.09.2025 Date Of Pronouncement 28.11.2025

Section 147Section 148Section 69Section 69A

…t of the aforesaid ground. 5. The learned Vice President (Judicial Member) placing reliance on the decision of Bombay High Court in CIT vs Jet Airways (1) Ltd., 331 ITR 236 (Bom) and jurisdictional Delhi High Court decision in ATS Infrastructure Ltd. vs ACIT, 473 ITR 595 (Delhi) has found that once the addition made on account of original reasons recorded (in this case, the addition on account of alleged bogus LTCG is deleted, the other two additions, which were not part of original reasons recorded, cannot be sustained. The learned Accountant Member, by his dissenting order, has found that the decision in Jet Ai…

NORTH EAST HIRE PURCHASE COMPANY (INDIA) PVT.LTD.,GUWAHATI vs. ITO WARD 1(2), GUWAHATI

Appeal of the assessee is allowed

ITA 201/GTY/2025[2018-19]Status: DisposedITAT Guwahati21 Nov 2025AY 2018-19

Bench: SHRI RAJESH KUMAR, ACCOUNTANT MEMBER SHRI MANOMOHAN DAS (Judicial Member)

Section 147Section 148Section 148ASection 250Section 68

…eal of the assessee by quashing the reopening of assessment. 012. In the result, the appeals of the assessee are allowed on legal issue. Similarly, Hon’ble Delhi High Court decision in the case of ATS Infrastructure Ltd. Vs. ACIT and Others reported in (2025) 473 ITR 595 (Del), it has been held as under: “Faced with the disclosures which were made by the assessee, the respondents sought to ascertain the source of funds on the basis of which repayments were made and those loans serviced. That was clearly not the edifice on which the s. 148A(b) notice was based. It becomes pertinent to observe that the validity of…

ACIT, NEW DELHI vs. VRINDA FARMS PRIVATE LIMITED, NEW DELHI

In the result, the appeal of the Revenue as well as cross objections of the assessee are dismissed

ITA 4849/DEL/2024[2016-17]Status: DisposedITAT Delhi29 Oct 2025AY 2016-17

Bench: Shris.Rifaur Rahman & Shri Yogesh Kumar U.S.Acit, Central Circle 4, Vs. Vrinda Farms Private Limited, New Delhi. 43, Community Centre, Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) Co Nos.13 & 19/Del/2025 (In Ita No.4849/Del/2024) (Assessment Year: 2016-17) Vrinda Farms Private Limited, Vs. Acit, Central Circle 4, 43, Community Centre, New Delhi. Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (Pan : Aaacv0355L) (Appellant) (Respondent) Assessee By : Shri Biren Shah, Ca Revenue By : Shri Dheeraj Kumar Jain, Sr. Dr Date Of Hearing : 02.09.2025 Date Of Order : 29.10.2025 Order Per S.Rifaur Rahman: 1. This Appeal Is Filed By The Revenue Against The Order Of Ld. Commissioner Of Income Tax (Appeals)-23, New Delhi [“Ld. Cit(A)”, For Short]

For Appellant: Shri Biren Shah, CAFor Respondent: Shri Dheeraj Kumar Jain, Sr. DR

Section 132(4)Section 133(6)Section 68

…9IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘E’: NEW DELHI BEFORE SHRIS.RIFAUR RAHMAN, ACCOUNTANT MEMBER and SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER ACIT, Central Circle 4, vs. Vrinda Farms Private Limited, New Delhi. 43, Community Centre, Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (PAN : AAACV0355L) CO Nos.13 & 19/Del/2025 (in ITA No.4849/DEL/2024) (Assessment Year: 2016-17) Vrinda Farms Private Limited, vs. ACIT, Central Circle 4, 43, Community Centre, New Delhi. Bhageria House, Zakir Nagar, New Friends Colony, New Delhi – 110 025. (PAN : AAACV0355L) (APPELLANT) (RESPONDENT) ASS…

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE- 25 , DELHI

ITA 2309/DEL/2025[2021-22]Status: DisposedITAT Delhi15 Oct 2025AY 2021-22

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

…n disclosure of source of investment , the AO has no authority available in law to pass order holding that the income had escaped assessment following as “adventure in nature of trade”. 8.1 Similarly Hon’ble Delhi High Court in ATS Infrastructure Ltd vs ACIT 473 ITR 595 and Banyan Real Estate Fund Mauritius vs ACIT 474 ITR 466 have upheld same principle. Admittedly no adverse inference is drawn on reopening ground of Rs 49.69 cr in final assessment order. Admittedly The alleged estimated commission income as finally added in impugned assessment is no where subject matter of reopening order u/s 148A(D) of the Act…

DEEPAK AGARWAL,DELHI vs. DCIT,CENTRAL CIRCLE- 13, DELHI

ITA 2308/DEL/2025[2018-19]Status: DisposedITAT Delhi15 Oct 2025AY 2018-19

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE-25, DELHI

ITA 2306/DEL/2025[2014-15]Status: DisposedITAT Delhi15 Oct 2025AY 2014-15

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

DEEPAK AGARWAL,DELHI vs. DCIT, CENTRAL CIRCLE- 25, DELHI

ITA 2305/DEL/2025[2013-14]Status: DisposedITAT Delhi15 Oct 2025AY 2013-14

Bench: Shri S Rifaur Rahman, Accountnat Member & Shri Anubhav Sharma

Section 1Section 139(1)Section 143(3)Section 147Section 148Section 148(2)Section 151Section 153ASection 68

SHUEB URF MOHD KUNWER SHUEB,KHURJA vs. ITO, BULANDSHAHR

ITA 4345/DEL/2025[2012-13]Status: DisposedITAT Delhi13 Oct 2025AY 2012-13

Bench: Shri Satbeer Singh Godaraassessment Year: 2012-13

Section 144Section 148Section 54F

…1 IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’ NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER Assessment Year: 2012-13 Shueb Urf Mohd. Kunwer Shueb, Vs Income Tax Officer, H. No. 150, Sarai Narullah Khurja, Bulandshahr. Bhadohi-203131. PAN: DUIPS 3208 H. APPELLANT RESPONDENT Assessee represented by Sh. Satendra Rawat, CA Department represented by Ms. Ambika Agarwal, Sr. DR Date of hearing 06.10.2025 Date of pronouncement 06.10.2025 O R D E R PER SATBEER SINGH GODARA, JM: This assessee’s appeal ITA no. 4345/Del/2025 for assessment year 2012-13 arises against CIT(A)/ NFAC, Delhi’s order d…

ISCON COPPER PRIVATE LIMITTED,SURAT vs. ITO, WARD-1(1)(3), SURAT

In the result, the appeal filed by the assessee stands allowed

ITA 885/SRT/2025[2011-12]Status: HeardITAT Surat09 Oct 2025AY 2011-12

Bench: Shri Sandeep Gosain & Shri Om Prakash Kant

Section 147Section 147(1)Section 250Section 68

…1 IN THE INCOME TAX APPELLATE TRIBUNAL “SMC” BENCH, SURAT BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI OM PRAKASH KANT, ACCOUNTANT MEMBER I.T.A. No. 885/SRT/2025 Assessment Year: 2011-12 Iscon Copper Pvt Ltd Vs ITO, Ward – 1(1)(3) U-27, Bhagwati Ashish 4th Floor, Aayakar Complex, Nr. Raghuveer Bhavan, Majura Gate, bunglow, City Light, Surat. Surat - 395007 PAN – AACCI3933M (Appellant) (Respondent) Assessee by Shri PM Jagasheth, CA Revenue by J.K. Chandnani, Sr. DR Date of Hearing 06.10.2025 Date of Pronouncement 09.10.2025 ORDER Per: SHRI. SANDEEP GOSAIN, J.M.: The present appeal has been filed by the ass…

ARVIND JAIN,DELHI vs. ITO WARD 5(1)(1), UTTAR PRADESH

Appeal is allowed

ITA 5173/DEL/2025[2013-14]Status: DisposedITAT Delhi24 Sept 2025AY 2013-14

Bench: Sh. Satbeer Singh Godaraita No. 5173/Del/2025 : Asstt. Year : 2013-14 Arvind Jain, Vs Income Tax Officer, 487, 11Nd Floor, Haveli Haider Kuli, Ward-5(1)(1), Chandni Chowk, Delhi-110006 Gautam Budh Nagar, Noida-201301 (Appellant) (Respondent) Pan No. Acapj9132E Assessee By: Sh. S. S. Nagar, Ca Revenue By : Sh. Manoj Kumar, Sr. Dr Date Of Hearing: 24.09.2025 Date Of Pronouncement: 24.09.2025 Order This Assessee’S Appeal For Assessment Year 2013-14, Arises Against The Cit(A)/Nfac, Delhi’S Din & Order No. Itba/Nfac/S/250/2025-26/1077776400(1) Dated 25.06.2025, In Proceedings U/S 147 Of The Income Tax Act, 1961 (In Short “The Act”).

For Appellant: Sh. S. S. Nagar, CAFor Respondent: Sh. Manoj Kumar, Sr. DR

Section 147Section 148

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘SMC’, NEW DELHI Before Sh. Satbeer Singh Godara, Judicial Member ITA No. 5173/Del/2025 : Asstt. Year : 2013-14 Arvind Jain, Vs Income Tax Officer, 487, 11nd Floor, Haveli Haider Kuli, Ward-5(1)(1), Chandni Chowk, Delhi-110006 Gautam Budh Nagar, Noida-201301 (APPELLANT) (RESPONDENT) PAN No. ACAPJ9132E Assessee by: Sh. S. S. Nagar, CA Revenue by : Sh. Manoj Kumar, Sr. DR Date of Hearing: 24.09.2025 Date of Pronouncement: 24.09.2025 ORDER This assessee’s appeal for Assessment Year 2013-14, arises against the CIT(A)/NFAC, Delhi’s DIN & order No. ITBA/NFAC/S/250/20…

SH. ASHOK KUMAR,HARIDWAR vs. ITO, HARIDWAR

In the result, the appeal of the assessee is allowed

ITA 107/DDN/2025[2015-16]Status: DisposedITAT Dehradun17 Sept 2025AY 2015-16

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalashok Kumar, Assessment Unit, 19, Sitapur Mazara, Jwalapur, Income Tax Haridwar, Uttarakhand-249407 Vs. Department. Pan-Btupk9604E (Appellant) (Respondent) Assessee By Shri Pankaj Goel, Adv. Department By Shri A. S. Rana, Sr. Dr Date Of Hearing 08/09/2025 Date Of Pronouncement 17/09/2025 O R D E R Per Manish Agarwal, Am: This Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi (‘The Ld. Cit(A)’ For Short) In Appeal No. Nfac/2014-15/10271519 Dated 10.04.2025 For Assessment Year 2015-16. 2. Brief Facts Of The Case Are That The Assessee Is An Agriculturist Having No Any Other Source Of Income Than Agricultural Income. Since, The Income From Agricultural Operations Is Exempt From Tax, He Was Not Obliged To File The Return Of Income. The Assessing Officer Based On The Information That Assessee Has Deposited A Sum Of Rs.76,00,000/- In Zila Sahkari Bank Ltd., Initiated Reassessment Proceedings In The Case Of Assessee By Recording Reasons That Income To The Extent Of Rs.76,00,000/- Has Escaped Assessment In The Order Passed U/S 148A(D) Of The Act. Accordingly, Notices U/S 148 Was Issued On 26.03.2022. In Response To Which Assessee Filed Return Of Income On 12.04.2022 Ashok Kumar Vs. Ito Declaring Total Income Of Rs.10,00,000/- From Agriculture Activity & Claimed The Same As Exempt From Tax. The Assessing Officer Passed The Reassessment Order Wherein He Has Made The Additions On Account Of Agriculture Income Of Rs.10,00,000/- By Treating The Same As Income From Other Sources & Further Made Additions Of Rs.76,00,000/- Being Cash Deposited During Demonetization As Unexplained Money U/S 69A Of The Act. The Ao Further Made Additions Of Rs.2,67,195/- As Against Nil Income Declared Towards Bank Interest.

Section 147Section 148Section 148ASection 69A

…IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI MANISH AGARWAL, ACCOUNTANT MEMBER Ashok Kumar, Assessment Unit, 19, Sitapur Mazara, Jwalapur, Income Tax Haridwar, Uttarakhand-249407 Vs. Department. PAN-BTUPK9604E (Appellant) (Respondent) Assessee by Shri Pankaj Goel, Adv. Department by Shri A. S. Rana, Sr. DR Date of Hearing 08/09/2025 Date of Pronouncement 17/09/2025 O R D E R PER MANISH AGARWAL, AM: This appeal is filed by the assessee against the order of Learned Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFA…

MAHESH KUMAR,DELHI vs. ITO,WARD-68(6), DELHI

In the result, Ground no. 3 as raised by the assessee deserves to be allowed and the impugned addition cannot be sustained

ITA 2650/DEL/2024[2012-13]Status: DisposedITAT Delhi06 Aug 2025AY 2012-13

Bench: Justice (Retd.) C.V. Bhadang(), Shri Mahavir Singh & Shri Brajesh Kumar Singh[Assessment Year: 2012-13] Mahesh Kumar, Vs Ito, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. Pan-Aoopk6335A Appellant Respondent Appellant By Shri Neeraj Mangla, Ca Respondent By Shri Krishna K. Ramawat, Sr. Dr Date Of Hearing 06.08.2025 Date Of Pronouncement 06.08.2025

Section 10(38)Section 143(3)Section 147Section 148Section 68

…IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH “G”, DELHI BEFORE JUSTICE (RETD.) C.V. BHADANG, PRESIDENT (THIRD MEMBER), SHRI MAHAVIR SINGH, VICE PRESIDENT & SHRI BRAJESH KUMAR SINGH, ACCOUNTANT MEMBER [Assessment Year: 2012-13] Mahesh Kumar, vs ITO, 6/305/1A, Doonger Ward-68(6), Mohalla, Delhi-110032. Delhi. PAN-AOOPK6335A APPELLANT RESPONDENT Appellant by Shri Neeraj Mangla, CA Respondent by Shri Krishna K. Ramawat, Sr. DR Date of Hearing 06.08.2025 Date of Pronouncement 06.08.2025 ORDER PER MAHAVIR SINGH, V.P. : This appeal by the assessee is arising out of the order of Ld. Commissioner of Income Tax (Appea…

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