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“Income-tax Officer”

Chapter I - PreliminarySection 2 - DefinitionsSection 2(25) / Section 1175,006 judgments

The decision most relied on for Income-tax Officer is CIT v. Max India Ltd. (295 ITR 282), cited in 1,162 judgments on BharatTax.

Leading authorities on Income-tax Officer

CIT v. Max India Ltd.
295 ITR 282 · 2007 · Supreme Court
1,162
citing judgments

Under Section 263, an assessment order is not erroneous and prejudicial to the interest of the revenue merely because the Principal Commissioner disagrees with the Assessing Officer's (AO) view, particularly if the AO has adopted one of two permissible views in law, unless that view is completely unsustainable. If due inquiries were made, the AO's order does not become erroneous solely because the fact of inquiries was not recorded.

Dhakeshwari Cotton Mills Ltd. v. CIT
26 ITR 775 · 1954 · Supreme Court
1,061
citing judgments

Corroborative evidence is essential to support evidence found on third-party premises, and an assessment cannot be based on suspicion, surmises, or conjecture.

Kale Khan Mohammad Hanif v. CIT
50 ITR 1 · 1963 · Supreme Court
581
citing judgments

The assessee bears the onus of proving the source and nature of any sum of money or receipt found to have been received by them. If the assessee fails to satisfactorily explain the receipt, the Income-tax Officer is entitled to treat it as taxable income.

Union of India v. Ashish Agarwal
444 ITR 1 · 2022 · Supreme Court
524
citing judgments

Notices issued under the unamended Section 148 of the Income-tax Act between April 1, 2021, and May 4, 2022, must be treated as notices issued under the new Section 148A(b) of the amended law. This requires the Assessing Officer to follow the procedure prescribed under the amended reassessment provisions, including issuing an order under Section 148A(d) before a fresh notice under Section 148.

CIT v. Kanpur Coal Syndicate
53 ITR 225 · 1964 · Supreme Court
359
citing judgments

The Commissioner (Appeals) holds plenary powers when disposing of an appeal, with their scope being coterminous with the Assessing Officer. This allows the CIT(A) to exercise all powers of the AO, including admitting additional evidence and redetermining income.

222 Taxman 15 (Gujarat)(MAG.), Principal Commissioner of Income-tax-4 v. G & G Pharma India Ltd.
384 ITR 147 · 2016 · High Court
274
citing judgments

An assessment can be reopened if there is tangible material indicating escapement of income, demonstrating a live link between the material and the reasons recorded for reopening. The Assessing Officer must apply their mind to the material facts, and the sanction under section 151 should not be based on borrowed satisfaction.

Paul Mathews & Sons. v. CIT
263 ITR 101 · 2003 · High Court
266
citing judgments

A statement recorded under Section 133A of the Income-tax Act has no evidentiary value because Section 133A does not empower an Income-tax Officer to examine any person on oath.

Navnitlal C. Javeri v. K.K. Sen
56 ITR 198 · 1965 · Supreme Court
230
citing judgments

The Supreme Court holds that circulars issued by the Central Board of Direct Taxes (CBDT) are binding on all officers and persons employed in the execution of the Income-tax Act. These circulars are binding even if they deviate from the provisions of the Act, particularly when issued to relieve hardships.

Judgments citing Income-tax Officer

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Ci9Rcle-2, Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 5898/DEL/2017[2014-15]Status: DisposedITAT Dehradun27 Jan 2026AY 2014-15

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT

National Oilwell Varco Pte. Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1557/DEL/2017[2013-14]Status: DisposedITAT Dehradun27 Jan 2026AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT

National Oilwell Varco Pte Ltd., Mumbai vs. DCIT (International Taxation), Dehradun

In the result, captioned appeals of the Assessee in ITA No

ITA 1675/DEL/2016[2012-13]Status: DisposedITAT Dehradun27 Jan 2026AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwal[Through Virtual Mode]

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER & SHRI MANISH AGARWAL, ACCOUNTANT

DCIT Circle 1 Nashik, Nashik vs. Shree Sai Properties, Nashik

In the result, appeal of the Revenue is dismissed

ITA 987/PUN/2025[2014-15]Status: DisposedITAT Pune27 Jan 2026AY 2014-15

Bench: Dr. Manish Borad & Shri Vinay Bhamore

For Appellant: Shri Subodh Ratnaparkhi, CAFor Respondent: Shri Amit Bobde, CIT
Section 132Section 143(2)Section 143(3)Section 147Section 148Section 250

trade circles. At page 299 of the report, it was observed as follows : "Adverting to the various probabilities which weighed with the Income-tax Officer we may observe that the notoriety for smuggling food grains and other commodities to Bengal by country boats acquired by Sahibgunj and the notoriety achieved

Adarsha Souharda Sahakari Niyamit Sirsi, Sirsi vs. Pr. Commissioner of Income Tax, Huballi

ITA 1165/BANG/2025[2020-21]Status: DisposedITAT Bangalore27 Jan 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Sri Prakash Hegde, A.RFor Respondent: Sri Shivanand H Kalakeri, D.R
Section 142(1)Section 143(2)Section 143(3)Section 263Section 80P(2)(a)

whether it is within the powers conferred by section 263. Therefore, when the Commissioner has chosen to set aside the order of the Income-tax Officer only on a particular ground, the Tribunal is not entitled to go beyond and sustain the order of the Commissioner on grounds different from

Perfetti Van Melle India Pvt Lt.D, Gurgoan vs. DCIT, Circle-1, Gurgaon

In the result, appeal of the Assessee is allowed

ITA 5389/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 153Section 153(1)Section 153(4)

ITA No.5389/Del/2024 & SA No. 577/Del/2025 Perfetti Van Melle India Pvt. Ltd. Vs NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI

Athena Hisar Solar Power Private Limited, New Delhi vs. DCIT Assessment Unit, Income Tax Department, Delhi

In the result, appeal of the Assessee is allowed

ITA 5372/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi27 Jan 2026

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Athena Hisar Solar Power Pvt. Vs Dcit, Assessment Unit, Ltd., J5/132, Rajouri Garden, Civic Centre, E-2, Delhi-110027 Delhi Pan-Aaoca5969P Appellant Respondent Assessee By Shri Salil Kapoor Adv. & Ms. Ananya Kapoor, Adv Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 19.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 26.09.2024 Pertaining To The Assessment Year 2021-22. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 26.09.2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee'S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Athena Hisar Solar Power Pvt. Ltd. Vs Dcit Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

ITA No.5372/Del/2024 Athena Hisar Solar Power Pvt. Ltd. Vs DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW

Johnson Matthey India Pvt. Ltd., Delhi vs. DCIT, Circle-13(1), Delhi

In the result, appeal of the Assessee is allowed

ITA 5199/DEL/2024[2021-22]Status: DisposedITAT Delhi27 Jan 2026AY 2021-22

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Assessment Year : 2021-22] Johnson Matthey India Pvt. Vs. Dcit, Ltd., 5Th Floor, C/O Regus Circle-13(1) Business Center, Gurgaon C.R. Building, Delhi Road, South West Delhi- 110037. Pan-Aaacj2919A Appellant Respondent Assessee By Shri Sumit Mangal, Adv. Ms. Radhika Sharma, Adv. Ms. Soumya Pandey, Adv. Revenue By Shri S.K. Jadhav, Cit Dr Date Of Hearing 22.01.2026 Date Of Pronouncement 27.01.2026 Order Per Manish Agarwal, Am : The Captioned Appeal Is Filed By The Assessee Challenging The Final Assessment Order Passed U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 [“The Act”] Dated 23.10.2024 Pertaining To The Assessment Year 2021-22. 2. During The Course Of Hearing The Bench Has Asked The Assessee To File Specific Ground Of Appeal No.2 As Against General Ground Of Appeal No. 2 Taken. In Compliance, Assessee Vide Application Dt. 12.03.2025 Filed Under Rule 11 Of The Income Tax Appellate Tribunal Rules, 1963 Raised Additional Ground Of Appeal Under. The Additional Ground Of Appeal Taken Reads As Under: Johnson Matthey India Pvt. Ltd. Vs. Dcit

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

ITA No.5199/Del/2024 Johnson Matthey India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI

Manlift India Private Limited, Delhi vs. Deputy Commissioner of Income Tax 16(3), New Delhi

ITA 4461/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

ITA No.4461/Del/2024 Manlift India Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI ITA

Delta Electronics India Private Limited, Gurgaon, Haryana vs. Assistant Commissioner of Income-Tax, Circle 1(1), Gurgaon, Haryana

ITA 4448/DEL/2024[2020-21]Status: DisposedITAT Delhi27 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal

Section 143(3)Section 144CSection 144C(13)Section 153Section 153(1)Section 153(4)

ITA No.4448/Del/2024 Delta Electronics India Pvt. Ltd. Vs ACIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI “H” BENCH: NEW DELHI

Jiteshkumar Madhavbhai Jagani, Surat vs. Dy. CIT, Circle-2(1)(1), Surat

In the result, the appeal of the assessee is allowed

ITA 19/SRT/2026[2015-16]Status: HeardITAT Surat23 Jan 2026AY 2015-16

Bench: Dr. B.R.R. Kumar, Vice-Ms Suchitra Raghunath Kamble

For Appellant: Shri Rasesh Shah, CAFor Respondent: Shri Ajay Uke, Sr. DR
Section 148Section 250

thus void ab initio. Reliance was further placed on the judgment of the Hon'ble Gujarat High Court in Mayurkumar Babubhai Patel v. Income-tax Officer (2024) 176 taxmann.com 25 (Guj.)], wherein a similar view was taken. 4. Following the decision of Co-ordinate Bench of ITAT, Surat in case

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

ITA 5279/DEL/2024[AY 2021-22]Status: DisposedITAT Delhi23 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI

Airbnb India Private Limited, Delhi, India vs. The Deputy Commissioner of Income Tax, Circle 1(1), Central Revenue Building, Delhi, India

In the result, the appeal of the Assessee is allowed

ITA 4331/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb India Private Limited, Dcit, Circle-1(1), 5Th Floor, Caddie Commercial Central Revenue Building, Tower, Aerocity, Vs. Delhi. New Delhi-110037. Pan-Aakca5525B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 24.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. & 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 27.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 24/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 537 (Madras) & Also Airbnb India Pvt. Ltd. Vs. Ito Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

Motorola Solutions India Private Limited, Gurgaon vs. Deputy Commissioner of Income Tax, Circle 1(1), Gurgaon

In the result, appeal of the Assessee is allowed

ITA 4324/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

1 ITA No. 4324/Del/2024 Motorola Solutions India (P) Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH

Avaya India Private Limited, Mumbai vs. Assessing Officer, NFAC, Not Available

In the result, appeals of the Assessee are allowed

ITA 4290/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

1 ITA No. 4290 & 5279/Del/2024 Avaya India Pvt. Ltd. Vs. A.O./NFAC IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI

Airbnb Payments India Private Limited, Gurugram, Haryana vs. The Deputy Commissioner of Income Tax, Circle 1(1), Gurugram, Haryana

In the result, the appeal of the Assessee is allowed

ITA 4263/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalairbnb Payments India Private Dcit, Circle-1(1), Limited, Gurugram, Haryana. Level 9, Spaze I Tech Park, Vs A1 Tower, Sector-49, . Sohna Road, Gurugram-122018 Haryana. Pan-Aanca6203B (Appellant) (Respondent) Assessee By Ms. Reema Grewal, Ca Department By Shri S.K. Jadhav, Cit-Dr Date Of Hearing 20/01/2026 Date Of Pronouncement 23/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Final Assessment Order Passed By Ao Dated 18.07.2024 U/S 143(3) R.W.S. 144C(13) R.W.S. 144B Of The Income Tax Act, 1961 (“The Act” In Short) For Assessment Year 2020-21 Subsequent To The Direction Of The Ld. Dispute Resolution Panel (Drp) Vide Direction Dated 24.06.2024. 2. The Assessee Raised Ground No. 2 Contending That The Final Assessment Order Dated 18/07/2024 Passed By The A.O. Is Time Barred By Limitation & Is Bad In Law, As It Has Been Passed Beyond The Time Frame Prescribed Under Section 153(1) Read With Section 153(4) Of The Income Tax Act, 1961 ('Act' For Short). The Ld. Assessee’S Representative Relying On Airbnb Payments India Private Limited Vs. Dcit The Ratio Laid Down By The Hon'Ble High Court Of Madras In The Case Of Commissioner Of Income-Tax Vs. Roca Bathroom Products (P.) Ltd. [2022] 445 Itr 537 (Madras) & Also Plethora Of Orders Passed By The Co-Ordinate Bench Of The Tribunal, Hyderabad Bench Sought For Allowing The Ground No. 2 Of The Assessee.

Section 143(3)Section 144CSection 153Section 153(1)Section 153(4)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘H’: NEW DELHI BEFORE SHRI YOGESH KUMAR U.S., JUDICIAL MEMBER AND SHRI

At and T Communication Services India Private Limited, New Delhi vs. Assistant Commissioner of Income Tax Circle 1(1), Office of ACIT, Cr Building, Delhi

In the result, appeal of the Assessee is allowed

ITA 4257/DEL/2024[AY 2020-21]Status: DisposedITAT Delhi23 Jan 2026

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

1 ITA No. 4257/Del/2024 AT and T Communication Services India Pvt. Ltd. Vs. ACIT IN THE INCOME TAX APPELLATE TRIBUNAL

Valvoline Cummins Private Limited, Delhi vs. DCIT, Circle-25(1), Delhi

ITA 4178/DEL/2024[2020-21]Status: DisposedITAT Delhi23 Jan 2026AY 2020-21

Bench: Yogesh Kumar U.S. & Shri Manish Agarwal

Section 143(3)Section 144BSection 144CSection 153Section 153(1)Section 153(4)

1 ITA No. 4178/Del/2024 Valvoline Cummins Pvt. Ltd. Vs. DCIT IN THE INCOME TAX APPELLATE TRIBUNAL DELHI (DELHI BENCH ‘H

Income Tax Officer Ward 22.1.1, Mumbai vs. Antara Tushar Motiwala, Mumbai

ITA 3662/MUM/2025[2017-18]Status: DisposedITAT Mumbai22 Jan 2026AY 2017-18

Bench: Shri Amit Shukla & Shri Makarand Vasant Mahadeokar

Section 115BSection 133(6)Section 142(1)Section 143(1)Section 143(3)Section 250Section 68

Assessment Year 2 ITA No. 3662/Mum/2025 Antara Tushar Motiwala 2017-18, arising out of the assessment order dated 20.12.2019 passed by the Income-tax Officer, Ward 22(1)(1), Mumbailhereinafter referred to as “Assessing Officer”], under section 143(3). Facts of the Case 2. The assessee is an individual

Dy. Commissioner of Income Tax, Central Circle-I Noida, Noida vs. M/S Advant It Park Private Limited, Delhi

Appeal is allowed and order of the High Court is set aside

ITA 5334/DEL/2025[2018-19]Status: DisposedITAT Delhi22 Jan 2026AY 2018-19

Bench: Shri Mahavir Singh & Shri Manish Agarwal

Section 143(3)

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI MAHAVIR SINGH, VICE PRESIDENT AND SHRI MANISH