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“Section 142(1)”

Section References (mined)Section 142Section 142(1)15,051 judgments

The decision most relied on for Section 142(1) is Collector, Land Acquisition v. Mst. Katiji (167 ITR 471), cited in 3,926 judgments on BharatTax.

Leading authorities on Section 142(1)

Collector, Land Acquisition v. Mst. Katiji
167 ITR 471 · 1987 · Supreme Court
3,926
citing judgments

Delay in filing appeals, when supported by sufficient or justifiable cause, should be condoned with a liberal approach to ensure substantial justice. This principle prioritizes the cause of justice over mere technicalities.

Malabar Industrial Co. Ltd. v. CIT
243 ITR 83 · 2000 · Supreme Court
2,943
citing judgments

For revision under Section 263, the Assessing Officer's order must be both erroneous and prejudicial to the interests of the revenue; if either condition is not met, the revisionary jurisdiction cannot be invoked. An order is not erroneous merely because the Assessing Officer did not record the details of enquiries conducted, provided due enquiries were made.

CIT v. Multiplan India Ltd.
38 ITD 320 · 1991 · ITAT
2,267
citing judgments

An appeal before the Income Tax Appellate Tribunal can be dismissed for non-prosecution or treated as unadmitted when the appellant fails to appear, cooperate, or show diligence, in accordance with Rule 19(2) of the Income-tax (Appellate Tribunal) Rules. The law aids the vigilant, not those who sleep on their rights.

Estate of Late Tukojirao Holkar v. CWT
223 ITR 480 · 1997 · High Court
2,040
citing judgments

A court or tribunal is not bound to answer a reference or adjudicate an appeal on its merits if the party at whose instance the proceeding is made fails to appear at the hearing or take necessary steps for its proper conduct.

Sumati Dayal v. CIT
214 ITR 801 · 1995 · Supreme Court
1,967
citing judgments

The Revenue is entitled to look behind the apparent form of a transaction to discover its true nature, applying the test of human probabilities and surrounding circumstances. If transactions defy logic or are unnatural, they can be treated as bogus, even if supported by some documentation, especially in cases of cash credits or unexplained investments.

CIT v. Kelvinator of India Ltd.
320 ITR 561 · 2010 · Supreme Court
1,673
citing judgments

An Assessing Officer cannot initiate reassessment proceedings under Section 147 of the Income Tax Act based on a mere change of opinion. Reassessment is permissible only when there is fresh tangible material leading to the belief of income escapement, not merely a review of existing facts.

CIT v. B.N. Bhattacharya & Another
118 ITR 461 · 1997 · Supreme Court
1,656
citing judgments

Appealing a tax assessment requires more than just filing the appeal; it involves actively pursuing it. The assessee must effectively engage with the appellate process.

CIT v. Durga Prasad More
82 ITR 540 · 1971 · Supreme Court
1,579
citing judgments

Tax authorities must judge evidence using the test of human probabilities and consider the apparent as real until there are reasons to believe it is not. They can rely on circumstantial evidence and the preponderance of probabilities to determine the genuineness of transactions.

Judgments citing Section 142(1)

P Pushpalatha, Chennai vs. ITO, Ncc-10(3), Chennai

In the result, the appeal of the assessee stands dismissed

ITA 2791/CHNY/2025[2010-11]Status: DisposedITAT Chennai19 Jan 2026AY 2010-11

Bench: Hon’Ble Shri Inturi Rama Rao & Shri Ss Viswanethra Raviassessment Years: 2010-11 P.Pushpalatha, Income Tax Officer, No.11, Vivek Nagar, Kolathur, Non-Corporate Circle-10(3) Chennai-600 099. Chennai. [Pan: Ainpp2985Q] Appellant Respondent Assessee By : Mr.K.Balasubramanian, Advocate Revenue By : Ms.R.Anitha, Addl.Cit Date Of Hearing : 13.01.2026 Date Of Pronouncement : 19.01.2026 O R D E R Per Inturi Rama Rao, A.M :

For Appellant: Mr.K.Balasubramanian, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 131(1)Section 133ASection 142(1)Section 143(2)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI BEFORE HON’BLE SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER AND SHRI

Deputy Commissioner of Income Tax, Central Circle-2(1), Chennai vs. Sri Muthukumaran Educational Trust, Chennai

In the result, the appeal filed by the Revenue as well as the cross objection filed by the assessee are dismissed

ITA 1262/CHNY/2025[2013-14]Status: DisposedITAT Chennai19 Jan 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunathaआयकर अपील सं./Ita No.: 1262/Chny/2025 & C.O.No.63/Chny/2025 (In Ita No.: 1262/Chny/2025) िनधा#रण वष# / Assessment Year: 2013-14 Dcit, Sri Muthukumaran Educational Trust, Central Circle -2 (1), Vs. 641/61, Ramasamy Salai, Chennai. K. K. Nagar, Chennai – 600 078. [Pan: Aabts-6980-L] (अपीलाथ%/Appellant) (&'थ%/Respondent/ Cross Objector ) Assessee By : Shri. R. Venkata Raman, C.A. Department By : Mr. Bipin C.N., C.I.T. & Ms. R. Anita, Addl. C.I.T. सुनवाई की तारीख/Date Of Hearing : 29.10.2025 घोषणा की तारीख/Date Of Pronouncement : 19.01.2026 आदेश /O R D E R

For Appellant: Shri. R. Venkata Raman, C.AFor Respondent: Mr. Bipin C.N., C.I.T. &
Section 12ASection 132Section 139(1)Section 142(1)Section 143(2)Section 143(3)Section 153A

आयकर अपीलीय अिधकरण, ‘सी’ "ायपीठ, चे"ई IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH, CHENNAI "ी मनु कुमार िग"र

Orient Overseas Container Line Limited, Mumbai vs. DCIT (Int) Tax Circle 3(2)(2), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 6570/MUM/2025[2023-24]Status: DisposedITAT Mumbai19 Jan 2026AY 2023-24

Bench: Shri Om Prakash Kantshri Sandeep Singh Karhailorient Overseas Container Line Limited, C/O Oocl (India) Private Limited, Icc Chambers, 5Th Floor, Saki Vihar Road, Opp. Santogen Silk Mills, Powai, ............... Appellant Mumbai - 400072 Pan : Aaaco5679E V/S Deputy Commissioner Of Income Tax (International Taxation), Circle – 3(2)(2), ……………… Respondent 6Th Floor, Kautilya Bhavan, Bandra Kurla Complex, Mumbai - 400051

For Appellant: Shri Nikhil TiwariFor Respondent: Shri Krishna Kumar, Sr.DR
Section 115JSection 143(2)Section 143(3)Section 144CSection 144C(13)Section 144C(5)Section 153Section 244ASection 44B

Rs.1,32,79,99,310/-. The return filed by the assessee was selected for scrutiny, and statutory notices under section 143(2) and section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was noticed that the assessee has collected

Sheth Realtors, Mumbai vs. ACIT-CC-7(1), Mumbai

In the result, the appeal by the assessee is partly allowed for statistical purposes

ITA 5947/MUM/2025[2018-19]Status: DisposedITAT Mumbai19 Jan 2026AY 2018-19

Bench: Shri Arun Khodpiashri Sandeep Singh Karhailsheth Realtors Vasant Oasis, Site Office, Upper Basement, Cts No.345A 1 To 3, 345A 5 To 6, Makwana Road, Marol, Andheri (East), ............... Appellant Mumbai – 400059 Pan: Aavfa3975F

For Appellant: Dr. K ShivramFor Respondent: Shri Vivek Perampurna, CIT-DR
Section 133(6)Section 139(1)Section 2(24)(x)Section 250

income. The return filed by the assessee was selected for complete scrutiny under CASS, and statutory notices under section 143(2) and section 142(1) of the Act were issued and served on the assessee. During the assessment proceedings, it was observed that the assessee has claimed material purchases

Incometax Officer-42(1)(3), Mumbai vs. Nipul Sureshchandra Mehta, Mumbai

ITA 4291/MUM/2025[2017-18]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-18

Bench: Shri Pawan Singh, Jm & Shri Arun Khodpia, Am

For Appellant: Shri Sanjay A. Thakkar &For Respondent: Assessee by
Section 144Section 69A

आयकर अपीलीय अिधकरण "ाय पीठ मुंबई म"। IN THE INCOME TAX APPELLATE TRIBUNAL “B” BENCH, MUMBAI BEFORE SHRI PAWAN SINGH

Asmeeta Infratech Limited, Bhiwandi vs. ITO Ward 1(1), Kalyan

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

ITA 2764/MUM/2025[2017-2018]Status: DisposedITAT Mumbai19 Jan 2026AY 2017-2018

Bench: Shri Sandeep Gosain

For Respondent: Shri Surendra Mohan, (Sr. DR)
Section 143(3)Section 154Section 270A

IN THE INCOME-TAX APPELLATE TRIBUNAL“A” BENCH, MUMBAI BEFORE SHRI SANDEEP GOSAIN, JUDICIAL MEMBER & SHRI PRABHASH SHANKAR, ACCOUNTANT MEMBER

Vimla Devi Thakran, Gurgaon vs. Income Tax Officer, New Delhi

In the result, appeal of the assessee is allowed

ITA 8305/DEL/2025[2017-18]Status: DisposedITAT Delhi19 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godaraassessment Year: 2017-18 Vimla Devi Thakran, Vs. Income Tax Officer, I Tower, Ea-8, 6Th Floor, Tata Ward -43(2), Primanti, South City-Ii, New Delhi Sector-72, Gurgaon Pan: Agfpt4774R (Appellant) (Respondent) Assessee By Sh. S.K. Wadhwa, Ca Department By Sh. Manoj Kumar, Sr. Dr

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 263Section 28Section 56(2)(viii)Section 57

served notice under section 143(2) upon the 2 | P a g e assessee on 22.09.2019 followed by issue of notice under section 142(1) of the Act on 23.11.2020. The Ld. AO completed the assessment on 22.01.2021 under section 143(3) r.w. section ... case of the assessee. 6.1 Elaborating the above contentions, the Ld. AR pointed out that in notice under section 142(1) of the Act dated 23.11.2020 (copy at Paper Book page 1-2), the Ld. AO required the assessee to furnish documentary evidence in support of claim that the amount

Mahender, Huda Colony, Hansi vs. Income Tax Ward-1, Hisar, Aayakar Bhawan

In the result, appeal of the assessee is allowed

ITA 8139/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: SHRI SATBEER SINGH GODARA (Judicial Member)

Section 10(37)Section 142(1)Section 143Section 143(1)(a)Section 143(2)Section 143(3)Section 147Section 263Section 28Section 56(2)(viii)

served notice under section 143(2) upon the 2 | P a g e assessee on 22.09.2019 followed by issue of notice under section 142(1) of the Act on 23.11.2020. The Ld. AO completed the assessment on 22.01.2021 under section 143(3) r.w. section ... case of the assessee. 6.1 Elaborating the above contentions, the Ld. AR pointed out that in notice under section 142(1) of the Act dated 23.11.2020 (copy at Paper Book page 1-2), the Ld. AO required the assessee to furnish documentary evidence in support of claim that the amount

Centre for General Education Society, Ghaziabad vs. CIT(Exemption), Delhi

In the result, the appeal of the assessee is allowed

ITA 2423/DEL/2025[2020-21]Status: DisposedITAT Delhi19 Jan 2026AY 2020-21

Bench: Shri Mahavir Singh & Smt. Renu Jauhricentre For General Vs. Cit Exemption Education Society, Lucknow A-16, Site-3, Merrut Road Upside Indl. Area, Ghaziabad (Pan: Aaatc8262G) (Appellant) (Respondent) Assessee By : S/Shri Akhilesh Kumar, Adv. & Govind Agarwal, Adv. Revenue By : Shri Jitender Singh, Cit(Dr)

For Appellant: S/Shri Akhilesh Kumar, Adv. & Govind Agarwal, AdvFor Respondent: Shri Jitender Singh, CIT(DR)
Section 10Section 12ASection 142(1)Section 143(2)Section 143(3)Section 263Section 80G

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

Atul Kumar Agrawal, Manpur Road, Kashipur vs. National E-Assessment Centre, New Delhi

In the result, appeal of the assessee is partly allowed

ITA 19/DDN/2025[2018-19]Status: DisposedITAT Dehradun16 Jan 2026AY 2018-19

Bench: Shri Yogesh Kumar U.S & Shri Manish Agarwal[Through Virtual Mode] [Assessment Year: 2018-19] Mr. Atul Kumar Agarwal Vs National Prop.M/S. R.K. Industries, E-Assessment Centre, Manpur Road, Kashipur, New Delhi U.S. Nagar, Uttarakhand- 244713 Pan-Aaopa9970H Appellant Respondent Assessee By Shri Deepak Joshi,Adv. & Shri Rudra Pratab, Adv. Revenue By Shri Amar Pal Singh, Sr.Dr Date Of Hearing 13.11.2025 Date Of Pronouncement 16.01.2026 Order Per Manish Agarwal, Am : The Present Appeal Is Filed By The Assessee Against The Order Dated 04.12.2024 By Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld. Cit(A)”] In Appeal No. Nfac/2017-18/10235798 Passed U/S 250 Of The Income Tax Act, 1961 [“The Act”] Arising From The Assessment Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Pertaining To Assessment Year 2018-19. 2. Brief Facts Of The Case Are That Assessee Filed His Return Of Income On 15.08.2018, Declaring Total Income At Inr 5,81,560/-. The Case Of The Assessee Was Re-Opened U/S 147 Of The Act. Accordingly, Notice U/S 148 Was Issued On 30.03.2022, In Response To Which The Assessee Filed Return Of Income On 03.05.2022, Declaring Same Income As Was Declared In The Return Filed U/S 139(1) Of The Act. Thereafter Notice U/S 143(2) Of The Act Was Issued Followed By Notices U/S 142(1) Alongwith Questionnaires. In Response Filed Replies From Time To Time. After Considering The Submissions Made By The Assessee, Ao Completed The Assessment Vide Order Dated 15.03.2023 Passed U/S 147 R.W.S. 144B Of The Act Wherein The Total Income Was Assessed At Inr 54,23,320/-.

Section 133ASection 139(1)Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69C

ITA No.19/DDN/2025 IN THE INCOME TAX APPELLATE TRIBUNAL DEHRADUN “DB” BENCH: DEHRADUN BEFORE SHRI YOGESH KUMAR U.S, JUDICIAL MEMBER & SHRI

Manishkumar Jadulal Thakkar, Rajkot vs. ITO Ward (1) (1), RKT, It-Office, New Aayakar Bhawan, Vatiaka, Rajkot

In the result, the appeal of the assessee is partly allowed, in above terms

ITA 12/RJT/2026[2012-13]Status: HeardITAT Rajkot16 Jan 2026AY 2012-13

Bench: Dr. Arjun Lal Sainiआयकरअपीलसं./Ita No. 12/Rjt/2026 ("नधा"रणवष"/Assessment Year: (2012-13) Manishkumar Jadulal Thakkar The Ito, Wd-(1)(1) Rajin Infrastructure Shivam Park Sn 3, New Aayakar Bhavan, Vatiaka, Vs. Corner 150Ft Ring Road, Nr. Nagrik Rajkot-360001 Bank, Nr. Raiya Telephone Exchange, Rajkot – 360005 "थायीलेखासं./जीआइआरसं./Pan/Gir No.: Adbpt5491J (अपीलाथ"/Assessee) (""यथ"/Respondent)

For Appellant: Shri Suresh Tejwani, Ld. ARFor Respondent: Shri Abhimanyu Singh Yadav, Ld. Sr. DR
Section 131Section 142(1)Section 143(2)Section 143(3)Section 147Section 148

आयकरअपीलीयअिधकरण,राजकोट "ायपीठ,राजकोट। IN THE INCOME TAX APPELLATE TRIBUNAL, “SMC” RAJKOT BENCH, RAJKOT BEFORE DR. ARJUN LAL SAINI, ACCOUNTANT

Kalawati Enterprises Private Limited, Patna vs. Deputy Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 358/PAT/2025[2013-14]Status: DisposedITAT Patna16 Jan 2026AY 2013-14

Bench: SHRI L.P. SAHU (Accountant Member), SHRI SONJOY SARMA (Judicial Member)

For Appellant: Shri Somnath Ghosh, AdvocateFor Respondent: Shri Manab Adak, JCIT
Section 142(1)Section 143(2)Section 144BSection 147Section 148Section 151A

आयकर अपीलीय अधिकरण,पटना न्यायपीठ,पटना IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, PATNA BEFORE SHRI L.P. SAHU, AM

Radhakishan, Khategaon, Dewas vs. ITO-2, Dewas

Appeals are allowed for statistical purpose

ITA 678/IND/2025[2010-11]Status: DisposedITAT Indore16 Jan 2026AY 2010-11
Section 144Section 147Section 148Section 246A

Radhakishan ITA No. 678/Ind/2025 - A.Y.2010-11 corresponding previous year period is from 01.04.2009 to 31.03.2010. 2. Factual Matrix 2.1 That as

Santosh Bai Bhatevra, Jhabua vs. ITO Ward -1, Ratlam

In the result, the impugned order partly allowing the first

ITA 519/IND/2025[2017-18]Status: DisposedITAT Indore16 Jan 2026AY 2017-18

Bench: Shri B.M. Biyani & Shri Paresh M Joshisantosh Bai Bhatevra, Ito Ward-1, बनाम/ 1, Rupkheda, Ranapur, Ratlam. Vs. Jhabua, Ratlam.(M.P) (Pan: Asqpb6129D) (Appellant) (Respondent) Assessee By Shri Shrawan Gupta, Adv. Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 08.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

Section 133(6)Section 142(1)Section 143(2)Section 143(3)Section 250Section 253Section 69A

annexure to notice No:- ITBA/AST/F/142(1)/2019-20/1019454663(1) dated 25.10.2019 fixing the case for compliance on or before 30.10.2019. Another notice under section 142(1) of the act was issued vide notice no:- ITBA/AST/F/142(1)/2019- 20/1021003011(1)dated 24.11.2019 fixing the date of compliance on or before

Radheshyam Agarwal, Bhopal vs. The PCIT, Central, Bhopal

ITA 417/IND/2025[2018-19]Status: DisposedITAT Indore16 Jan 2026AY 2018-19

Bench: Shri B.M. Biyani & Shri Paresh M Joshi

Section 115BSection 133ASection 143(2)Section 147Section 148Section 148ASection 253Section 263

आयकर अपीलीय अधिकरण, इंदौर न्यायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT

Neha Tamrakar, Bhopal vs. Income Tax Officer 5 (1), Bhopal

In the result, the “Impugned Order” is set aside as & by

ITA 175/IND/2025[2009-10]Status: DisposedITAT Indore16 Jan 2026AY 2009-10

Bench: Shri B.M. Biyani & Shri Paresh M Joshineha Tamrakar, Ito -5(1), बनाम/ 177 A Sector, Indrapuri Bhopal. Vs. Bhopal(M.P.) (Pan: Ajtpt6475G) (Appellant) (Respondent) Assessee By Shri Soumya Bumb, Ca Revenue By Shri Ashish Porwal, Sr.Dr Date Of Hearing 12.01.2026 Date Of Pronouncement 16.01.2026 आदेश/ O R D E R

Section 129Section 139Section 142(1)Section 144Section 147Section 148Section 148(2)Section 151Section 246Section 250

आयकरअपीलीयअिधकरण, इंदौर"ायपीठ, इंदौर IN THE INCOME TAX APPELLATE TRIBUNAL INDORE BENCH, INDORE BEFORE SHRI B.M. BIYANI, ACCOUNTANT MEMBER AND

Chudaji Thakor, Vasajada vs. Income Tax Officer, Ward 1, Gandhinagar

In the result, the appeal filed by the Assessee is hereby allowed

ITA 2049/AHD/2025[2018-19]Status: DisposedITAT Ahmedabad16 Jan 2026AY 2018-19
Section 142(1)Section 148Section 272A(1)(d)Section 273B

IN THE INCOME TAX APPELLATE TRIBUNAL AHMEDABAD “C” BENCH Before: Smt. Annapurna Gupta, Accountant Member And Shri T. R. Senthil

Mr Dhananjay Mahadeo Sonsurkar, Mumbai vs. ITO/CIT (A), Mumbai

In the result, the appeal of the assessee is allowed

ITA 6044/MUM/2025[2019-20]Status: DisposedITAT Mumbai16 Jan 2026AY 2019-20

Bench: Shri Anikesh Banerjee & Shri Prabhash Shankar

For Appellant: Mr. Prashant Ghumare,(virtually present)For Respondent: Shri Umashankar Prasad, (CIT DR)
Section 142(1)Section 144Section 272A(1)(d)Section 273B

evidence had been filed for the claim that any written submission was ever made before the Assessing Officer in compliance to notices under section 142(1). There was no reasonable ground for non- compliance. Therefore, the penalty order was affirmed. 5. Before us, the ]1d-AR submitted that the ld.CIT

Satish Kumar Mailik, New Delhi vs. ITO Ward 52(3), New Delhi

In the result, appeal of the assessee is partly allowed

ITA 4307/DEL/2025[2017-18]Status: DisposedITAT Delhi16 Jan 2026AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Manish Agarwalsatish Kumar Malik, Income Tax Officer, 2/31, Ansari Road, Darya Ganj, Ward-52(3), New Delhi-110002. Vs. Delhi. Pan-Adrpm7097D (Appellant) (Respondent) Assessee By Shri R.M. Mehta, Ca & Shri J.P. Chawla, Ca Department By Shri Jitender Singh, Cit-Dr Date Of Hearing 24/11/2025 Date Of Pronouncement 16/01/2026 O R D E R Per Manish Agarwal, Am: The Present Appeal Is Filed By The Assessee Against The Order Of Learned Commissioner Of Income Tax (Appeals), National Faceless Appeal Centre (Nfac), Delhi Dated 28.05.2025 In Appeal No. Cit(A), Delhi-18/10299/2019-20 Arising Out Of The Order Passed U/S 143(3) Of The Income Tax Act, 1961 (‘The Act’ In Short) Dated 30.12.2019 For Assessment Year 2017-18. 2. Brief Facts Of The Case Are That The Assessee Is An Individual & Engaged In The Business Of Trading Of Goods. The Return Of Income For The Year Under Appeal Was Filed On 02.11.2017 Declaring Total Income Of Rs.26,19,530/- & The Case Of The Assessee Was Selected Under Complete Scrutiny Under Cass For The Reason “Abnormal Increase In Cash Deposit During The Demonetization”. Thereafter, Notice U/S 143(2) Satish Kumar Malik Vs. Ito Followed By Notices U/S 142(1) Were Issued From Time To Time, In Response To Which Assessee Filed Written Submissions. After Considering The Submissions Filed By The Assessee The Ao Was Of The Opinion That Assessee Had Deposited Cash Of Rs.44,44,750/- In Bank During Demonetization Period In Sbn Source Of Which Was Not Explained And, Therefore, Made The Addition Of The Said Cash As Unexplained Credits U/S 68 Of The Act & Further Invoked The Provisions Of Section 115Bbe Of The Act & Charge Tax At The Higher Rate.

Section 115BSection 142(1)Section 143(2)Section 143(3)Section 145(3)Section 68

IN THE INCOME TAX APPELLATE TRIBUNAL DELHI BENCH ‘A’: NEW DELHI BEFORE SHRI SATBEER SINGH GODARA, JUDICIAL MEMBER AND SHRI

Tsi Yatra Private Limited, Delhi vs. DCIT, Circle-25(1), Delhi

In the result, appeal of assessee in ITA No

ITA 1363/DEL/2025[2018-19]Status: DisposedITAT Delhi16 Jan 2026AY 2018-19

Bench: Shri Anubhav Sharma & Shri Naveen Chandra

For Appellant: Shri C.S. Anand, AdvFor Respondent: Shri Om Prakash, Sr. DR
Section 143(2)Section 37Section 37(1)

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI ‘C’ BENCH, NEW DELHI BEFORE SHRI ANUBHAV SHARMA, JUDICIAL MEMBER, AND SHRI NAVEEN