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“investigation wing”

ReassessmentSection 147Section 14712,584 judgments

The decision most relied on for investigation wing is Sarthak Securities Co. Pvt. Ltd. v. ITO (329 ITR 110), cited in 217 judgments on BharatTax.

Leading authorities on investigation wing

Sarthak Securities Co. Pvt. Ltd. v. ITO
329 ITR 110 · 2010 · High Court
217
citing judgments

Reassessment proceedings under Section 147 are invalid if the Assessing Officer records satisfaction based on borrowed satisfaction or information without independently applying their mind and forming their own 'reason to believe' that income has escaped assessment. The AO must arrive at an independent conclusion, not merely act on a report from an investigation wing without due diligence.

ITO, 19(3) (4) Mumbai v. Shamim M Bharwani
69 Taxmann.com 65 · 2016 · Reported
142
citing judgments

Long Term Capital Gains (LTCG) from penny stock transactions are liable to be treated as bogus and added back under Section 68 as unexplained cash credits, especially when evidence suggests the involvement of entry operators providing accommodation entries.

1. Harikishan S. Virmani v. DCIT
394 ITR 146 · 2017 · High Court
97
citing judgments

Reassessment proceedings under section 147 cannot be initiated by the Assessing Officer based on borrowed satisfaction, vague information from the Investigation Wing, or incorrect jurisdictional facts without independent application of mind. Reopening beyond four years from the end of the relevant assessment year, especially where an original assessment was completed under section 143(3), requires specific conditions relating to the assessee's failure to disclose material facts.

PCIT v. M/s. Kesoram Industries 57
417 ITR 334 · 2019 · High Court
96
citing judgments

An assessment completed under Section 143(3) cannot be reopened after four years solely based on third-party information or opinions, such as from an Investigation Wing, without the Assessing Officer applying their own independent mind to the material and having new, independent material on record.

ITO v. Purushottam Das Bangur
224 ITR 362 · 1997 · Supreme Court
90
citing judgments

Information received from the investigation wing constitutes valid 'reason to believe' for initiating reassessment proceedings under Sections 147/148, provided the Assessing Officer applies their mind to the material and does not act mechanically. Prompt issuance of a notice based on such information does not automatically imply a lack of due diligence or borrowed satisfaction.

AGR Investment v. Additional Commissioner
197 Taxmann 177 · 2011 · High Court
81
citing judgments

A reassessment under Section 147/148 is valid if initiated based on specific, non-vague information, even from an investigation wing, provided the Assessing Officer applies independent mind to form a 'reason to believe' that income has escaped assessment.

56 (Guj.) (para 6) v. Aaspas Multimedia Ltd. v. Dy. CIT
83 Taxmann.com 82 · 2017 · High Court
78
citing judgments

Information received from the Investigation Wing, identifying the assessee as a beneficiary of accommodation entries through share application from a third party, constitutes valid tangible material and 'reasons to believe' for initiating reassessment proceedings under Section 147 of the Income Tax Act.

Aradhna Estate Pvt. Ltd. v. DCIT
91 Taxmann.com 119 · 2018 · High Court
56
citing judgments

The Assessing Officer is justified in reopening assessment proceedings based on information received from the Investigation Wing, even when recording findings also rely on documents already on record, provided all procedural requirements for reassessment are met.

Judgments citing investigation wing

ACIT Central Circle-13, New Delhi vs. Minda Capital Pvt Ltd, New Delhi

In the result, the appeal of the Revenue is dismissed

ITA 7919/DEL/2019[2011-12]Status: DisposedITAT Delhi15 Apr 2026AY 2011-12

Bench: Shri Mahavir Singh & Before Shri Mahavir Singh & Before Shri Before Shri Mahavir Singh & Mahavir Singh & Shri Shri Manish Agarwal Shri Shri Manish Agarwal Manish Agarwalmanish Agarwal

For Appellant: Shri Salil Aggarwal, Senior Advocate with Shri Madhur Aggarwal, ShriFor Respondent: Ms. Amisha S. Gupt, Senior DR
Section 142(1)Section 143(3)Section 147Section 153CSection 68

with the present assessee Minda Capital Pvt.Ltd. vide order of Hon’ble High Court dated 2nd July, 2013. Subsequently, information was received by ADIT, Investigation Wing 2(1), Kolkata that there is huge high value credit transactions in the banik account of Bhawani Enterprises and Ekdant Agency. As per ADIT

Deputy Commissioner of Income Tax Circle-4, Nagpur vs. Shikha Indrakumar Agrawal, Nagpur

In the result, appeal by the assessee stands allowed

ITA 239/NAG/2023[2015]Status: DisposedITAT Nagpur10 Apr 2026

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69C

NFAC erred in allowing the appeal of the assessee ignoring the fact that investigation on the basis of information carried out by the Kolkata Investigation Wing and Mumbai on the basis of statement of various entry provider, share brokers, exist providers had unearthed the modus operandi of investments in penny ... assessable as unexplained cash credit under section 68 of the Income-tax Act, 1961 merely on the basis of general reports of the Investigation Wing or on the theory of human probabilities. The Tribunal further held that in the absence of any direct evidence linking the assessee with alleged price

DCIT-CC-2(1), Nagpur vs. Indrakumar Ghisulal Agrawal, Nagpur

In the result, appeal by the assessee stands allowed

ITA 220/NAG/2023[2015-16]Status: DisposedITAT Nagpur10 Apr 2026AY 2015-16

Bench: Shri Pawan Singh & Shri Khettra Mohan Roy

For Appellant: Shri K.P. Dewani, AdvocateFor Respondent: Shri Surjit Kumar Saha, Sr. DR
Section 10(38)Section 143(2)Section 143(3)Section 250Section 68Section 69C

concluded to be non-assessable as unexplained cash credit u/s. 68 of the Act, merely on the basis of general reports of the Investigation Wing or on the theory of human probabilities. The Tribunal further held that in absence of any direct evidence linking the assessee with alleged price manipulation ... hereinabove are undisputed facts on record. 10. We further noticed that the Assessing Officer has primarily placed reliance on the report given by the Investigation Wing of the Income Tax Department, Kolkata to arrive at the conclusion that the long term capital gain reported by the assessee is bogus

Amol Bharat Pensalwar, Latur vs. ITO Ward 1, Latur

In the result, the appeal of the assessee is dismissed

ITA 1226/PUN/2025[2016-17]Status: DisposedITAT Pune10 Apr 2026AY 2016-17

Bench: Shri R.K. Panda & Ms. Astha Chandra

For Appellant: N O N EFor Respondent: Shri Vishal V Sakore
Section 142(1)Section 143(2)Section 144Section 147Section 148Section 153CSection 69A

Latur has reopened the assessment without assuming the jurisdiction in as much as the information in his possession was forwarded by the DI (Investigation wing) which was incriminating in nature, the mandatory action as per law should have been initiated u/s 153C of the IT Act instead

Omnitel Technologies Private Limited, Gurugram Haryana vs. ITO Ward - 3(1) Gurgaon, Gurgaon Haryana

In the result, appeal of the assessee is allowed

ITA 353/DEL/2025[2014-15]Status: DisposedITAT Delhi10 Apr 2026AY 2014-15

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2014-15] Omnitel Technologies Vs Ito Pvt.Ltd., B-220, Florence Ward-3(1) Marvel, Sushant Lok-Iii, Gurgaon Chakkarpur B.O., Sikanderpur Ghost (68), Gurgaon, Haryana-122002 Pan-Aafca2421B Appellant Respondent [Assessment Year : 2016-17] Omnitel Technologies Pvt. Vs Additional/Joint/ Ltd., B-220, Florence Deputy/Assistant Marvel, Sushant Lok-Iii, Commissioner Of Sector-57, Gurgaon, Income Tax, National Haryana-122002 Faceless Assessment Pan-Aafca2421B Centre, Delhi Appellant Respondent Appellant By Shri Sanjay Kumar, Adv. Respondent By Ms. Indu Bala Saini, Sr. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 10.04.2026 Order Per Manish Agarwal, Am : The Captioned Appeals Are Filed By Assessee Against The Separate Orders Dated 10.12.2024 & 06.11.2024 Of Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.

Section 115BSection 147Section 250Section 69C

Nos.353 & 73/Del/2025 purchases of machineries however, the AO without brought any material on record solely based on so-called information received from the Investigation Wing that M/s. R D Technologies, from whom the assessee had made the purchases, related to one Shri Joginder Pal Gupta engaged in the business ... goods as execution in the work contracts. The AO as well as Ld. CIT(A) has simply relied upon the conclusion drawn by the Investigation Wing in the case of Shri Joginder Pal Gupta and ITA Nos.353 & 73/Del/2025 further observed that the assessee has failed to furnish the vital documents

Omnitel Technologies Private Limited, Haryana vs. Additional/Joint/ Deputy/Assistant Commissioner of Income Tax, Delhi

In the result, appeal of the assessee is allowed

ITA 73/DEL/2025[2016-17]Status: DisposedITAT Delhi10 Apr 2026AY 2016-17

Bench: Shri Anubhav Sharma & Shri Manish Agarwal[Assessment Year : 2014-15] Omnitel Technologies Vs Ito Pvt.Ltd., B-220, Florence Ward-3(1) Marvel, Sushant Lok-Iii, Gurgaon Chakkarpur B.O., Sikanderpur Ghost (68), Gurgaon, Haryana-122002 Pan-Aafca2421B Appellant Respondent [Assessment Year : 2016-17] Omnitel Technologies Pvt. Vs Additional/Joint/ Ltd., B-220, Florence Deputy/Assistant Marvel, Sushant Lok-Iii, Commissioner Of Sector-57, Gurgaon, Income Tax, National Haryana-122002 Faceless Assessment Pan-Aafca2421B Centre, Delhi Appellant Respondent Appellant By Shri Sanjay Kumar, Adv. Respondent By Ms. Indu Bala Saini, Sr. Dr Date Of Hearing 21.01.2026 Date Of Pronouncement 10.04.2026 Order Per Manish Agarwal, Am : The Captioned Appeals Are Filed By Assessee Against The Separate Orders Dated 10.12.2024 & 06.11.2024 Of Ld. Commissioner Of Income Tax (A), National Faceless Appeal Centre (“Nfac”), Delhi [“Ld.

Section 115BSection 147Section 250Section 69C

Nos.353 & 73/Del/2025 purchases of machineries however, the AO without brought any material on record solely based on so-called information received from the Investigation Wing that M/s. R D Technologies, from whom the assessee had made the purchases, related to one Shri Joginder Pal Gupta engaged in the business ... goods as execution in the work contracts. The AO as well as Ld. CIT(A) has simply relied upon the conclusion drawn by the Investigation Wing in the case of Shri Joginder Pal Gupta and ITA Nos.353 & 73/Del/2025 further observed that the assessee has failed to furnish the vital documents

Rameshkumar Karsanbhai Patel, Surat vs. ITO, Ward 2(3)(5), Surat

Accordingly the estimated addition made of Rs.35,166/-[0.5% of 70,33,182/-] by the AC invoking provision of section 69C of the I.T Act stand deleted. Thus this ground is allowed

ITA 669/SRT/2025[2015-16]Status: DisposedITAT Surat09 Apr 2026AY 2015-16

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

Section 10(38)Section 115Section 115BSection 250Section 68Section 69C

shares of Sunrise Asian Ltd., which were later credited in the assessee’s demat account. The Assessing Officer, relying upon information received from the Investigation Wing regarding penny stock manipulation, held that the scrip of Sunrise Asian Ltd. was used for generating bogus LTCG entries. The Assessing Officer observed that ... company, 'S' During relevant assessment year, assessee sold said shares and claimed exemption on long term capital gains Assessing Officer received information from Investigation Wing that prices of some shares of penny stock companies which included company, 'S' were artificially rigged to benefit shareholders through bogus claim of LTCG Consequently

Himanshu Daksheshkumar Katwala, Khambhat Anand vs. Income Tax Officer, Ward-1(3)(1), Petlad

In the result, the appeal of the assessee is allowed

ITA 199/AHD/2026[2017-2018]Status: DisposedITAT Ahmedabad09 Apr 2026AY 2017-2018

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Hardik J Raval & Vivek D Rao, ARsFor Respondent: Shri Girish Parihar, Sr. DR
Section 115BSection 132Section 143(3)Section 147Section 69A

return of income for the assessment year 2017-18 declaring total income of Rs. 2,35,340/-. Subsequently, based on information received from the Investigation Wing and data available on the Insight Portal, the case of the assessee was reopened under section 147 of the Act. The information indicated that ... issued by the Assessing Officer, it is evident that the reopening has been carried out on the basis of generalized information received from the Investigation Wing in the case of certain third parties namely Shri Jignesh Shah and Shri Sanjay Shah. However, the Assessing Officer has failed to identify

DCIT, Central Circle-30, New Delhi vs. Shalimar Corp. Ltd, Mumbai

In the result, the appeal of the assessee in ITA No

ITA 3068/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

Assessing Officer. 29. Per contra, the ld. counsel for the assessee vehemently stated that the CIT(A), from the finding of the Investigation Wing which had summoned a director of Nihon Impex and recorded his statement, drew positive conclusion regarding establishment of identity and genuineness of transaction ... supra) squarely applies. 31. We have heard the rival submissions and have perused the relevant material on record. We find that the Investigation Wing had investigated M/s Nihon Impex Pvt Ltd; summoned its director and recorded his statement and did not give any adverse findings. The assessee furnished

Shalimar Corp Ltd, Lucknow vs. DCIT, Central Circle-30, New Delhi

In the result, the appeal of the assessee in ITA No

ITA 2769/DEL/2022[2017-18]Status: DisposedITAT Delhi09 Apr 2026AY 2017-18

Bench: Ms. Madhumita Roy & Shri Naveen Chandra

For Appellant: Shri Subhash Aggarwal, AdvFor Respondent: Shri Mahesh Rajani, CIT-DR
Section 143(3)Section 153ASection 68

Assessing Officer. 29. Per contra, the ld. counsel for the assessee vehemently stated that the CIT(A), from the finding of the Investigation Wing which had summoned a director of Nihon Impex and recorded his statement, drew positive conclusion regarding establishment of identity and genuineness of transaction ... supra) squarely applies. 31. We have heard the rival submissions and have perused the relevant material on record. We find that the Investigation Wing had investigated M/s Nihon Impex Pvt Ltd; summoned its director and recorded his statement and did not give any adverse findings. The assessee furnished

Bhawna Kapoor, New Delhi vs. ACIT Circle-62(1), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 632/DEL/2020[2014-15]Status: DisposedITAT Delhi09 Apr 2026AY 2014-15

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarsmt. Bhawna Kapoor Vs. Acit Prop M/S Manish Circle 62(1) Handicraft 1196, Main Delhi Bazar, Paharganj, New Delhi 110055 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adxpk 3853 F Appellant .. Respondent

For Appellant: Sh. Ramesh Chander, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10(38)Section 142(1)Section 143(2)Section 143(3)Section 250(6)Section 68Section 69A

Appeals)-20, New Delhi erred in law in dismissing the appeal filed against the assessment order dated 28-12-2016 without appreciating that the Investigation Wing Kolkata report was not even confronted to the Appellant and also disregarding that the transactions were backed by all the required documents: 5. That ... Section 10(38), in a pre- planned manner to evade taxes. The AO extensively relied upon the search and survey operations conducted by the Investigation Wing of the Income Tax Department in Kolkata, Delhi, Mumbai and Ahmedabad on penny stocks, which sets out the modus operandi adopted in the business

Gyan Prakash Gupta, New Delhi vs. ITO Ward-10(4), New Delhi

In the result, appeal filed by the assessee is allowed

ITA 6271/DEL/2019[2015-16]Status: DisposedITAT Delhi09 Apr 2026AY 2015-16

Bench: Shri S Rifaur Rahman & Shri Vimal Kumarlate Gyan Prakash Gupta Vs. Ito Through Legal Heir Raj Ward 10(4) Kumari Gupta New Delhi Plot No.6 & 7, Defence Enclave, Laxmi Nagar, East Delhi 110092 "थायीलेखासं./जीआइआरसं./Pan/Gir No: Adupg 2697 N Appellant .. Respondent

For Appellant: Sh. Ajit Gandhi, AdvFor Respondent: Ms. Harpreet Kaur Hansra, Sr. DR
Section 10Section 10(38)Section 143(2)Section 143(3)Section 250Section 68

record with respect to activities conducted by such brokers (e) No material on record that cash trail of the appellate was prepared by the Investigation Wing, or by the AO (f) Even neither the assessee not the assessee's broker 's name either in SEBI or Investigation Report ... invoking the principle of human probabilities and suspicious surrounding only and on the basis of weak financials of these companies, SEBI Proceedings, Investigation wing, Kolkata, report and statement of Shri Sumit Kumar, the director of AMS Power Tronics Ltd. and have not commented on the evidences/information provided by the Assessee

Shri Bhumika Strips Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 1364/AHD/2025[2016-17]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2016-17
Section 115Section 115BSection 147Section 148Section 68

Assessee filed its Return of Income on 30.09.2014 declaring total income of Rs.20,65,910/-. There was information received from the Investigation Wing that the Assessee had taken benefit of accommodation entry for an amount of Rs.1,60,86,323/- from M/s. Kabra and Company (Prop. Suresh Prabhulal Kabra), Madhav ... Assessing Officer about the date of cancellation of the VAT registration by VAT department. However, based on the information received from the Investigation Wing, the Assessing Officer made addition under section 68 of the Act. The Assessee during the appellate proceedings clarified that M/s. Kabra and Company, wherein the proprietor

Shri Bhumika Strips Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 1363/AHD/2025[2015-16]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2015-16
Section 115Section 115BSection 147Section 148Section 68

Assessee filed its Return of Income on 30.09.2014 declaring total income of Rs.20,65,910/-. There was information received from the Investigation Wing that the Assessee had taken benefit of accommodation entry for an amount of Rs.1,60,86,323/- from M/s. Kabra and Company (Prop. Suresh Prabhulal Kabra), Madhav ... Assessing Officer about the date of cancellation of the VAT registration by VAT department. However, based on the information received from the Investigation Wing, the Assessing Officer made addition under section 68 of the Act. The Assessee during the appellate proceedings clarified that M/s. Kabra and Company, wherein the proprietor

Shri Bhumika Strips Private Limited, Ahmedabad vs. The ITO, Ward-4(1)(1), Ahmedabad

In the result, the appeal filed by the Assessee in ITA No

ITA 1362/AHD/2025[2014-15]Status: DisposedITAT Ahmedabad08 Apr 2026AY 2014-15
Section 115Section 115BSection 147Section 148Section 68

Assessee filed its Return of Income on 30.09.2014 declaring total income of Rs.20,65,910/-. There was information received from the Investigation Wing that the Assessee had taken benefit of accommodation entry for an amount of Rs.1,60,86,323/- from M/s. Kabra and Company (Prop. Suresh Prabhulal Kabra), Madhav ... Assessing Officer about the date of cancellation of the VAT registration by VAT department. However, based on the information received from the Investigation Wing, the Assessing Officer made addition under section 68 of the Act. The Assessee during the appellate proceedings clarified that M/s. Kabra and Company, wherein the proprietor

Gradiente Infotainment Ltd, Hyderabad vs. Income Tax Officer, Ward 14(5), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1655/HYD/2025[2012-13]Status: DisposedITAT Hyderabad08 Apr 2026AY 2012-13

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

determining the total income of the assessee at Rs.13,76,66,370/-. Subsequently, on the basis of information received from the Investigation Wing, the case of the assessee was again reopened under section 147 of the Act and accordingly, notice under section 148 dated 28.03.2018 was issued to the assessee

Grandiente Infotainment Ltd, Hyderabad vs. Income Tax Officer, Ward 14(5), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1654/HYD/2025[2011-12]Status: DisposedITAT Hyderabad08 Apr 2026AY 2011-12

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

determining the total income of the assessee at Rs.13,76,66,370/-. Subsequently, on the basis of information received from the Investigation Wing, the case of the assessee was again reopened under section 147 of the Act and accordingly, notice under section 148 dated 28.03.2018 was issued to the assessee

Gradiente Infotainment Ltd, Hyderabad vs. Income Tax Officer, Ward 14(5), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1653/HYD/2025[2011-12]Status: DisposedITAT Hyderabad08 Apr 2026AY 2011-12

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

determining the total income of the assessee at Rs.13,76,66,370/-. Subsequently, on the basis of information received from the Investigation Wing, the case of the assessee was again reopened under section 147 of the Act and accordingly, notice under section 148 dated 28.03.2018 was issued to the assessee

Gradiente Infotainment Ltd, Hyderabad vs. Income Tax Officer, Ward 14(5), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1652/HYD/2025[2010-11]Status: DisposedITAT Hyderabad08 Apr 2026AY 2010-11

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

determining the total income of the assessee at Rs.13,76,66,370/-. Subsequently, on the basis of information received from the Investigation Wing, the case of the assessee was again reopened under section 147 of the Act and accordingly, notice under section 148 dated 28.03.2018 was issued to the assessee

Gradiente Infotainment Ltd, Hyderabad vs. Income Tax Officer, Ward 14(5), Hyderabad

In the result, the appeal filed by the assessee in ITA

ITA 1651/HYD/2025[2009-10]Status: DisposedITAT Hyderabad08 Apr 2026AY 2009-10

Bench: Shri Ravish Sooda N D Shri Madhusudan Sawdiaआ.अपी.सं /Ita Nos.1637 & 1651 To 1655 /Hyd/2025 (िनधा"रण वष"/Assessment Years: 2009-10 To 2013-14) Gradiente Infotainment Ltd Vs. Income Tax Officer Hyderabad Ward 14 (5) Pan: Aaccg1241Q Hyderabad (Appellant) (Respondent) िनधा""रती "ारा/Assessee By: N O N E राज" व "ारा/Revenue By:: Shri D. Praveen, Sr. Ar सुनवाई की तारीख/Date Of Hearing: 30/03/2026 घोषणा की तारीख/Pronouncement: 08/04/2026 आदेश/Order Per Madhusudan Sawdia, A.M.:

For Appellant: N O N EFor Respondent: : Shri D. Praveen, Sr. AR
Section 35D

determining the total income of the assessee at Rs.13,76,66,370/-. Subsequently, on the basis of information received from the Investigation Wing, the case of the assessee was again reopened under section 147 of the Act and accordingly, notice under section 148 dated 28.03.2018 was issued to the assessee