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“Section 147(3)”

Section References (mined)Section 147Section 147(3)11 judgments

SHREE VAGAD VISHA OSWAL CHOVISI MAHAJAN CHARITABLE TRUST,MALAD EAST vs. ASSISTANT DIRECTOR OF INCOME TAX (EXEMP)-II(2) MUMBAI, CUMBALLA HILLS

In the result, appeal is allowed as indicated above

ITA 5854/MUM/2025[2010-11]Status: DisposedITAT Mumbai19 Jan 2026AY 2010-11

Bench: Shri Saktijit Dey & Shri Jagadishshree Vagad Visha Oswal Chovisi Assistant Director Of Income Tax-Ii(2), Mahajan Charitable, Mumbai 103, 1St Floor, Shree Parimal, Daftary Road, Malad East, Vs. Mumbai - 400097

For Appellant: Shri S.D. Chheda, CAFor Respondent: Shri Arun Kanti Datta, CIT-DR
Section 11Section 147Section 147(3)Section 148

IN THE INCOME TAX APPELLATE TRIBUNAL “G” BENCH, MUMBAI BEFORE SHRI SAKTIJIT DEY, VICE PRESIDENT AND SHRI JAGADISH, ACCOUNTANT MEMBER

ACIT,CIRCLE-10(1) , NEW DELHI vs. INDEX SECURITIES & RESEARCH PVT LTD, NEW DELHI

ITA 2181/DEL/2022[2016-17]Status: DisposedITAT Delhi16 Jan 2026AY 2016-17

Bench: Shri S Rifaur Rahman & Shri Vimal Kumar

IN THE INCOME TAX APPELLATE TRIBUNAL, DELHI BENCH: “C” NEW DELHI BEFORE SHRI S RIFAUR RAHMAN, ACCOUNTANT MEMBER AND SHRI

YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. COMMISSIONER OF INCOME TAX- APPEAL, GHAZIABAD

In the result, appeal of the assessee is allowed

ITA 2489/DEL/2024[2006-07]Status: DisposedITAT Delhi10 Oct 2025AY 2006-07

Bench: Shri Yogesh Kumar U.S. & Shri Manish Agarwalyamuna Expressway Cit(Appeal), Industrial Development Ghaziabad. Authority, Greator Noida, Vs. First Floor, Commercial Complex, Gautambudh Nagar, Uttar Pradesh-201308. Pan-Aaalt0341D (Appellant) (Respondent)

Section 10(46)Section 12ASection 147(3)Section 148Section 271ASection 271BSection 3Section 44A

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

YAMUNA EXPRESSWAY INDUSTRIAL DEVELOPMENT AUTHORITY,GREATER NOIDA vs. COMMISSIONER OF INCOME TAX- APPEAL, GHAZIABAD

In the result, the appeal of the assessee is allowed

ITA 2488/DEL/2024[2006-07]Status: DisposedITAT Delhi26 Sept 2025AY 2006-07

Bench: SHRI YOGESH KUMAR U.S. (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 10Section 12ASection 147(3)Section 148Section 2Section 22Section 271ASection 271BSection 3Section 44A

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

DALU VASU HIRANANDANI,MUMBAI vs. ITO (IT) - 2(2)(1), MUMBAI

ITA 1788/MUM/2024[2012-13]Status: DisposedITAT Mumbai30 Dec 2024AY 2012-13

Bench: Shri Amit Shukla, Jm & Shri Omkareshwar Chidara, Am

For Appellant: Shri Nishant Ruparel , AR
Section 143(3)Section 147Section 147(3)Section 24

held that having second thought on same matrial is not permissible to reopen the assessment. (c) Section 147(3) clearly says that assessment cannot be reopened after 4 years, if there is no failure on the part of assessee. 8. In view of the above, the appeal of assessee

M/S STAR BRILLIAN,MUMBAI vs. ASSTT. CIT -19(3), MUMBAI

In the result, the appeal of the assessee for A

ITA 1552/MUM/2020[2013-14]Status: DisposedITAT Mumbai15 Mar 2024AY 2013-14

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri P.D. Chougule, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 147Section 147(3)Section 148

jewelleries. It filed its return of income on 30th December, 2009 at a total income of ₹26,80,000/-. Subsequently, assessment proceedings under Section 147(3) of the Act was completed on 23rd December, 2011, at a total income of ₹49,28,400/-. Thereafter, survey, search and seizure actions were

M/S STAR BRILLIAN ,MUMBAI vs. ITO - 19(3)(4), MUMBAI

In the result, the appeal of the assessee for A

ITA 1551/MUM/2020[2009-10]Status: DisposedITAT Mumbai15 Mar 2024AY 2009-10

Bench: Shri Prashant Maharishi, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri Mehul Shah, ARFor Respondent: Shri P.D. Chougule, Addl. CIT
Section 142(1)Section 143(2)Section 143(3)Section 147Section 147(3)Section 148

jewelleries. It filed its return of income on 30th December, 2009 at a total income of ₹26,80,000/-. Subsequently, assessment proceedings under Section 147(3) of the Act was completed on 23rd December, 2011, at a total income of ₹49,28,400/-. Thereafter, survey, search and seizure actions were

DY.CIT -5(2)(1) , MUMBAI vs. M/S. KEC INTERNATIONAL LTD, MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1883/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

wherein the appeal filed by the assessee against the assessment order passed under Section 143(3) read with section 147(3) of the Income-tax Act, 1961 (the Act) on 26th February, 2018, by the learned Assessing Officer, was partly allowed. Therefore, both the parties are aggrieved

KEC INTERNATIONAL LTD,MUMBAI vs. DEPUTY COMMISSIONER OF INCOME TAX , MUMBAI

In the result appeal filed by the assessee is partly allowed and appeal of the learned assessing officer is dismissed

ITA 1852/MUM/2022[2014-15]Status: DisposedITAT Mumbai04 Dec 2023AY 2014-15

Bench: Shri Prashant Maharishi, Am & Ms. Kavitha Rajagopal, Jm Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Pan No. Aacck5599H Dy. Commissioner Of Income Kec International Ltd. Tax 463, Rpg House, Circle 5(2)(1) Dr. Annie Besant Road, Vs. 5Th Floor, Aaykar Bhavan, Worli, Mumbai-400 030 M.K. Road, Mumbai-400 020 (Appellant) (Respondent) Assessee By : Shri Vijay Mehta, Ar Revenue By : Shri Akhtar Hussain Ansari, Dr Date Of Hearing: 07.09.2023 Date Of Pronouncement : 04.12.2023

For Appellant: Shri Vijay Mehta, ARFor Respondent: Shri Akhtar Hussain Ansari, DR
Section 115JSection 143(3)Section 147(3)Section 14ASection 92BSection 92F

wherein the appeal filed by the assessee against the assessment order passed under Section 143(3) read with section 147(3) of the Income-tax Act, 1961 (the Act) on 26th February, 2018, by the learned Assessing Officer, was partly allowed. Therefore, both the parties are aggrieved

ASST. COMMISSIONER OF INCOME TAX-3(4), MUMBAI-400005 vs. M/S. EVEREST KANTO CYLINDER LTD.,, MUMBAI-400021

ITA 1172/MUM/2022[2014-15]Status: DisposedITAT Mumbai24 Nov 2022AY 2014-15

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2013-14 & Assessment Year: 2014-15

For Appellant: Shri Shekhar Gupta, A.RFor Respondent: Shri Samruddhi Dhananjay Hande, D.R
Section 92C

Rs.47,05,14,891/- under section 115JB of the Income Tax Act, 1961 (for short ‘the Act’) under section 143(3) read with section 147(3) of the Act. 6. Assessee carried the matter before the Ld. CIT(A) by way of filing appeal who has partly allowed the appeal

ACIT CIR 3(4) , MUMBAI vs. M/S. EVEREST KANTO CYLINDER LTD, MUMBAI

ITA 1793/MUM/2021[2013-14]Status: DisposedITAT Mumbai24 Nov 2022AY 2013-14

Bench: Shri Kuldip Singh & Shri Gagan Goyalassessment Year: 2013-14 & Assessment Year: 2014-15

For Appellant: Shri Shekhar Gupta, A.RFor Respondent: Shri Samruddhi Dhananjay Hande, D.R
Section 92C

Rs.47,05,14,891/- under section 115JB of the Income Tax Act, 1961 (for short ‘the Act’) under section 143(3) read with section 147(3) of the Act. 6. Assessee carried the matter before the Ld. CIT(A) by way of filing appeal who has partly allowed the appeal

Section 147(3) — 11 judgments | BharatTax | BharatTax