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9 results for “reassessment”+ Section 192clear

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Key Topics

Section 153D12Section 153A12Addition to Income9Section 1476Section 1486Section 1516Section 142(1)6Unexplained Investment6Limitation/Time-bar6Section 68

LAKSHYA ICE & COLD STORAGE P LTD,ALIGARH vs. ITO WARD 1(5), ALIGARH

In the result, by the assessee is allowed

ITA 124/AGR/2018[2010-11]Status: DisposedITAT Agra16 May 2019AY 2010-11

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meenam/S Lakshya Ice & Cold Storage Pvt. Ltd. Vs.. Income Tax Officer, Goyal Bhawan, Opp. Maheshwari Inter Ward 1(5), Aligarh College, Sasni Gate, Bye Pass Road, Aligarh (Pan: Aabcl5656R) (Respondent) (Appellant)

For Appellant: Sh. Pradeep K. Sahgal, Adv. & Sh. Utsav Sahgal, C.AFor Respondent: Shri Waseem Arshad, Sr.DR
Section 147Section 148Section 234BSection 271(1)(c)Section 68

reassessment proceedings is rendered by the jurisdictional Hon’ble Allahabad High Court or Hon’ble Supreme Court and that the Hon’ble Apex Court in the case of 18 CIT Vs. Vegetable Products Ltd. (1973) 88 ITR 192, held that where there is a clearage of opinion between different High Courts on adjudication of an issue and none

3
Reassessment2
Reopening of Assessment2

D.S. INDIA JEWELMART P LTD,MATHURA vs. ACIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 268/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

ACIT CENTRAL CIRCLE, AGRA vs. D.S. INDIA JEWELMART P LTD, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 276/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

DCIT CENTRAL CIRCLE, AGRA vs. LT. SHRI MRADUL GARG, MATHURA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 272/AGR/2017[2010-11]Status: DisposedITAT Agra18 Sept 2019AY 2010-11

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

LT. SHRI MRADUL GARG,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 260/AGR/2017[2007-08]Status: DisposedITAT Agra18 Sept 2019AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

SAURABH AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 263/AGR/2017[2008-09]Status: DisposedITAT Agra18 Sept 2019AY 2008-09

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

ASHOK KUMAR AGARWAL,MATHURA vs. DCIT CENTRAL CIRCLE, AGRA

In the result, the appeals of the assessee are allowed and those of Revenue are

ITA 269/AGR/2017[2012-13]Status: DisposedITAT Agra18 Sept 2019AY 2012-13

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 142(1)Section 153ASection 153D

section 153D, is not merely an administrative approval but there is a statutory duty on the higher authorities to apply its mind before granting the approval. It was submitted that this duty is not required to be mechanically discharged by the officers as there is inbuilt purpose to safeguard the interest of the citizen’s. 2.4 it was submitted that

SHRI RISHI KUMAR GUPTA,AGRA vs. CIT CIRCLE 1, AGRA

In the result, appeal of the assessee is allowed

ITA 299/AGR/2016[2011-12]Status: DisposedITAT Agra16 Jan 2018AY 2011-12

Bench: Shri A.D. Jain & Dr. Mitha Lal Meena

For Appellant: Shri Rakesh Kumar Jain, CAFor Respondent: Shri Waseem Arshad, Sr. D.R
Section 143(2)Section 143(3)Section 147Section 148Section 4Section 54F

reassessment proceedings only to the Assessment Year: 2011-12 issue in respect of which reasons have been recorded for reopening the assessment, and that it is not open to him to touch upon any other issue for which no reasons have been recorded as contended by the ld. Counsel for the assessee and other courts held in opposite

BANARSI LAL,FIROZABAD vs. ITO 2(2)(1), FIROZABAD, FIROZABAD

In the result, the appeal of the assessee is allowed

ITA 317/AGR/2025[2014-2015]Status: DisposedITAT Agra20 Mar 2026AY 2014-2015

Bench: Us Challenging The Validity Of Assumption Of Jurisdiction U/S 147 Of The Act. These Additional Grounds Go To The Root Of The Matter & The Facts Relevant For Its Adjudication Are Placed On Record. Hence, We Admit The Additional Grounds & Take Up The Same First For Adjudication.

Section 147Section 148Section 151Section 250

reassessment proceedings. Similar view was also taken by the Hon’ble Bombay High Court in the case of Vodafone India Ltd. vs DCIT reported in 464 ITR 385 (Bom). 4. Per Contra, the Ld. DR vehemently relied on the following decisions of Hon’ble High Courts to drive home the point where necessary sanction to issue notice under section