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8 results for “reassessment u/s 147”+ Section 2(47)(v)clear

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Key Topics

Section 14827Section 14715Section 15115Addition to Income8Natural Justice4Section 10(38)3Reassessment3Section 143(3)2Section 68

SURESH CHAND GUPTA,JHANSI vs. DCIT-6, JHANSI

In the result, the assessee’s appeal is dismissed

ITA 284/AGR/2017[2010-11]Status: DisposedITAT Agra03 Sept 2019AY 2010-11

Bench: Shri Laliet Kumar,And Dr. Mitha Lal Meena

Section 143(3)Section 147Section 148

2. Apropos Ground No. 1, the assessee has challenged validity of the re-opening of the assessment u/s 147 of Income Tax Act, on account of change of opinion. 3. The AO framed original assessment in the case of assessee u/s 143(3) by estimating profit rate after rejecting books of account. Subsequently the AO noticed that the assessee

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

ITA 129/AGR/2018[2008-09]Status: DisposedITAT Agra
2
Reopening of Assessment2
Disallowance2
Limitation/Time-bar2
19 Jun 2018
AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur’, 224 ITR 362 (SC). vii. viii. ‘Anil Kumar Singhal vs. ITO’, 33 taxman. Com 434 (Agra Trib.) (SMC Bench). ‘Abdul Majid vs. CIT’, 281 ITR 366 (All). ix. 7. Heard. In the above quoted approval granted

GHANSHYAM ,MATHURA vs. ITO 3(2), MATHURA

In the result, both the appeals are allowed

ITA 238/AGR/2018[2008-09]Status: DisposedITAT Agra19 Jun 2018AY 2008-09

Bench: Shri A. D. Jain

Section 147Section 148Section 151

v. No 219 of 2014 (All. H.C.) ‘Sanjay DCIT’, vi. Kumar Agarwal, HUF vs. ITA No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur’, 224 ITR 362 (SC). vii. viii. ‘Anil Kumar Singhal vs. ITO’, 33 taxman. Com 434 (Agra Trib.) (SMC Bench). ‘Abdul Majid vs. CIT’, 281 ITR 366 (All). ix. 7. Heard. In the above quoted approval granted

BIJENDRA KUMAR,MATHURA vs. ITO-1(3)(1), MATHURA

In the result, both the appeals are allowed

ITA 409/AGR/2017[2009-10]Status: DisposedITAT Agra03 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 147Section 148Section 151

v. Bench No 219 of 2014 (All. H.C.) ‘Sanjay Kumar Agarwal, HUF vs. DCIT’, ITA vi. No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur’, 224 ITR 362 (SC). vii. viii. ‘Anil Kumar Singhal vs. ITO’, 33 taxman. Com 434 (Agra Trib.) (SMC Bench). ‘Abdul Majid vs. CIT’, 281 ITR 366 (All). ix. 7. Heard. In the above quoted approval granted

AVNINDRA MISHRA,MATHURA vs. ITO-1(3)(1), MATHURA

The appeal is allowed

ITA 441/AGR/2017[2009-10]Status: DisposedITAT Agra05 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

v. Bench No 219 of 2014 (All. H.C.) ‘Sanjay Kumar Agarwal, HUF vs. DCIT’, ITA vi. No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur’, 224 ITR 362 (SC). vii. viii. ‘Anil Kumar Singhal vs. ITO’, 33 taxman. Com 434 (Agra Trib.) (SMC Bench). ‘Abdul Majid vs. CIT’, 281 ITR 366 (All). ix. 7. Heard. In the above quoted approval granted

ANITA YADAV,MATHURA vs. ITO -1(3)(1), MATHURA

The appeal is allowed

ITA 422/AGR/2017[2009-10]Status: DisposedITAT Agra04 Jul 2018AY 2009-10

Bench: Shri A. D. Jain

Section 148Section 151

v. Bench No 219 of 2014 (All. H.C.) ‘Sanjay Kumar Agarwal, HUF vs. DCIT’, ITA vi. No.290/Agra/2010 (ITAT-Agra). ‘ITO vs. Purushottam Das Bangur’, 224 ITR 362 (SC). vii. viii. ‘Anil Kumar Singhal vs. ITO’, 33 taxman. Com 434 (Agra Trib.) (SMC Bench). ‘Abdul Majid vs. CIT’, 281 ITR 366 (All). ix. 7. Heard. In the above quoted approval granted

GOVIND SHARMA,MATHURA vs. ITO, WARD 1(3)(1), MATHURA

In the result, the assessee’s appeal is allowed

ITA 428/AGR/2025[2015-16]Status: DisposedITAT Agra17 Apr 2026AY 2015-16
Section 10(38)Section 147Section 148Section 151Section 250Section 68

u/s 148A(d) AND/OR Name: RAJAT BANSAL issuance of notice under section 148 of Designation: PCCIT, the Income-tax Act, 1961? DELHI Date: 20/03/2023 15. It is evident that the approval order is bereft of any reasons. It does not even refer to any material that may have weighed in the grant of approval. The mere appending of the word

VIKAS CHANDRA HUF,ALIGARH vs. ITO WARD-4(1)(1), ALIGARH

In the result, the appeal of the assessee is allowed

ITA 450/AGR/2025[2020-21]Status: DisposedITAT Agra21 Jan 2026AY 2020-21

Bench: Shri M. Balaganeshvikas Chandra Huf, Vs. Cit(Appeals), D-117, Ramesh Vihar, Nfac, Delhi Ramghar Road, Aligarh Up (Appellant) (Respondent) Pan: Aakjv9476N Assessee By : Shri Pankaj Garg, Adv Revenue By: Shri Anil Kumar, Sr. Dr Date Of Hearing 21/01/2026 Date Of Pronouncement 21/01/2026

For Appellant: Shri Pankaj Garg, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 139(1)Section 147Section 148Section 148ASection 151

u/s 148A(d) as a fit 148A(d) AND/OR issuance of case. notice under section 148 of the Name: RAJAT Income-tax Act, 1961? BANSAL Designation: PCCIT, DELHI Date: 20/03/2023 15. It is evident that the approval order is bereft of any reasons. It does not even refer to any material that may have weighed in the grant of approval