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5 results for “reassessment u/s 147”+ Section 251(2)clear

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Key Topics

Section 14713Section 1486Section 1445Addition to Income5Section 69A4Section 148A4Section 2503Cash Deposit3Reassessment

SINGH CARRIERS,JHANSI vs. WARD 2(3)(1), JHANSI

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

ITA 140/AGR/2025[2019-20]Status: DisposedITAT Agra24 Jun 2025AY 2019-20

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Singh Carriers, Ward-2(3)(1), 2716, Swamipuram Vs. Jhansi. Colony, Gwalior Road, Jhansi, Uttar Pradesh-284003. Pan-Aacfs9607B (Appellant) (Respondent)

Section 144Section 147Section 250Section 251(1)Section 37(1)Section 69

2. From the perusal of the assessment order, it is seen that the assessment was completed u/s 147 r.w.s 144 of the Act as the assessee failed to comply any notice issued by the Assessing Officer and, thus, the AO made addition of Rs.21,14,22,258/- u/s 69 of the Act by holding the credits in the bank account

3
Section 251(1)2
Section 37(1)2
Capital Gains2

SONU JAIN THROUGH LEGAL HEIR AND FATHER OF LATE SONU JAIN SHRI RAJENDRA JAIN ,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal is partly allowed

ITA 158/AGR/2025[2016-17]Status: DisposedITAT Agra24 Jun 2025AY 2016-17

Bench: SHRI SUNIL KUMAR SINGH (Judicial Member), SHRI MANISH AGARWAL (Accountant Member)

Section 142(1)Section 147Section 148Section 148ASection 149(1)(b)Section 250Section 69A

2 to 4, 7 and 8, the reassessment proceedings were challenged on the basis that the notice under Section 148A was issued in the name of a dead person. Further it is challenged that the notice u/s 148A was issued without proper approval and beyond the time limit prescribed under section 149(1)(b) of the Act. Since all these

TEJ SINGH,MATHURA vs. ITO 1(3)(4), MATHURA

In the result, the Appeal of the assessee is partly allowed

ITA 8/AGR/2019[2009-10]Status: DisposedITAT Agra26 Sept 2023AY 2009-10
Section 142(1)Section 147Section 148

147 Taxman, 12 (All). 7. Pooran Mal Vs. Director of Inspection, [1974) 93 ITR 505 (SC) 8. Deep Chand Daga Vs. ITO [1970] 77 ITR, 661 (MP) and, 9. Fisher Xomox Sanmar Ltd. V. Assistant CIT, [2007] 294 ITR 620 [2008] 168 Taxman 251 (Mad.) 14. None of the judgments referred to above have any connection to the point

SOURABH JAIN,GUNA vs. INCOME TAX OFFICER GUNA, GUNA

In the result, the appeal of the assessee is dismissed

ITA 160/AGR/2025[2019-20]Status: DisposedITAT Agra24 Jun 2025AY 2019-20

Bench: Shri Sunil Kumar Singh & Shri Manish Agarwalincome Tax Officer, Saurabh Jain, Guna. 1, Near Sanjeevani Vs. Hospital Garha Colony, Guna, Madhaya Pradesh-473001 Pan-Bgjpj7915F (Appellant) (Respondent)

Section 147Section 148Section 250Section 251(1)(a)Section 271ASection 69A

u/s 250 of the Income Tax Act, 1961 (‘the Act’ for short). Saurabh Jain vs. ITO 2. The assessee has taken the following grounds of appeal: 1. On the facts and circumstances of the case, the Commissioner of Income Tax (Appeals) has erred in setting aside assessment without dealt to filed ground of appeal hence whole order

YOGENDRA SHARMA,DELHI vs. INCOME TAX OFFICER, ETAH

In the result, the appeal preferred by assessee is allowed

ITA 408/AGR/2025[2012-13]Status: DisposedITAT Agra19 Dec 2025AY 2012-13

Bench: : Shri S. Rifaur Rahmanassessment Year: 2012-13 Yogendra Sharma, I-4695, 2Nd Vs. Income-Tax Officer, Floor, Gali No. 4-B, Balbir Nagar Ward 3(2), Etah. Extension, Shahdara, Delhi. Pan :Cgkps6492J (Appellant) (Respondent)

Section 143(2)Section 143(3)Section 147Section 148Section 50C

u/s. 143(2) and 142(1) of the Act were issued and served on the assessee. 3. During the assessment proceedings, the Assessing Officer observed that the assessee has declared income from salary of Rs.1,74,000/- and income from business of Rs.1,38,500/- against gross receipts of Rs.4,50,000/-. Besides above, the assessee has declared nil income