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4 results for “reassessment u/s 147”+ Section 260Aclear

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Delhi165Mumbai58Chennai34Amritsar33Jaipur28Bangalore26Kolkata17Calcutta14Nagpur14Hyderabad11Karnataka8Dehradun8Raipur7Lucknow7Indore6Telangana6Agra4Ahmedabad3Surat3Gauhati2Himachal Pradesh2Kerala2Uttarakhand1Jodhpur1Punjab & Haryana1SC1

Key Topics

Section 1446Section 1475Section 253(3)5Section 115Section 1484Addition to Income4Section 143(3)3Section 12A3Limitation/Time-bar

CHANDRA PRAKASH GOPLANI,BENGALURU vs. ITO 2(1)(1), AGRA

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

ITA 166/AGR/2023[2012-13]Status: DisposedITAT Agra29 Jan 2025AY 2012-13

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 143(2)Section 144Section 147Section 148Section 253(3)

reassessment proceedings u/s 147 as well raising challenge to the additions made on merits of the issue before ld. CIT(A), wherein as many as 11 grounds of appeal were raised before ld. CIT(A). I have also observed that the CIT(Appeals) has not made any enquiry during the 10 | P a g e course of appellate proceedings

PEHAL,CHHATARPUR vs. ITO (EXEMPTION), GWALIOR

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

3
Condonation of Delay2
Cash Deposit2
ITA 46/AGR/2024[2010-11]Status: DisposedITAT Agra09 Jan 2025AY 2010-11

Bench: SHRI RAMIT KOCHAR (Accountant Member)

For Appellant: Sh. Sanjay Parekh, CAFor Respondent: Sh. Shailendra Srivastava, Sr. DR
Section 11Section 11(1)(a)Section 12ASection 12A(2)Section 143(3)Section 144Section 147Section 148Section 250

147 of the Act on the ground that registration u/s. 12AA was granted effective from 01.04.2011, i.e., assessment year 2012-13, but the assessee has claimed exemption u/s. 11 of the Act for the impugned assessment year, i.e., 2010-11. There was no compliance by the assessee during the assessment proceedings as well as in the first appellate proceedings. Both

CHAND KHAN,SADA SHIV NAGAR vs. ITO WARD 1(2) , CITY CENTER

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

ITA 109/AGR/2024[2012-2013]Status: DisposedITAT Agra28 Jan 2025AY 2012-2013

Bench: : Shri Ramit Kocharassessment Year: 2012-13

Section 144Section 147

147 read with section 148 of the Act, and notice u/s. 148 dated 29.03.2019 was issued by the AO to the assessee seeking to reopen the concluded assessment. There was no response from the assessee to the notice u/s. 148. Further, statutory notice u/s. 143(2) and 142(1) were also issued to the assessee in the reassessment proceedings

SH ABHISHEK GUPTA ,AGRA vs. ITO W2(2)(1),, FIROZABAD

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

ITA 172/AGR/2022[2012-13]Status: DisposedITAT Agra14 Feb 2025AY 2012-13

Bench: Shri Ramit Kochar & Shri Sudhir Kumarshri Abhishek Gupta The Income Tax Officer 405, Anupam Omerean Ward 2(2)(1), Firozabad, Heights, Mughal Road, V. U.P. Kamla Nagar, Agra-282005 Uttar Pradesh "थायीलेखासं./जीआइआरसं./Pan/Gir No: Aefpg0755D Appellant .. Respondent

For Appellant: Written adj. application rejectedFor Respondent: Sh. Shailendra Srivastava, Sr
Section 143(3)Section 147Section 253(3)

147 of the Act, after obtaining necessary approval from the competent authority.Notice under Section 148 of the Act was issued by the AO to the assessee on 31.03.2019 . Copy of reasons recorded by the AO were also provided to the assessee. Statutory notices u/s 142(1) , 143(2) and 144 were issued by the AO from time to time during