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5 results for “reassessment u/s 147”+ Section 292clear

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Key Topics

Section 15110Section 1478Section 1486Addition to Income5Section 10(38)3Section 143(3)2Section 682Reassessment2

SMT. VIDHYA AGARWAL,AGRA vs. I.T.O., WARD-4(4), AGRA

The appeal is allowed

ITA 335/AGR/2014[2000-01]Status: DisposedITAT Agra22 Mar 2019AY 2000-01

Bench: Shri Sudhanshu Srivastava & Dr. Mitha Lal Meena

Section 148

reassessment proceedings was entirely valid and it was prayed that the assessees’ appeals be dismissed by holding the assumption of jurisdiction u/s 148 of the Act to be valid in the eyes of law. 5.0 We have heard the rival submissions, perused the material available on record and have also duly considered the various judicial precedents referred to and relied

MANOJ KUMAR AGARWAL,FARRUKHABAD vs. DCIT CIRCLE-4(2)(1) FARRUKHABAD, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 54/AGR/2025[2015-2016]Status: DisposedITAT Agra12 Dec 2025AY 2015-2016

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

292 8,84,498 (2014790 X 56.47 / 100.66) 7. Accordingly, grounds raised by the assessee are partly allowed in the above mentioned terms for AY 2015-16. ITA No. 70/AGR/2025 - AY 2017-18 8. The assessee has raised a preliminary legal ground challenging the validity of assumption of jurisdiction u/s 147 of the Act. 9. We have heard the rival

MANOJ KUMAR AGARWAL,FARUKHABAD vs. ASSESSING OFFICER, FARRUKHABAD

In the result, appeal of the assessee is allowed for AY 2017-18 and appeal of the assessee for AY 2015-16 is partly allowed

ITA 76/AGR/2025[2017-18]Status: DisposedITAT Agra12 Dec 2025AY 2017-18

Bench: Shri M. Balaganesh & Shri Sunil Kumar Singh(Through Virtual Hearing)

For Appellant: Shri Swaran Singh, AdvFor Respondent: Shri Anil Kumar, Sr. DR
Section 143(3)Section 147

292 8,84,498 (2014790 X 56.47 / 100.66) 7. Accordingly, grounds raised by the assessee are partly allowed in the above mentioned terms for AY 2015-16. ITA No. 70/AGR/2025 - AY 2017-18 8. The assessee has raised a preliminary legal ground challenging the validity of assumption of jurisdiction u/s 147 of the Act. 9. We have heard the rival

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

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