BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

245 results for “reassessment u/s 147”+ Section 10(26)clear

Sorted by relevance

Delhi814Mumbai760Chennai318Jaipur285Bangalore249Ahmedabad245Hyderabad241Kolkata160Chandigarh147Raipur119Rajkot102Pune99Indore82Amritsar74Surat72Guwahati54Nagpur45Patna34Visakhapatnam33Allahabad32Cochin29Jodhpur29Lucknow24Cuttack19Agra18Dehradun16SC5Ranchi4Panaji2

Key Topics

Section 14767Section 14863Section 13250Addition to Income47Reassessment27Reopening of Assessment26Section 143(3)25Section 8018Penalty

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 37/AHD/2021[2008-09]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2008-09

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

u/s 148 of the Act dated 30th March 2019. The AO finally framed assessment under section 143(3) r.w.s. 147 of the Act in the hands of assessee vide order dated 23-12-2019 wherein the sum of Rs. 13,85,10,960.00 was disallowed and added to the total income of the assessee. 25. The aggrieved assessee preferred

Showing 1–20 of 245 · Page 1 of 13

...
18
Section 26317
Section 143(1)14
Section 1014

THE DCIT, CENTRAL CIRCLE-1(1),, AHMEDABAD vs. M/S. VENUS INFRASTRUCTURE & DEVELOPERS PVT. LTD.,, AHMEDABAD

In the result, the appeal of the Revenue is hereby dismissed

ITA 38/AHD/2021[2017-18]Status: DisposedITAT Ahmedabad14 Feb 2024AY 2017-18

Bench: Ms Suchitra Kamble & Shri Waseem Ahmedआयकरअपीलसं./Ita Nos. 37 & 38/Ahd/2021 धििाधरणणवध/Asstt. Years: 2008-09 & 2017-18 D.C.I.T, M/S Venus Infrastructure & Central Circle-1(1), Vs. Developers Pvt. Ltd., Ahmedabad 1101 Venus Amadeus, Jodhpur Cross Road, Ahmedabad-380015. Pan: Aahcs6254J (Applicant) (Respondent) Revenue By : Shri Akhilendra Pratap Yadaw Assessee By : Shri Tushar Hemani, Sr. Advocate With Shri Parimalsinh B. Parmar & Shri Vijay Govani A.Rs सुिणाईकीतारीख/Date Of Hearing : 08/02/2024 घोवणाकीतारीख/Date Of Pronouncement: 14/02/2024 आदेश/O R D E R Per Waseem Ahmed: The Captioned Two Appeal Have Been Filed At The Instance Of The Revenue Against The Order Of The Learned Commissioner Of Income Tax (Appeals)-11, Ahmedabad, Of Even Dated 20/01/2021 Arising In The Matter Of Assessment Order Passed Under S. 147 R.W.S. 143(3) & 143(3) Of The Income Tax Act 1961 (Here- In-After Referred To As "The Act") Relevant To The Assessment Years 2008-09 & 2017-18. First, We Take Up Ita No. 38/Ahd/2021, An Appeal By The Revenue For Ay 2017-18

For Appellant: ShriFor Respondent: Shri Akhilendra Pratap Yadaw
Section 80Section 80I

u/s 148 of the Act dated 30th March 2019. The AO finally framed assessment under section 143(3) r.w.s. 147 of the Act in the hands of assessee vide order dated 23-12-2019 wherein the sum of Rs. 13,85,10,960.00 was disallowed and added to the total income of the assessee. 25. The aggrieved assessee preferred

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 427/AHD/2024[2017-18]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2017-18

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings cannot be conducted on the basis of search conducted in case of third party more particularly when no details related to appellant are found therein. The ld CIT(A) ought to have treated notice u/s 148 as invalid as AO ought to have issued notice u/s 153C of the Act as proceedings have been initiated based upon documents

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 424/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2013-14

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings cannot be conducted on the basis of search conducted in case of third party more particularly when no details related to appellant are found therein. The ld CIT(A) ought to have treated notice u/s 148 as invalid as AO ought to have issued notice u/s 153C of the Act as proceedings have been initiated based upon documents

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby allowed

ITA 425/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2014-15

Bench: Shri Sanjay Garg & Shri Narendra Prasad Sinha

For Respondent: Shri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings cannot be conducted on the basis of search conducted in case of third party more particularly when no details related to appellant are found therein. The ld CIT(A) ought to have treated notice u/s 148 as invalid as AO ought to have issued notice u/s 153C of the Act as proceedings have been initiated based upon documents

ARCOY INDUSTRIES (INDIA) PRIVATE LIMITED,AHMEDABAD vs. THE DCIT, CIRCLE-1(1)(1), AHMEDABAD

In the result, all the captioned four appeals of the assessee are hereby\nallowed

ITA 426/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad23 Dec 2025AY 2015-16
For Appellant: \nShri S.N. Soparkar, Sr.AdvocateFor Respondent: \nShri Alpesh Parmar, CIT-DR
Section 147Section 148Section 153CSection 250Section 68

reassessment proceedings cannot be conducted on the basis of search\nconducted in case of third party more particularly when no details related to\nappellant are found therein. The ld CIT(A) ought to have treated notice u/s\n148 as invalid as AO ought to have issued notice u/s 153C of the Act as\nproceedings have been initiated based upon documents

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 36/AHD/2020[2006-07]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2006-07

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 37/AHD/2020[2007-08]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2007-08

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 39/AHD/2020[2009-10]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2009-10

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1895/AHD/2019[2001-02]Status: HeardITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1898/AHD/2019[2004-05]Status: HeardITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEHAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 31/AHD/2020[2000-01]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

SMT. MANJULABEN B. PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1915/AHD/2019[2016-17]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2016-17

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 32/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 35/AHD/2020[2005-06]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2005-06

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 34/AHD/2020[2004-05]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2004-05

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1894/AHD/2019[2000-01]Status: HeardITAT Ahmedabad10 Sept 2024AY 2000-01

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

THE DY.CIT. CENTRAL CIRCLE-1, BARODA vs. MANJULABEN B. PATEL LEGAL HEIR OF SHRI BIPINBHAI PRABHUDAS PATEL, BARODA

ITA 38/AHD/2020[2008-09]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2008-09

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1896/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested

MANJULABEN BIPINBHAI PATEL LEGAL HEIR OF LATE BIPINBHAI P.PATEL,BARODA vs. THE DY.CIT. CENTRAL CIRCLE-1, BARODA

ITA 1897/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

Bench: Ms. Suchitra Kamble, Judical Member & Shri Narendra Prasad Sinha

Section 132

10. 28.07.2017 Objections filed by (A) against initiation Para 3.2 Pg 3 of AO of proceedings u/s 147 were disposed off by speaking order. 11. 09.08.2017 Notice u/s 143(2) r.w.s. 147 issued Para 4 Pg 7 of AO 12. 22.08.2017 Notices u/s 142(1) along with Para 4 Pg 7 of AO/Para questionnaire issued and requested