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580 results for “reassessment u/s 147”+ Section 11(1)(A)clear

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Key Topics

Section 147145Section 14892Addition to Income72Section 26358Section 143(3)55Reassessment46Section 69A43Section 14A33Reopening of Assessment

DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD, AAYAKAR BHAWAN, ASHRAM ROAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, , AHMEDABAD

Appeals are allowed

ITA 1019/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Showing 1–20 of 580 · Page 1 of 29

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31
Section 25027
Section 6825
Penalty22

Appeals are allowed

ITA 992/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

PARUL UNIVERSITY,VADODARA vs. THE DY.CIT,EXEMPTION CIRCLE-1, AHMEDABAD

Appeals are allowed

ITA 993/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2017-18

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

PARUL AROGYA SEVA MANDAL TRUST,AHMEDABAD vs. THE DY.CIT, CENTRAL CIRCLE-1(2), AHMEDABAD

Appeals are allowed

ITA 991/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

DCIT, CENTRAL CIRCLE1(2), AHMEDABAD, AHMEDABAD vs. PARUL AROGYA SEVA MANDAL TRUST, AHMEDABAD

Appeals are allowed

ITA 1018/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Jul 2024AY 2016-17

Bench: Shri Siddhartha Nautiyal & Shri Makarand V. Mahadeokar, Accountnat Member

For Respondent: Shri Sudhendu Das, CIT-DR
Section 10Section 12ASection 133ASection 80G(5)

reassessment. (c) The contents of the declaration shall not be admissible in evidence against the declarant for the purpose of any proceeding under any Act other than the Acts referred in Para- 8 above. 2.9. However, AO did not accept the submission of the assessee due to following reasons: 1. Total of amount worked out as per extrapolation exercise comes

SHRI ANILBHAI HIRALAL SHAH,AHMEDABAD vs. DCIT, CENTRAL CIRCLE-1(2), AHMEDABAD

In the result the appeal filed by the Revenue is dismissed

ITA 1329/AHD/2018[2008-09]Status: DisposedITAT Ahmedabad30 Nov 2022AY 2008-09

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyal

For Appellant: Shri S.N. Soparkar, Sr. Advocate with Shri Parin Shah, A.RFor Respondent: Shri Ritesh Parmar, CIT.D.R
Section 147Section 148Section 69A

11 (1) Weather the reason to believe for re-opening assessment under section 147 of the Act must be of the assessing officer who derived such satisfaction after application of his mind. As such, the AO is not empowered to re-open assessment proceeding under section 147 of the Act based on borrowed satisfaction and merely on the basis some

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

11 20.2 Thus, respectfully following the order of this Tribunal and the Hon’ble jurisdictional High Court as discussed above, we uphold the finding of the Ld. CIT(A). Hence the ground of appeal of Revenue hereby dismissed. 20.3 In the result, the appeal of the Revenue is hereby dismissed. Coming to ITA No. 37/Ahd/2021 by the Revenue

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

11 20.2 Thus, respectfully following the order of this Tribunal and the Hon’ble jurisdictional High Court as discussed above, we uphold the finding of the Ld. CIT(A). Hence the ground of appeal of Revenue hereby dismissed. 20.3 In the result, the appeal of the Revenue is hereby dismissed. Coming to ITA No. 37/Ahd/2021 by the Revenue

DARED SEVA SAHKARI MANDALI LIMITED,BHAVANAGAR vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 885/AHD/2024[2019-20]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2019-20

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

DARED SEVA SAHKARI MANDALI LIMITED,BHAVNAGAR, GUJARAT vs. ITO, WARD-1(1), BHAVNAGAR

In the result, appeal of the assessee in ITA no

ITA 884/AHD/2024[2018-19]Status: DisposedITAT Ahmedabad20 Aug 2024AY 2018-19

Bench: Income Tax Appellate Tribunal, Ahmedabad Bench, Ahmedabad Has Arisen From The Separate Appellate

For Appellant: Shri Bansi Thakrar, A.RFor Respondent: Shri Santosh Kumar, Sr. D.R
Section 139(1)Section 142(1)Section 144BSection 147Section 148Section 156Section 250Section 80P

reassessment order:- “6. Assessed u/s 147 read with section 144B of the Income Tax Act,1961. Computation of income and demand notice u/s 156 of the Act is attached.” It is an admitted fact that the assessee never filed its return of income u/s 139(1) of the 1961 Act, and the only return of income filed by the assessee

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

ITA 1900/AHD/2019[2006-07]Status: HeardITAT Ahmedabad10 Sept 2024AY 2006-07

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 33/AHD/2020[2002-03]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2002-03

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 1899/AHD/2019[2005-06]Status: HeardITAT Ahmedabad10 Sept 2024AY 2005-06

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 1901/AHD/2019[2007-08]Status: HeardITAT Ahmedabad10 Sept 2024AY 2007-08

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 1907/AHD/2019[2002-03]Status: HeardITAT Ahmedabad10 Sept 2024AY 2002-03

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 1908/AHD/2019[2003-04]Status: HeardITAT Ahmedabad10 Sept 2024AY 2003-04

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para

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

ITA 42/AHD/2020[2001-02]Status: DisposedITAT Ahmedabad10 Sept 2024AY 2001-02

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

Section 132

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 to 7.1 Pg 44 of AO furnish on or before 31.08.2017 13. 29.08.2017 Letter by (A) to give details and copy of Para