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3 results for “reassessment u/s 147”+ Section 194Aclear

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Key Topics

Section 4012Section 1477Section 194A4Section 2503Section 1393Reassessment3TDS3Section 271(1)(c)2Section 143(3)2

CHANDRAKANT GORDHANBHAI PATEL HUF ,DABHOI vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-1(3), VADODARA, VADODARA

In the result, appeal of the assessee in ITA no

ITA 485/AHD/2024[2012-13]Status: DisposedITAT Ahmedabad31 Jul 2024AY 2012-13

Bench: The Final Hearing Of This Appeal Petition…”

For Appellant: None(Written Submission filed by the assessee)For Respondent: Shri Sanjay Jain, Sr. D.R
Section 139Section 142(1)Section 143(2)Section 144Section 147Section 148Section 250

194A and TDS of Rs. 2,98,737/- was also deducted from the said interest income by the Executive Engineer, Sardar Sarovar Narmada Nigam Limited . The case of the assessee was reopened by the AO by invoking provisions of Section.147/148 of the Act on the ground that the assessee has not filed its return of income u/s 139, and assessee

Section 1482
Penalty2
Disallowance2

SHRI VIPINBHAI SOMABHAI PUJARA,AHMEDABAD vs. ACIT, CIRCLE-5(2), AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 337/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

u/s 147 were illegal and unlawful. In view of the condition laid down under proviso to section 147 was not fulfilled.” 4. The Revenue in its appeal ITA No.602/Ahd/2019 has raised the following grounds of appeal : “1. In view of fact that non-compliance with provision of Section 40(a)(ia) of the Act being reported in Tax Audit Report

ACIT, CIRCLE-5(2), AHMEDABAD vs. SHRI VIPINBHAI SOMABHAI PUJARA, AHMEDABAD

In the result, appeal filed by the assessee is partly allowed for statistical purposes and the appeal filed by the Revenue is dismissed

ITA 602/AHD/2019[2009-10]Status: DisposedITAT Ahmedabad27 May 2022AY 2009-10

Bench: Ms. Suchitra Kamble & Shri Waseem Ahmedassessment Year: 2009-10

For Appellant: Shri S.N. Divatia, A.R. &For Respondent: Shri S.S. Shukla, Sr. D.R
Section 143(3)Section 147Section 194ASection 250Section 271(1)(c)Section 40

u/s 147 were illegal and unlawful. In view of the condition laid down under proviso to section 147 was not fulfilled.” 4. The Revenue in its appeal ITA No.602/Ahd/2019 has raised the following grounds of appeal : “1. In view of fact that non-compliance with provision of Section 40(a)(ia) of the Act being reported in Tax Audit Report