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24 results for “reassessment u/s 147”+ Section 264clear

Sorted by relevance

Delhi325Mumbai248Chennai115Bangalore72Jaipur59Kolkata42Hyderabad40Chandigarh33Ahmedabad24Raipur17Pune15Indore14Lucknow12Patna11Surat11Cuttack8Telangana8Cochin8Rajkot6Guwahati6Agra3Nagpur3Jodhpur2Amritsar2Karnataka2Orissa2Ranchi2Dehradun1Allahabad1Uttarakhand1

Key Topics

Section 14A51Section 14820Section 14719Section 26318Addition to Income18Section 143(2)16Disallowance16Section 143(3)13Section 153A

SHRI MAHESH P. GANDHI,AHMEDABAD vs. THE ACIT., CIRCLE-10,, AHMEDABAD

In the result, the appeal filed by the assessee is partly allowed

ITA 1022/AHD/2018[1992-93]Status: DisposedITAT Ahmedabad23 Nov 2022AY 1992-93

Bench: Shri Waseem Ahmed & Shri Siddhartha Nautiyalआयकर अपील सं./Ita Nos.1022 To 1025/Ahd/2018 िनधा"रण वष"/Asstt. Year: (1992-1993 To 1995-1996) Shri Mahesh P. Gandhi, A.C.I.T., D-404, 5Th Floor, Vs. Circle-10, Dharnidhar Tower, Ahmedabad. Paldi, Ahmedabad.

For Appellant: Shri P.D. Shah, A.RFor Respondent: Shri Alpesh Parmar, Sr.D.R
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234ASection 292BSection 69

Showing 1–20 of 24 · Page 1 of 2

12
Survey u/s 133A8
Section 148A6
Depreciation6

u/s. 143(2) dated 08-09-1998 was served upon the appellant vide which the date of hearing was fixed on 16-09-1998 and the Authorised Representative of the assessee had attended the hearing on 16-09-1998. Thus, there is no substance in the second ground of appeal and the same is hereby dismissed. ITA nos.1022 to 1025/AHD/2018

SHAH JITENDRAKUMAR MAFATLAL HUF,ELLISBRIDGE, AHMEDABAD vs. PCIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 645/AHD/2024[2014-15]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sulabh Padshah, A.RFor Respondent: Shri Arvind Kumar, CIT DR
Section 143(3)Section 147Section 151Section 263

u/s 143(3) of the Act) and again during the course of 147 proceedings (refer notice under section 147 of the Act dated 04-02-2022) wherein the issue for consideration was whether the assessee had made transactions as fictitious loan (entry operator beneficiaries) of Jignesh Shah amounting to ₹ 47,50,000/-. Therefore, it is seen that evidently the same

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 273/AHD/2017[2010-11]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2010-11

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

reassessment. It is also established principle of law that if a particular authority has been designated to record his/her satisfaction on any particular issue, then it is that authority alone who should apply his/her independent mind to record his/her satisfaction and further mandatory condition is that the satisfaction recorded should be ‘independent’ and not ‘borrowed’ or ‘dictated’ satisfaction

GOLD FINCH JEWELLERY LTD.,,AHMEDABAD vs. THE DCIT, CIRCLE-2(1)(1),, AHMEDABAD

In the result, the appeal filed by the Assessee is allowed

ITA 1074/AHD/2016[2006-07]Status: DisposedITAT Ahmedabad23 Aug 2022AY 2006-07

Bench: Shri Mahavir Prasad, Judicial Memebr & Shri Waseem Ahmed, Accountant Memebr

For Appellant: Shri Aseem Thakkar, A.RFor Respondent: 01/08/2022
Section 131Section 133Section 143(2)Section 143(3)Section 148

reassessment. It is also established principle of law that if a particular authority has been designated to record his/her satisfaction on any particular issue, then it is that authority alone who should apply his/her independent mind to record his/her satisfaction and further mandatory condition is that the satisfaction recorded should be ‘independent’ and not ‘borrowed’ or ‘dictated’ satisfaction

DCIT CENTRAL CIRCLE 1(1) AHMEDABAD, AHMEDABAD vs. MAHENDRAKUMAR CHUNILAL SANGHVI , AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1351/AHD/2024[2021-22]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2021-22

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 147Section 148Section 148ASection 149Section 69C

264/- from FYs. 2014-15 to 2017-18 which is more than Rs.50,00,000/- in more than one previous years relevant to the assessment years within the period referred to in clause (b) of sub-section (1) of the Act, thus in the case of the assessee is covered u/s 149(1A) of the Act and the section

MAHENDRAKUMAR CHUNILAL SANGHVI,MUMBAI vs. DCIT CC 1(1) AHMEDABAD, AHMEDABAD

In the result, the appeal filed by the Revenue is hereby dismissed

ITA 1267/AHD/2024[2017-2018]Status: DisposedITAT Ahmedabad02 Sept 2025AY 2017-2018

Bench: or at the time of hearing of the appeal."

Section 147Section 148Section 148ASection 149Section 69C

264/- from FYs. 2014-15 to 2017-18 which is more than Rs.50,00,000/- in more than one previous years relevant to the assessment years within the period referred to in clause (b) of sub-section (1) of the Act, thus in the case of the assessee is covered u/s 149(1A) of the Act and the section

THE INCOME TAX OFFICER,WARD-3, GANDHINAGAR vs. SHRI RAMESH GOBARJI THAKOR, AHMEDABAD

In the result, the appeal of the Revenue is dismissed

ITA 59/AHD/2020[2010-11]Status: DisposedITAT Ahmedabad11 Jul 2024AY 2010-11

Bench: Smt.Annapurna Gupta & Ms. Suchitra Raghunath Kambleassessment Year : 2010-11 Income-Tax Officer Vs. Shri Ramesh Gobarji Thakor Ward-3 Sector 11 Gandhinagar. Gandhinagar. Pan : Aespt 3446 H (Applicant) (Responent) Assessee By : Shri S.N. Soparkar, Sr.Advocate & Shri Parin Shah, Ars. Revenue By : Shri Kamlesh Makwana, Cit-Dr सुनवाई क" तारीख/Date Of Hearing : 16/04/2024 घोषणा क" तारीख /Date Of Pronouncement: 11/07/2024 आदेश आदेश/O R D E R आदेश आदेश

For Appellant: Shri S.N. Soparkar, Sr.Advocate and Shri Parin Shah, ARsFor Respondent: Shri Kamlesh Makwana, CIT-DR
Section 147Section 250Section 68

reassessment proceedings under section 147 of the Act were initiated on the assessee. 5. The assessment order reveals that several notices were issued to the assessee by the AO during the proceedings, but the assessee did not respond to the same. The AO accordingly made inquiries and collected information from the bank of the assessee where the amounts were found

NRUPAL NARESHCHANDRA RAJA,AHMEDABAD vs. THE PR. CIT, AHMEDABAD-1, AHMEDABAD

In the result, the appeal of the assessee is allowed

ITA 839/AHD/2024[2013-14]Status: DisposedITAT Ahmedabad29 Aug 2024AY 2013-14

Bench: Smt. Annapurna Gupta & Shri Siddhartha Nautiyal

For Appellant: Shri Sanjay R Shah, A.RFor Respondent: Shri Arvind Kumar, CIT DR
Section 144BSection 147Section 263

u/s 147 of the Act, the A.O. accepted the income declared in the return of income with the following remarks: "With the details available on record, considering the facts and circumstances of the case and Nrupal Nareshchandra Raja vs. PCIT Asst.Year –2013-14 - 3– keeping in view the fast approaching time-barring date, the assessment proceedings in this case

THE ITO, WARD-3(3)(11),, AHMEDABAD vs. SHRI RUPAL BHUPENDRASINGH SANDHU,, AHMEDABAD

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

ITA 2953/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2012-13

Bench: Hearing Of An Appeal.”

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 143(2)Section 148Section 2(14)Section 234ASection 271

u/s. 148 of the Act issued on: 14.09.2014 The assessee submitted that for the impugned assessment year 2012-13, the due date up to which notice of regular assessment under section 143(2) could be issued was 30-09-2014, whereas the revenue proceeded to initiate reassessment proceedings by way of issuance of notice under section

SHRI RUPAL BHUPENDRASINGH SANDHU,,AHMEDABAD vs. THE INCOME TAX OFFICER, WARD-3(3)(11),, AHMEDABAD

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

ITA 2626/AHD/2016[2012-13]Status: DisposedITAT Ahmedabad08 Jun 2022AY 2012-13

Bench: Hearing Of An Appeal.”

For Appellant: Shri Hem Chhajed, A.RFor Respondent: Shri N.J. Vyas, Sr. D.R
Section 143(2)Section 148Section 2(14)Section 234ASection 271

u/s. 148 of the Act issued on: 14.09.2014 The assessee submitted that for the impugned assessment year 2012-13, the due date up to which notice of regular assessment under section 143(2) could be issued was 30-09-2014, whereas the revenue proceeded to initiate reassessment proceedings by way of issuance of notice under section

NATHUBHAI YUSUFJI KURESHI,BANASKANTHA vs. THE ITO, WARD-1, MODASA

In the result, the appeal filed by the Assessee is treated as allowed for statistical purpose

ITA 95/AHD/2026[2018-19]Status: DisposedITAT Ahmedabad25 Feb 2026AY 2018-19

Bench: DR. BRR Kumar (Vice President), Shri T. R. Senthil Kumar (Judicial Member)

Section 133(6)Section 142(1)Section 147Section 148Section 148ASection 69ASection 69C

reassessment order passed under section 147 r.w.s. 144B of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Year 2018-19. 2. Brief facts of the case is that assessee is an individual engaged in the business of purchase and sale of buffaloes. However the assessee I.T.A No. 95/Ahd/2026 A.Y. 2018-19 2 Nathubhai

GUJARAT URJA VIKAS NIGAM LTD,VADODARA vs. THE ACIT, CIRECLE-1(1)(1), VADODARA

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

ITA 318/AHD/2020[2016-17]Status: DisposedITAT Ahmedabad29 Feb 2024AY 2016-17

Bench: Shri Waseem Ahmed & Ms. Madhumita Roy

For Appellant: Shri M. J. Shah, A.R. & Shri Jimi Patel , A.RFor Respondent: Shri Sudhendu Das, CIT DR
Section 143(3)Section 14ASection 234ASection 271(1)(c)

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.’ 2. New Rule 8D : 2.1 In exercise of the powers given in S. 14A(2) C.B.D.T. has issued

GUJARAT URJA VIKAS NIGAM LIMITED,VADODARA vs. THE DY. COMMISSIONER OF INCOME TAX, CIRCLE-1(1)(1), VADODARA

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

ITA 139/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.’ 2. New Rule 8D : 2.1 In exercise of the powers given in S. 14A(2) C.B.D.T. has issued

THE ACIT, CIRCLE-1(1)(1), VADODARA vs. GUJARAT URJA VIKAS NIGAM LIMITED, VADODARA

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

ITA 178/AHD/2023[2018-19]Status: DisposedITAT Ahmedabad15 Mar 2024AY 2018-19

Bench: Smt. Annapurna Gupta & Ms. Madhumita Roy

For Appellant: Respondent by : Shri Akhilendra Pratap Yadaw, CIT DRFor Respondent: Shri Akhilendra Pratap Yadaw, CIT DR
Section 143(3)Section 14ASection 234ASection 270A

reassess under section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under section 154, for any assessment year beginning on or before the 1st day of April, 2001.’ 2. New Rule 8D : 2.1 In exercise of the powers given in S. 14A(2) C.B.D.T. has issued

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 302/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

264 Taxman 76 (SC), while dismissing the SLP filed by the revenue held that the observation of CIT(A), ITAT and Hon'ble Delhi High Court while relying upon Cheminvest Ltd. (supra)has rightly ordered in favour of the Assessee i.e. in the absence of any exempt income reported by assessee disallowance was impermissible. Thus, these judicial observations adhere

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 198/AHD/2023[2016-17]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2016-17

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

264 Taxman 76 (SC), while dismissing the SLP filed by the revenue held that the observation of CIT(A), ITAT and Hon'ble Delhi High Court while relying upon Cheminvest Ltd. (supra)has rightly ordered in favour of the Assessee i.e. in the absence of any exempt income reported by assessee disallowance was impermissible. Thus, these judicial observations adhere

THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD vs. SUZLON ENERGY LTD.,, AHMEDABAD

In the result the Ground Nos

ITA 303/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

264 Taxman 76 (SC), while dismissing the SLP filed by the revenue held that the observation of CIT(A), ITAT and Hon'ble Delhi High Court while relying upon Cheminvest Ltd. (supra)has rightly ordered in favour of the Assessee i.e. in the absence of any exempt income reported by assessee disallowance was impermissible. Thus, these judicial observations adhere

SUZLON ENERGY LTD.,,AHMEDABAD vs. THE DY. COMMISSIONER OF INCOME TAX CIRCLE-4(1)(1), AHMEDABAD

In the result the Ground Nos

ITA 199/AHD/2023[2017-18]Status: DisposedITAT Ahmedabad12 Nov 2024AY 2017-18

Bench: Shri T.R. SENTHIL KUMAR (Judicial Member), Shri Makarand Vasant Mahadeokar (Accountant Member)

Section 115JSection 143(3)Section 14A

264 Taxman 76 (SC), while dismissing the SLP filed by the revenue held that the observation of CIT(A), ITAT and Hon'ble Delhi High Court while relying upon Cheminvest Ltd. (supra)has rightly ordered in favour of the Assessee i.e. in the absence of any exempt income reported by assessee disallowance was impermissible. Thus, these judicial observations adhere

SMT. RITABEN SAKETKUMAR TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 975/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

147 and 143[3] of the I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 3 Saketkumar R Tanna vs. ITO & 2 Others Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years as mentioned in the cause title. Since the issues involved in these appeals are abated/pending assessments and additions

SAKETKUMAR RUGNATH TANNA,AHMEDABAD vs. THE DCIT, CENTRAL CIRCLE-2(2), AHMEDABAD

In the result the assessee appeal in ITA

ITA 978/AHD/2019[2014-15]Status: DisposedITAT Ahmedabad28 Aug 2024AY 2014-15

Bench: Smt. Annapurna Gupta (Accountant Member), Shri T.R. Senthil Kumar (Judicial Member)

Section 132Section 133ASection 139(1)Section 153A

147 and 143[3] of the I.T.A Nos. 977 & 978 /Ahd/2019 & Ors. A.Ys. 2007-08 & 2014-15 Page No 3 Saketkumar R Tanna vs. ITO & 2 Others Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) relating to the Assessment Years as mentioned in the cause title. Since the issues involved in these appeals are abated/pending assessments and additions