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8 results for “reassessment u/s 147”+ Section 747clear

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Delhi57Mumbai38Jaipur23Telangana22Chennai17Chandigarh16Kolkata8Ahmedabad8Indore4Pune4Visakhapatnam3Orissa2Patna2Hyderabad2Bangalore2Raipur1Jodhpur1Rajasthan1Calcutta1

Key Topics

Section 69C28Section 1479Addition to Income8Section 237Section 2717Section 2517Penalty7Double Taxation/DTAA7Section 263

MR. ARPANBHAI VIRAMBHAI DESAI,GANDHINAGAR vs. THE PR. CIT, AHMEDABAD-3, AHMEDABAD

In the result, all four appeals filed by the assessee are\nallowed in above terms

ITA 759/AHD/2024[2015-16]Status: DisposedITAT Ahmedabad17 Oct 2025AY 2015-16
For Appellant: \nShri D K Parikh, ARFor Respondent: \nShri Sher Singh, CIT.DR
Section 12Section 147Section 263

reassessment proceedings as per the\nsubstituted provisions of sections 147 to 151 of the IT Act as\nper the Finance Act, 2021, subject to compliance of all the\nprocedural requirements and the defences, which may be\navailable to the assessee under the substituted provisions of\nsections 147 to 151 of the IT Act and which may be available\nunder

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCLE-12,, AHMEDABAD

In the result, appeal of the assessee is allowed

4
ITA 3048/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

THE ITO, WARD-7(2)(1),, AHMEDABAD vs. M/S. ASIAN AGENCY,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3336/AHD/2014[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

M/S. ASIAN AGENCY,,AHMEDABAD vs. COMMISSIONER OF INCOME TAX,VII,, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 844/AHD/2015[2009-10]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2009-10

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ASSTT. COMMISSIONER OF INCOME TAX, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 3448/AHD/2016[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 126/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE ACIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 127/AHD/2019[2008-09]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2008-09

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands

M/S. ASIAN AGENCY,,AHMEDABAD vs. THE DCIT, CIRCEL-7(2),, AHMEDABAD

In the result, appeal of the assessee is allowed

ITA 128/AHD/2019[2010-11]Status: DisposedITAT Ahmedabad31 Aug 2022AY 2010-11

Bench: Shri Waseem Ahmed & Smt. Madhumita Roy

For Appellant: Shri S. N. Soparkar & Shri Parin
Section 23Section 251Section 271Section 69C

747/- only under section 69C of the Act on the reasoning that the assessee has made purchases outside the books of accounts for the said amount. The 1st controversy arises for our adjudication whether the difference in 8.1 the balance as discussed above can be made subject to the addition under section 68 of the Act. The answer stands