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42 results for “reassessment”+ Section 27(2)(d)clear

Sorted by relevance

Delhi2,224Mumbai2,124Bangalore818Chennai747Jaipur453Ahmedabad389Kolkata349Hyderabad316Chandigarh174Indore169Surat126Raipur114Pune113Rajkot109Cochin89Visakhapatnam87Karnataka69Patna66Lucknow64Cuttack63Amritsar56Telangana46Nagpur46Agra44Guwahati42Allahabad42Dehradun28Ranchi25SC24Panaji18Orissa11Jodhpur11Calcutta6Rajasthan4A.K. SIKRI ROHINTON FALI NARIMAN3K.S. RADHAKRISHNAN A.K. SIKRI1Jabalpur1Uttarakhand1Varanasi1J&K1

Key Topics

Section 14836Section 153A32Section 14729Section 143(3)16Charitable Trust16Addition to Income15Section 143(2)12Disallowance10Section 271(1)(c)8

MADHURENDRA NATH,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

ITA 16/ALLD/2018[2013-14]Status: DisposedITAT Allahabad16 Feb 2023AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

For Appellant: Sh. Siddharth Pathak, AdvFor Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132(1)Section 143(2)Section 153C

Showing 1–20 of 42 · Page 1 of 3

Section 153D8
Penalty8
Section 143(1)7

D E R SHRI VIJAY PAL RAO, J.M.: These two appeals by the two related assessees are directed against two separate orders of the CIT(A), both dated 28.04.2016 for the assessment year 2013-14. 2. These appeals are arising from the assessment orders passed under section 153C in pursuant to the search and seizure action under section

SMT. NEETA NATH L/H OF LATE DR. JITENDRA NATH,ALLAHABAD vs. ACIT, CENTRAL CIRCLE, ALLAHABAD

In the result, both the appeals in ITA No

ITA 15/ALLD/2018[2013-14]Status: DisposedITAT Allahabad16 Feb 2023AY 2013-14

Bench: Shri.Vijay Pal Rao & Shri. Ramit Kocharassessment Year: 2013-14 Vs. The Asstt. Commissioner Of Smt. Neeta Nath, L/H Of Lt. Dr. Jitendra Nath Income Tax, Central Circle, Civil Lines, Allahabad B/401, Mayan Enclave, 49/13, Clive Road, Allahabad Pan-Abepn1795Q (Appellant) (Respondent) Assessment Year: 2013-14 Madhurendra Nath, Vs. The Asstt. Commissioner Of B-502, Vinayak Le Grande, Income Tax, Central Circle, 16/12, Lal Bahadur Shastri Civil Lines, Allahabad Road, Allahabad-211001 Pan-Aaipn8161D (Appellant) (Respondent) Appellant By: Sh. Siddharth Pathak, Adv Respondent By: Sh. Rabin Chaudhari, Cit Dr Date Of Hearing: 18.01.2023 Date Of Pronouncement: 16.02.2023 O R D E R Shri Vijay Pal Rao, J.M.: These Two Appeals By The Two Related Assessees Are Directed Against Two Separate Orders Of The Cit(A), Both Dated 28.04.2016 For The Assessment Year 2013-14. 2. These Appeals Are Arising From The Assessment Orders Passed Under Section 153C In Pursuant To The Search & Seizure Action Under Section 132(1) Of The Income Tax Act, Dated 05.12.2013 In The Case Of Shri. Hemant Kumar Sindhi. Therefore, The Facts & Circumstances As Well As The Grounds Of Appeal

For Appellant: Sh. Siddharth Pathak, AdvFor Respondent: Sh. Rabin Chaudhari, CIT DR
Section 132(1)Section 143(2)Section 153C

D E R SHRI VIJAY PAL RAO, J.M.: These two appeals by the two related assessees are directed against two separate orders of the CIT(A), both dated 28.04.2016 for the assessment year 2013-14. 2. These appeals are arising from the assessment orders passed under section 153C in pursuant to the search and seizure action under section

M/S UDVASIT BEROJGAR SAHAKARI SHRAM SAMVIDA SAMITI LTD.,,SONBHADRA vs. CIT (EXEMPTION), ALLAHABAD

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 27/ALLD/2021[2018-19]Status: DisposedITAT Allahabad02 Mar 2022AY 2018-19

Bench: Shri.Vijay Pal Raoassessment Year: 2018-19

For Appellant: NoneFor Respondent: Mr. A.K. Singh, Sr. DR
Section 139Section 139(1)Section 2Section 36(1)Section 43B

reassessment was unjustified - S.R. Batliboi & Co. v. Assistant Commissioner of Income-tax, Circle - 54, Kolkata - [2018] 100 taxmann.com 328 (Calcutta).” 3 3. The main thrust of the written submissions filed by the assessee is that the amended provisions of section 36(1) (va) as well as section 43B vide Finance Bill, 2021 is applicable only with effect from assessment year

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

ITA 113/ALLD/2025[2011-12]Status: DisposedITAT Allahabad21 Nov 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

ITA 115/ALLD/2025[2013-14]Status: DisposedITAT Allahabad21 Nov 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

ITA 129/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

ITA 114/ALLD/2025[2012-13]Status: DisposedITAT Allahabad21 Nov 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

Section 143(2)Section 153ASection 153DSection 271(1)(c)Section 68

section 153A have been framed by ACIT, Central Circle, New Delhi, therefore, prior approval of the JCIT in respect of each assessment year referred to under section 153A or 153B shall have to be obtained. Thus, no order of assessment or re-assessment shall be passed by the A.O. in the present cases in respect of each assessment years under

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 147/ALLD/2016[2005-06]Status: DisposedITAT Allahabad12 Aug 2021AY 2005-06

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee’s contribution deducted is to be deposited together with

DCIT, CIRCLE-II , ALLAHABAD vs. BHARAT PUMPS & COMPRESSORS LTD, ALLAHABAD

In the result, appeal filed by Revenue for ay: 2007-08 is allowed for statistical purposes

ITA 148/ALLD/2016[2007-08]Status: DisposedITAT Allahabad12 Aug 2021AY 2007-08

Bench: Shri.Vijay Pal Rao & Shri Ramit Kochar

For Appellant: Ms. Tanu Singhal, C.AFor Respondent: Shri Shantanu Dhamija, CIT (DR)
Section 139(1)Section 143(1)Section 147Section 148Section 36(1)(va)

reassessment order dated 31.12.2009. 8. Aggrieved by re-assessment framed by the AO , the assessee filed first appeal before learned CIT(A) and submitted as under.:- “The Ld. A.R. for the appellant has submitted as under- “As per clause (1) of Paragraph 38 of Employee’s Provident Fund Scheme, 1952, Employee’s contribution deducted is to be deposited together with

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 44/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 54/ALLD/2025[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

DEPUTY COMMISSIONER OF INCOME TAX(CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 39/ALLD/2025[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

DEPUTY COMMISSIONER OF INCOME TAX (CENTRAL CIRCLE), ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 41/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 37/ALLD/2019[2010-11]Status: DisposedITAT Allahabad30 Sept 2025AY 2010-11

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

ARPIT HOSPITAL PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 14/ALLD/2025[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 36/ALLD/2019[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 40/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 35/ALLD/2019[2008-09]Status: DisposedITAT Allahabad30 Sept 2025AY 2008-09

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 56/ALLD/2025[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

ITA 337/ALLD/2018[2009-10]Status: DisposedITAT Allahabad30 Sept 2025AY 2009-10

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

D E R PER ANADEE NATH MISSHRA:A.M. (A) These appeals and Cross Objections pertaining to Jeevan Jyoti Group of cases are being disposed of through this consolidated order. Grounds taken in appeals and Cross Objections are as under: I.T.A. No.337/Alld/2018 (Assessment year 2009-10) 6 I.T.A. No.34/Alld/2019 (Assessment year 2007-08) 9 11 I.T.A. No.35/Alld/2019 (Assessment year