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17 results for “reassessment u/s 147”+ Section 245clear

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Key Topics

Charitable Trust16Section 153A4

M/S. SUBHASH STONE INDUSTRIES (P) LTD.,NAINITAL vs. DCIT, CENTRAL CIRCLE, ALLAHABAD

In the result, appeal filed by the assessee in ITA no

ITA 141/ALLD/2017[2008-09]Status: DisposedITAT Allahabad19 May 2022AY 2008-09

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

For Appellant: NoneFor Respondent: Shri Ramendra Kumar
Section 132Section 143(3)Section 153A

147 categorically makes the existence of an income arising out of reasons for re-assessment as a sine qua non for including any other income which comes to the notice of the AO during the course of reassessment proceedings. The important point to accentuate is that a judgment is not interpreted like a legal provision. Each and every word used

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

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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 39/ALLD/2019[2012-13]Status: DisposedITAT Allahabad30 Sept 2025AY 2012-13

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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 38/ALLD/2019[2011-12]Status: DisposedITAT Allahabad30 Sept 2025AY 2011-12

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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 40/ALLD/2019[2013-14]Status: DisposedITAT Allahabad30 Sept 2025AY 2013-14

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued

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 34/ALLD/2019[2007-08]Status: DisposedITAT Allahabad30 Sept 2025AY 2007-08

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

245(h)(iiia) came in the statue from 01.06.2015. (ii) The argument of the appellant is that the notwithstanding clause of section 153(B) debar the assessing officer to take the shelter of the second proviso of 153(4) and the order has been time barred. Section 153 is explaining of the exclusion clause and if the notwithstanding as argued