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328 results for “reassessment”+ Addition to Incomeclear

Sorted by relevance

Delhi6,326Mumbai6,198Chennai1,822Kolkata1,465Bangalore1,315Ahmedabad1,165Jaipur1,084Pune917Hyderabad807Chandigarh502Surat441Raipur413Indore405Amritsar328Visakhapatnam327Rajkot311Cochin280Cuttack250Agra183Nagpur180Patna158Karnataka145Guwahati145Lucknow135Ranchi102Dehradun99Jodhpur89Telangana85Allahabad65Calcutta45SC34Panaji33Jabalpur26Varanasi16Orissa12Kerala10Rajasthan10Punjab & Haryana3Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN2Himachal Pradesh2K.S. RADHAKRISHNAN A.K. SIKRI1Uttarakhand1Madhya Pradesh1J&K1

Key Topics

Section 148114Addition to Income97Section 153A86Section 14770Section 14462Section 26356Section 25050Section 250(6)35Reassessment33Natural Justice

ASSISTANT COMMISSIONER OF INCOME TAX, PHAGWARA CIRCLE, PHAGWARA vs. SHRI CHUNI LAL, PHILLAUR

In the result, these appeals are allowed for statistical purposes

ITA 40/ASR/2018[2014-15]Status: DisposedITAT Amritsar10 Nov 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

reassessment proceedings in respect of Assessment Years: 2008-09 and 2009-10 has not been substantiated with corroborative documentary evidences by referring to a particular document forming the basis for the income considered by the ld. CIT(A), being subject to double addition

ASSIATANT COMMISSIONER OF INCOME TAX PHAGWARA CIRCLE, PHAGWARA vs. SHRI HARMESH KUMAR, PHILLAUR

In the result, these appeals are allowed for statistical purposes

Showing 1–20 of 328 · Page 1 of 17

...
30
Section 143(3)29
Disallowance28
ITA 42/ASR/2018[2014-15]Status: Disposed
ITAT Amritsar
10 Nov 2023
AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: None (Written submission)For Respondent: Sh. Dr. Vedanshu Tripathi, CIT DR
Section 133A

reassessment proceedings in respect of Assessment Years: 2008-09 and 2009-10 has not been substantiated with corroborative documentary evidences by referring to a particular document forming the basis for the income considered by the ld. CIT(A), being subject to double addition

LATE. SH. GUMAIL SINGH . S/O. SH. LAL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 55/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 63/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

LATE. SH. GURMAIL SINGH S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 59/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

LATE. SH. GURMAIL SINGH.S/O. LATE SH. LAL SINGH,SRI MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 57/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

LATE. SH. GURMAIL. SINGH S/O. SH. LAL SINGH,SHRI MUKAT SAR vs. DY. COMMISSIONER OF 9INCOME TAX. CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 56/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

SH. ARASHPREET SINGH S/O LATE SH. GURMAIL SINGH,SHRI MUKATSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 60/ASR/2019[2010-11]Status: DisposedITAT Amritsar25 May 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

SH. ARASHPREET SINGH S/O. LATE SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CERCLE- II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 62/ASR/2019[2012-13]Status: DisposedITAT Amritsar25 May 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

SH. ARASHPREET SINGH. S/O.LATE.SH. GURMAIL SINGH,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX .CIRCLE-II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 64/ASR/2019[2014-15]Status: DisposedITAT Amritsar25 May 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

SH. ARSPREET SINGH . S/O. LATE. SH. GURMAIL SINGH ,MUKTSAR vs. DY. COMMISSIONER OF INCOME TAX CIRCLE .II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 61/ASR/2019[2011-12]Status: DisposedITAT Amritsar25 May 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

LATE. SH. GURMAIL. SINGH. S/O. SH. LAL SINGH,SRI MUKATSAR vs. DY.COMMISSIONER OF INCOME TAX CIRCLE -II, BATHINDA

Appeals are disposed of in the terms and observation made as above

ITA 58/ASR/2019[2013-14]Status: DisposedITAT Amritsar25 May 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

For Appellant: Sh. Parikshit Aggarwal, CAFor Respondent: Sh. S. R. Kaushik, CIT-DR
Section 147Section 148Section 151(2)Section 250(6)Section 282Section 69A

additional income only on coming to snow about the detection of concealment by the department and that it is not a case of bona fide voluntary disclosure, penalty under section 271(1)(c) is leviable. Hence, it is not possible to hold that in every case mere surrender of income will foreclose any action of concealment of income. The penalty

MEASAGE NARULA SOLVEX PRIVATE LIMITED,MOGA vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 33/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 27/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 26/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

MEASAGE SAT KARTAR SOLVEX PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 25/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

M/S NARULA FOODS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee

Section 144Section 250(6)

income declared in the returns; and iv) in case no incriminating material is unearthed duringthe search, the AO cannot assess or reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition