BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

4 results for “reassessment”+ Rectification u/s 154clear

Sorted by relevance

Delhi213Mumbai188Chennai105Bangalore104Jaipur71Kolkata64Chandigarh44Ahmedabad35Lucknow24Pune22Indore22Nagpur18Hyderabad17Agra13Raipur12Cochin12Visakhapatnam9Jodhpur8Patna7Dehradun7Allahabad5Surat5Karnataka4Amritsar4Telangana4Panaji3Cuttack3Jabalpur2SC2Rajkot2Orissa1Varanasi1Guwahati1Uttarakhand1

Key Topics

Section 26316Section 271D8Section 269S6Section 1484Section 1544Section 1473Addition to Income2Rectification u/s 1542Penalty2Condonation of Delay

SH. JASPAL SINGH S/O SH. SWARAN SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

In the result, the assessee’s appeal is allowed for statistical purposes

ITA 445/ASR/2016[2004-05]Status: DisposedITAT Amritsar08 May 2019AY 2004-05

Bench: Sh. Sanjay Arorai.T.A. No. 445/Asr/2016 Assessment Year: 2004-05

For Appellant: Sh. Padam Bahl (C.A.)For Respondent: Sh. Charan Dass (D.R.)
Section 144Section 154

154 order, i.e., were the assessee to be unsuccessful in obtaining the rectification sought. The charge of mala fides by the Revenue is based on suspicion, perhaps considering that the assessee admits to have adopted, on own violation, a particular course of action. The second reason is that the said course – whatever be its’ merits, is, without doubt, only

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

2
ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

u/s 171D and 271E passed by the JCIT, Bathinda, wherein as per the section 271D and 271E, the JCIT is categorically empowered for the penalty performance, being the quasi judicial action; that the Ld. PCIT while cancelling the penalty order, passed Manjit Krishan Malhotra v. Pr.CIT under section 271D and 271E, dated 10.02.2014, by the Jt. Commissioner of Income

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ITA 150/ASR/2020[2005-06]Status: DisposedITAT Amritsar13 Jun 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

For Appellant: None
Section 147Section 148Section 152Section 40A(3)

rectification order for the Assessment Year 2004-2005 be carried forward and adjusted against the income determined for the Year under consideration. 6. It is prayed that the Hon’ble Tribunal may kindly be pleased to allow the appellant to amend or file additional / alternate ground of appeal at the time of hearing. 2. None appeared on behalf