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107 results for “reassessment”+ Section 10(25)(iii)clear

Sorted by relevance

Delhi1,031Mumbai789Chennai341Jaipur269Hyderabad237Bangalore220Ahmedabad199Kolkata170Chandigarh156Raipur128Amritsar107Pune105Rajkot104Indore74Surat73Patna60Visakhapatnam46Nagpur43Guwahati43Ranchi36Agra31Cochin27Lucknow26Allahabad25Cuttack18Jodhpur18Dehradun14Panaji3Varanasi1

Key Topics

Addition to Income100Section 14882Section 14469Section 14767Section 153A63Section 250(6)56Section 69A46Section 153D41Disallowance40Natural Justice

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

section is very wide, but at the same time it cannot be stated to be a plenary power. The AO can assume jurisdiction under the said provision provided there is sufficient material before him. He cannot act on the basis of his whim and fancy, and the existence of material must be real. Further, there must be nexus between

Showing 1–20 of 107 · Page 1 of 6

37
Depreciation33
Section 25031

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

section is very wide, but at the same time it cannot be stated to be a plenary power. The AO can assume jurisdiction under the said provision provided there is sufficient material before him. He cannot act on the basis of his whim and fancy, and the existence of material must be real. Further, there must be nexus between

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

In the result, the appeal of the assessee bearing ITA No

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

10 Assessment Year: 2006-07 iii) That whether the ld.CIT(A) was competent, while deciding a case before him, to give direction to reopen a case for another year, not before him. 3. Rather than specifically addressing the above legal issues, the ld.CIT(A), in his impugned order, has taken a generic view that since the assessee had himself claimed

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

10) TMI 264 - SUPREME COURT (LB)]. Thus, we hold that the notice issued by Respondent No. 1 under Section 148 of the IT Act is beyond the time period specified u/s 149 (1) of the IT Act. Assessee appeal allowed. 8) The Ld AR concluded his arguments submitting that from the above facts and circumstances, it is evident that

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

iii) Whether it is possible for the Assessing Officer to record reasons suggesting that income has escaped assessment, therefore necessitating initiation of reassessment proceedings without using information as above. 6.2 Unauthorized Query Letter: There has been a detailed decisions given on these points by Hon'ble IT AT in Gurpal Singh v. 1TO [2016] 71 taxmann.com 108 (Amritsar - Trib.) which

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

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

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

ITA 58/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected

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

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

Section 144Section 250(6)

10 &33 Others Addition made by Ld. A.O Addition upheld by Worthy Submission of assessee CIT(A) Rs. 50,00,000/- on account of Rs. 50,00,000/- upheld by the Sir, it is submitted that this disallowance of expenses worthy CIT(A) addition is made purely on the basis of expenses claimed in books of account and reflected