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137 results for “reassessment”+ Section 10(37)clear

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Key Topics

Addition to Income89Section 14885Section 14782Section 14471Section 250(6)48Section 153A45Section 69A41Section 153C41Section 12A39Natural Justice

SHRI KANAV KHANNA,,AMRITSAR. vs. THE ASSTT. COMMISSIONER OF INCOME-TAX,, AMRITSAR.

In the result, the ground no- G of appeal of the assessee is dismissed

ITA 77/ASR/2015[2010-11]Status: DisposedITAT Amritsar04 Jul 2022AY 2010-11

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

For Appellant: Sh. R. K. Magow, CAFor Respondent: Sh. Rahul Dhawan, CIT-DR
Section 10(37)Section 143(2)Section 143(3)Section 194LSection 250(6)

10(37) was duly verified thoroughly by the A O as well as the Commissioner based on which the refund of tax deducted at source of Rs. 97,59,570/- was granted on 21.4.2011 as per orders of the A O as well as the Commissioner based on the verification reports of the departmental officers deputed for the purpose

Showing 1–20 of 137 · Page 1 of 7

35
Depreciation34
Disallowance34

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

10 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 inducing the belief. Such a belief has not to be based on mere suspicion but it must be based on information as was held by Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191. Thus, initiation of proceedings u/s 147 cannot

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

10 I.T.A. Nos. 346 & 347/Asr/2024 Assessment Years: 2014-15 & 2015-16 inducing the belief. Such a belief has not to be based on mere suspicion but it must be based on information as was held by Hon'ble Supreme Court in the case of Calcutta Discount Co. Ltd. Vs. ITO 41 ITR 191. Thus, initiation of proceedings u/s 147 cannot

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

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)

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 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

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 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 34/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

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

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 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 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

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

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 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

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

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