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132 results for “reassessment”+ Section 11(1)(d)clear

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Key Topics

Section 148113Section 14792Addition to Income70Section 153A62Section 153C48Section 143(3)40Section 25037Section 6834Section 153D33Reassessment

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

Reassessment) - Assessment year 2013-14 - Assessee-company filed instant writ on ground that a notice dated 01- 06-2021 issued under section 148 and notice under section 148A(b) I.T.A. No. 698/Asr/2024 11 Assessment Year: 2013-14 issued on 30-5-2022 in furtherance of notice dated 1-6-2021 and impugned order passed under section 148A(d

Showing 1–20 of 132 · Page 1 of 7

24
Cash Deposit21
Reopening of Assessment19

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

ITA 308/ASR/2018[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nirmal Mahajan, CAFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(2)Section 147Section 148

d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub- section (1) may be delivered or transmitted to the person therein named

SH. VISHWA MITTER SEKHRI CHARITABLE SOCIETY,BATALA vs. THE INCOME TAX OFFICER, (EXEMPTION), AMRITSAR.

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 75/ASR/2016[2007-08]Status: DisposedITAT Amritsar13 Jul 2021AY 2007-08

Bench: Sh. Laliet Kumar & Dr. M. L. Meenai.T.A. No. 75/Asr/2016 Assessment Year: 2007-08

Section 10Section 10(23)Section 11Section 12Section 12ASection 143(1)Section 147Section 148Section 271

D. R. Date of Hearing 06.07.2021 Date of 13.07.2021 Pronouncement ORDER Per Laliet Kumar, J.M. This appeal of the assessee is directed against the order dated 16.10.2015 passed by the Commissioner of Income Tax (Appeals)-2, Amritsar in respect of A.Y. 2007-08. 2. The assessee has raised the following grounds of appeal: “1 That on the facts

M/S KASHMIR STEEL ROLLING MILLS,JAMMU vs. ASSISTANT COMMISSIONER OF INCOME TAX, JAMMU

In the result, the assessee’s appeal is partly allowed

ITA 548/ASR/2016[2009-10]Status: DisposedITAT Amritsar09 May 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 548/(Asr)/2016 Assessment Year: 2009-10

For Appellant: Sh. Tarun Bansal (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 143(3)Section 271Section 271(1)(c)

reassessment contains a direction for initiation of penalty proceedings u/s. 271(1)(c). This is precisely what stands clarified by the Hon'ble Delhi High Court in Madhushree Gupta & Ors v. Union of India [2009] 317 ITR 107 (Del), a copious decision rendered under writ jurisdiction on a challenge to the vires of the provision (section 271(1B)). Upholding

M/S LORD MAHAVIR HOMEOPATHIC MEDICAL COLLAGE & HOSPITAL,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 125/ASR/2020[2016-17]Status: DisposedITAT Amritsar21 Sept 2021AY 2016-17

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

d). There is a reply to that, which is placed at page 17 of the Paper Book, dated 23.07.1998 and the necessary documents as desired had been filed. e). Then again there is another letter, dated 12.08.1998 at page 18 of the paper book, confirming that the information had already been filed, which were again reiterated as per letter, dated

M/S LORD MAHAVIRA HOMEOP[ATHIC MEDICAL COLLEGE & HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER WARD- ( EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 139/ASR/2020[2015-16]Status: DisposedITAT Amritsar21 Sept 2021AY 2015-16

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

d). There is a reply to that, which is placed at page 17 of the Paper Book, dated 23.07.1998 and the necessary documents as desired had been filed. e). Then again there is another letter, dated 12.08.1998 at page 18 of the paper book, confirming that the information had already been filed, which were again reiterated as per letter, dated

LORD MAHAVIRA HOMOEOPHATIC MEDICAL COLLEGE AND HOSPITAL ,LUDHIANA vs. INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR

In the result the 2nd ground raised by the assessee is liable to be allowed

ITA 383/ASR/2018[2014-15]Status: DisposedITAT Amritsar21 Sept 2021AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

d). There is a reply to that, which is placed at page 17 of the Paper Book, dated 23.07.1998 and the necessary documents as desired had been filed. e). Then again there is another letter, dated 12.08.1998 at page 18 of the paper book, confirming that the information had already been filed, which were again reiterated as per letter, dated

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 7/ASR/2020[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

1) of section 153A. The proviso to section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). 20. In the instant case, the draft assessment order in 38 cases, i.e. Ravinder Singh v. Dy. CIT for 38 assessment years placed

SHRI RAVINDER SINGH ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 9/ASR/2020[2017-18]Status: DisposedITAT Amritsar26 Jul 2023AY 2017-18

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

1) of section 153A. The proviso to section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). 20. In the instant case, the draft assessment order in 38 cases, i.e. Ravinder Singh v. Dy. CIT for 38 assessment years placed

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 6/ASR/2020[2013-14]Status: DisposedITAT Amritsar26 Jul 2023AY 2013-14

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

1) of section 153A. The proviso to section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). 20. In the instant case, the draft assessment order in 38 cases, i.e. Ravinder Singh v. Dy. CIT for 38 assessment years placed

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 8/ASR/2020[2016-17]Status: DisposedITAT Amritsar26 Jul 2023AY 2016-17

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

1) of section 153A. The proviso to section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). 20. In the instant case, the draft assessment order in 38 cases, i.e. Ravinder Singh v. Dy. CIT for 38 assessment years placed

SHRI RAVINDER SINGH,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the appeals of the assessee are allowed

ITA 5/ASR/2020[2012-13]Status: DisposedITAT Amritsar26 Jul 2023AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 153ASection 153D

1) of section 153A. The proviso to section 153A further provides for assessment of the total income in respect of each assessment year falling within such six assessment years (and for the relevant assessment year or years). 20. In the instant case, the draft assessment order in 38 cases, i.e. Ravinder Singh v. Dy. CIT for 38 assessment years placed

SHRIMATI NEETIMA GOYAL,FEROZPUR CANTT. vs. INCOME TAX OFFICER,3(2), FEROZPUR

In the result, appeal of the assessee is allowed on legal ground

ITA 184/ASR/2018[2011-12]Status: DisposedITAT Amritsar03 Feb 2020AY 2011-12

Bench: Shri L.P. Sahu, Am & Shri Ravish Sood, Jm आयकर अऩीऱ सं./Ita No.184/Asr/2018 (ननधाारण वषा / Assessment Year :2011-2012) Neetima Goyal, Vs. Ito, Ward-3(2), Ferozepur Prop. Raghav Sales, G.T.Road, Ferozepur Cantt., Pin-152001 स्थायी ऱेखा सं./ Panno. : Aicpg 3586 H (अऩीऱाथी /Appellant) .. (प्रत्यथी / Respondent) ननधााररती की ओर से /Assessee By : Shri I.P.Bansal, Advocate राजस्व की ओर से /Revenue By : Shri Charan Dass, Dr

For Appellant: Shri I.P.Bansal, AdvocateFor Respondent: Shri Charan Dass, DR
Section 143(2)Section 143(3)Section 147Section 148Section 151Section 151(2)Section 44A

D E R Per L.P.Sahu, AM: The assessee has filed this appeal against the order of CIT(A), Bathinda, dated 23.01.2018 for assessment year 2011-2012, on the following grounds :- 1. (a)The three Additions amounting to Rs.3668497.00/- made by the A.0.,Ferozepur u/s 143(3) of the Income-Tax Act,1961 and sustained by the Ld. CIT(Appeals), Bathinda

SHRI MADAL LAL,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

In the result, all the appeals of the Assessee are allowed

ITA 112/ASR/2018[2007-08]Status: DisposedITAT Amritsar16 Aug 2021AY 2007-08

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153B(1)Section 153D

reassessment shall be passed by an Assessing Officer below the rank of Joint Commissioner in respect of each assessment year referred to in clause (b) of [subsection (1) of] section 153A or the assessment year referred to in clause (b) of sub-section (1) of section 153B, except with the prior approval of the Joint Commissioner]." The above provisions

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 672/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

d) by any other means of transmission of documents as provided by rules made by the Board in this behalf. (2) The Board may make rules providing for the addresses (including the address for electronic mail or electronic mail message) to which the communication referred to in sub-section (1) may be delivered or transmitted to the person therein named

SHRI KRISHAN KUMAR MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 435/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

d) of the Act as the statement of the assessee was not recorded u/s 132(4) of the Act (4) Nowhere in the assessment order it is stated that the assessee has surrendered and disclosed I.T.A Nos. 433 to 435/ASR/2019 4 income and that the assessed income of Rs.43,17,590/- constitutes undisclosed income. 8. Per contra, the Ld. Departmental

SHRI SUSHIL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 434/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

d) of the Act as the statement of the assessee was not recorded u/s 132(4) of the Act (4) Nowhere in the assessment order it is stated that the assessee has surrendered and disclosed I.T.A Nos. 433 to 435/ASR/2019 4 income and that the assessed income of Rs.43,17,590/- constitutes undisclosed income. 8. Per contra, the Ld. Departmental

SHRI MATI SANJANA MITTAL ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE- 1, JALANDHAR

In the result,all the three appeals bearing ITANo

ITA 433/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Dec 2021AY 2016-17

Bench: Shri Mahavir Prasad & Shri Manish Borad

Section 132Section 132(4)Section 271Section 271A

d) of the Act as the statement of the assessee was not recorded u/s 132(4) of the Act (4) Nowhere in the assessment order it is stated that the assessee has surrendered and disclosed I.T.A Nos. 433 to 435/ASR/2019 4 income and that the assessed income of Rs.43,17,590/- constitutes undisclosed income. 8. Per contra, the Ld. Departmental

SHRI MURLI MANOHAR,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result, both the appeals of the assessee are allowed

ITA 555/ASR/2019[2015-16]Status: DisposedITAT Amritsar26 Jul 2023AY 2015-16

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

For Appellant: NoneFor Respondent: Sh. Hitendra Bhauraoji Ninawe, CIT DR
Section 143(2)Section 143(3)Section 153ASection 153DSection 69

D-602, Jalandhar Heights, Tax, Circle-2, Jalandhar 66 Road, Jalandhar [PAN: AASPM 1133E] (Appellant) (Respondent) Appellant by : None Respondent by: Sh. Hitendra Bhauraoji Ninawe, CIT DR Date of Hearing: 18.07.2023 Date of Pronouncement: 26.07.2023 ORDER Per Dr. M. L. Meena, AM: Both the captioned appeals have been filed by the assessees against the common order of the Ld. Commissioner