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15 results for “reassessment”+ Section 125clear

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Key Topics

Section 14751Section 14837Section 69A20Section 250(6)15Addition to Income14Section 28210Section 151(2)10Survey u/s 133A10Section 249(4)(b)3

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

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

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

125-128 stamp duty document no.A144443 21. Copy of sale deed in the name of Harjit Singh dated 24/06/2013 129-132 stamp duty document no.A144282 22. Copy of agreement to sell executed between Harjit Singh and 133-134 Satnam Singh dated 17/10/13 I.T.A. No.22/Asr/2023 8 Assessment Year: 2014-15 23. Copy of sale deed in the name of Harjit Singh

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

Section 1443
Reassessment3
Reopening of Assessment3

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

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

reassessment proceedings by issue of notice under section 148 of Income Tax Act after taking mandatory approval of the Ld. PCIT in respect of all the assessment Late Sh. Gurmail Singh v. Dy. CIT & Ors years by valid service of the notices issued u/s 148 of the Act, on 14/02/2017, upon the assessees. 5.1 In the case of both appellants

SHRI IQBAL SHEIKH,SRINAGAR vs. INCOME TAX OFFICEER , SRINAGAR

In the result, the appeal of the assessee is allowed

ITA 176/ASR/2019[2010-11]Status: DisposedITAT Amritsar29 Aug 2023AY 2010-11

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

For Appellant: Sh. Upender Bhat, CAFor Respondent: Sh. Mohit Kumar Nigam, Sr. DR
Section 148Section 2

125 Taxman 963 that on receipt of objection given by assessee to notice under section 148, Assessing Officer is bound to dispose of objections by passing a speaking order, would not make reassessment

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order is reproduced

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

section 145(3) of the Act 61 , with estimation of total income @ 8% on Gross receipts of Rs. 44.71 crores (excluding the receipts of Rs. 6.69 crores from DRAIPL group) and the disputed sub contract receipt of Rs. 6.69 crores has been separately added back u/s 68 of the Act 61. 7.2 The relevant paragraph of the order is reproduced

PIRTPAL SINGH BRAR,MUKTSAR vs. THE INCOME TAX OFFICER, WARD-2(2), MUKTSAR, MUKTSAR

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 38/ASR/2025[2019-20]Status: DisposedITAT Amritsar18 Nov 2025AY 2019-20

Bench: Sh. Udayan Dasgupta & Sh. Khettra Mohan Roy

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 142(1)Section 144Section 147Section 148Section 208Section 249Section 249(4)(b)Section 250Section 69

section 249 of the Act.” 8. Now, the assessee is in appeal before the Tribunal on the grounds contained in the memorandum of appeal. Referring to the paper book filed along with an application for admission of additional evidence under Rule 29 of ITAT Rules, 1963, the ld. AR submitted that agricultural income on sale of agricultural produce has been