Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court Phrases AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

14 results for “reassessment”+ Section 12Aclear

Sorted by relevance

Delhi133 Mumbai118 Bangalore103 Ahmedabad36 Chennai36 Jaipur31 Pune29 Kolkata25 Visakhapatnam20 Lucknow17 Cochin17 Hyderabad16 Chandigarh16 Raipur16 Cuttack15 Amritsar14 Indore10 Patna6 Guwahati6 Surat4 Kerala3 Rajkot2 Karnataka2 Jodhpur2 Himachal Pradesh2 Agra1 Nagpur1 Telangana1 Dehradun1

Key Topics

Section 12A67 Section 1128 Section 143(3)18 Section 14813 Exemption13 Section 1210 Addition to Income8 Section 107 Section 2506 Section 147

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)

reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along

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 Amritsar

5

21 Sept 2021

AY 2014-15

Bench: Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 12Section 12ASection 143(3)

reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along

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)

reassessment proceedings, the assessee has again filed the third application for registration under section 12A on 5-11-2014 along

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

reassessment to be framed consequent to notice u/s 148. This makes it very clear that no assessment u/s 147 could be made even though the notice u/s 148 was already issued. Finally, it was submitted that liberal view of the 2nd proviso to section 12A

INCOME TAX OFFICER (EXEMPTIONS), JALANDHAR vs. DR SHYAM LAL THAPAR NURSING HOME, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 586/ASR/2016[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back

M/S SHYMA LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICERII, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 592/ASR/2015[2009-10]Status: DisposedITAT Amritsar27 Mar 2018AY 2009-10

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back

M/S. SHYAM LAL THAPAR FOUNDATION,MOGA vs. THE INCOME TAX OFFICER_II,, MOGA

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 644/ASR/2013[2010-11]Status: DisposedITAT Amritsar27 Mar 2018AY 2010-11

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 644/(Asr)/2013 Assessment Year: 2010-11 I.T.A. No. 592/(Asr)/2015 Assessment Year: 2009-10

For Appellant: Sh. Jaswinder Singh (Adv.)For Respondent: Sh. Sandeep Chauhan (D.R.)

Section 11Section 12Section 12ASection 12A(1)Section 12A(2)Section 147

reassessment, held the same to be covered within the purview of the first proviso to section 12A(2). Coming back

M/S. RAJ DEV ,KOTKAPURA vs. INCOME TAX OFFICER WARD-1, FARIDKOT

In the result, the appeal of the assesse is allowed for statistical

ITA 93/ASR/2023[2012-13]Status: DisposedITAT Amritsar10 Jul 2023AY 2012-13

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

For Appellant: Sh. Sudhir Sehgal, AdvocateFor Respondent: Sh. Pardeep Kumar, Sr. DR

Section 131Section 139Section 142(1)Section 144Section 250Section 68

reassessment proceedings and made addition to assessee's income - On appeal, Tribunal found that Sales Tax Appellate Tribunal had set aside order of Sales Tax authority - Further, no authenticated document providing information was collected from car manufacturer, nor was same furnished to assessee or assessee was given opportunity of cross-examining officer who made statement relating to sale in question

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR

Section 142(1)Section 144Section 147Section 148Section 68

reassessment proceedings in this case were only based on presumption/ suspicion and were thus not validly initiated. 4. That having regard to the facts and circumstances of the case, the Ld. CIT (A) has erred by upholding the action of the AO that the reasons recorded by the AO without application of mind to the information available on record

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 305/ASR/2017[2009-10]Status: DisposedITAT Amritsar31 Jan 2023AY 2009-10

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S.PUNJAB INSTITURE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 304/ASR/2017[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S. PUNJAB INSTITUTE OF MEDICAL SCIENCES ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 303/ASR/2017[2007-08]Status: DisposedITAT Amritsar31 Jan 2023AY 2007-08

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S.PUNJAB INSTITUTE OF MEDICAL SCIENCE,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX , JALANDHAR

In the result, the ITA No

ITA 306/ASR/2017[2010-11]Status: DisposedITAT Amritsar31 Jan 2023AY 2010-11

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained

M/S PUNJAB INSTITUTE OF MEDICAL SCIENCES,,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the ITA No

ITA 581/ASR/2015[2008-09]Status: DisposedITAT Amritsar31 Jan 2023AY 2008-09

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

Section 11Section 12ASection 143(3)Section 148Section 250

reassessment proceedings in view of the fact that the only basis of reopening was on account of cancellation of registration under section 12AA of the IT act. It is stated by the appellant that subsequently this registration has been restored back by the honourable 1TAT and therefore, the action of the AO in reopening of the assessment cannot be sustained