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7 results for “reassessment”+ Section 12A(2)clear

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Key Topics

Section 12A45Section 1120Section 143(3)15Section 14812Addition to Income7Section 2506Exemption6Depreciation5Disallowance5Section 68

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

4
Section 142(1)3
Section 1442

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

2(12A) of the Income Tax Act which provides, "books includes ledgers, day books, cash books 7 Farukh Ahmad Zeb v. ITO whether kept in written form or as printouts of data stored in floppy, disk, table or any other electromagnetic data storage device." Thus, according to the appellant, bank statement or pass book cannot be regarded as books

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

2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Registration

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

2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Registration

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

2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Registration

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

2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Registration

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

2. Brief facts of the casesare that for ITA 303 to 306/Asr/2017 are reopened u/s 148 of the Act& assessments were completed u/s 143(3)/147. The issue is common for all cases that is rejection of exemption u/s 11 in connection with withdrawal of registration u/s 12A of the Act. The assessee is established under the Society Registration