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144 results for “reassessment”+ Section 13clear

Sorted by relevance

Delhi2,564Mumbai2,222Chennai832Ahmedabad480Jaipur479Hyderabad474Bangalore466Raipur394Kolkata394Chandigarh279Pune259Rajkot205Indore167Amritsar144Surat142Patna121Visakhapatnam120Cochin119Nagpur96Agra86Guwahati76Cuttack74Ranchi56Lucknow55Jodhpur53Dehradun52Allahabad40Panaji28Jabalpur13Varanasi2

Key Topics

Section 14893Addition to Income91Section 14790Section 14476Section 250(6)52Section 25044Section 153D41Disallowance39Natural Justice38Section 153A

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

reassessment beyond the period prescribed by sub-s. (2), unless the case fell under any of the other sub-sections under s. 153 or other provision extending the said period of limitation. No such provision is brought to notice. The only provision relied upon is cl. (ii) in sub-s. (3). Clause (ii) contemplates a situation where certain orders have

KHURSHID AHMAD DAR,JAMMU AND KASHMIR, INDIA vs. ITO WARD, UDHAMPUR, UDHAMPUR

In the result, the appeal of the assessee is allowed

ITA 236/ASR/2025[2017-18]Status: Disposed

Showing 1–20 of 144 · Page 1 of 8

...
35
Section 69A35
Depreciation33
ITAT Amritsar
10 Nov 2025
AY 2017-18

Bench: Dr. Mitha Lalmeena, Hon'Ble & Shri Udayan Das Gupta, Hon'Blekhurshid Ahmad Dar Vs. Ito, Ward, Nully Poshwari Turkawangam, Udhampur Shopia, 192305, Jammu & Kashmir, India.Pin 192305. Pan No. Awmpd5664K Assessee By Shri Rohit Kapoor, Adv. & Shri V.S. Aggarwal, Itp. Revenue By Mrs. Roshanta Kumari Meena, Cit Dr. Date Of Hearing 23.09.2025. Date Of Pronouncement To. [1 .2025. Order Dr. Mitha Lal Meena, A.M.:

Section 144Section 147Section 148Section 148ASection 151Section 151(1)Section 250Section 250(6)Section 282Section 69A

reassessment notices under section 148 dated 31-3-2021, but same were dispatched on or after 1-4-2021 Assessee challenged validity of notices issued under section 148 - Whether function of generation of notice on ITBA portal and digital signing of notice is executed by Assessing Officer while function of drafting of e-mail to which notice is attached

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 proceedings, which began on 1-6- 2021. to issue a notice under section 148 and said notice was required to be accompanied by an order under section 1484(d), thus, an order under section 148A(d) was required to be passed within said twenty- nine days notwithstanding time stipulated under section 148A(d) - Held, yes - Whether since assessee

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

reassessment proceedings even when intimation under section 143(1) had been issued. ” b) A.L.A. Firm v. CIT [1991] 189 ITR 285 (SC) 13

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASEG G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 18/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE.G H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 20/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE G.H AGRO PRIVATE LIMITED,AMRITSAR 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 21/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 22/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

MEASAGE G. H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 23/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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 24/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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 37/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat

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)

reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect to such abated assessments. It does not providethat all completed/unabated assessments shall abate. Ifthe submission on behalf of the Revenue is accepted, inthat