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142 results for “reassessment”+ Section 148(1)clear

Sorted by relevance

Mumbai2,323Delhi2,065Chennai769Ahmedabad612Kolkata545Jaipur514Hyderabad432Bangalore398Pune323Chandigarh289Rajkot216Raipur197Indore194Surat183Visakhapatnam149Amritsar142Patna108Cochin104Nagpur100Guwahati89Agra83Lucknow72Ranchi70Cuttack61Dehradun50Jodhpur48Allahabad37Panaji27Jabalpur12Varanasi9

Key Topics

Section 148171Section 14798Addition to Income91Section 14482Section 250(6)54Disallowance50Section 143(3)49Section 12A45Natural Justice39Depreciation

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 notice issued under section 148 on 31-8-2022pursuant to original notice dated 28-06-2021 (issued under old law) which was deemed to be notice under section _148A(b) in view of Supreme Court ruling in Union of India v. Ashish Agarwal I [2022] 138 taxmann.com 64/286 Taxman 183/444 ITR 1

Showing 1–20 of 142 · Page 1 of 8

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38
Reassessment35
Section 271(1)(c)30

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

148 of the Income-tax Act, in the relevant assessment years in terms of section 150(1) read with Explanation 2 of section 153 in respect of deletion of both amounts made in this order." The Assessing Officer relied upon the aforesaid observations to support the notices issued on the ground that there were finding/ directions given

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: DisposedITAT Amritsar10 Nov 2025AY 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

1-4-2021, which curtailed time limit for reopening of assessment from 6 years to 3 years, revenue, with a view to avail limitation prescribed under unamended section 149, generated reassessment notices under section 148

ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR vs. M/S NARULA OIL & FATS PRIVTE LIMITED, AHMEDABAD

In the result, the appeals of the revenue are dismissed and appeals of assessee are allowed in the terms indicated above

ITA 59/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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 35/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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 36/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days

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)

148/- against which payments amounting to Rs. 21,82,346/- have been made and balance of Rs. 30,802/- has been struck. This single page makes the actual state of affairs of the assessee quite clear. It clearly shows that rice bran is purchased and cash payment is made against the same within a period of 20 to 25 days