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132 results for “reassessment”+ Section 153(5)clear

Sorted by relevance

Delhi1,987Mumbai1,324Chennai534Bangalore474Jaipur361Hyderabad297Kolkata179Chandigarh166Ahmedabad160Amritsar132Pune127Indore99Surat79Guwahati79Raipur76Visakhapatnam76Cochin70Karnataka53Cuttack47Lucknow46Nagpur41Rajkot39Telangana38Dehradun38Patna36Ranchi29Jodhpur24Allahabad22Agra21SC17Panaji15Jabalpur6Calcutta5Orissa4Punjab & Haryana3Rajasthan3Gauhati2Kerala2Varanasi2K.S. RADHAKRISHNAN A.K. SIKRI1

Key Topics

Addition to Income89Section 14482Section 153A73Section 14849Section 14742Section 250(6)40Disallowance38Natural Justice37Depreciation33Section 153D

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

153 of the Act would not be attracted. It will be attracted I.T.A. No. 356/Asr/2017 19 Assessment Year: 2006-07 only when the notices under section 147 of the Act has been issued to initiate proceeding under section 147 within the period prescribed under section 149 read with section 150 of the Act. We are fortified in our view

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

ITA 308/ASR/2018[2008-09]Status: DisposedITAT Amritsar

Showing 1–20 of 132 · Page 1 of 7

29
Section 25028
Section 6825
21 Feb 2022
AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nirmal Mahajan, CAFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(2)Section 147Section 148

153, assess or reassess such income and any other income chargeable to tax which has escaped assessment. Section 148 of the Act pertains to the issue of notice where income has escaped assessment. Sub-section (1) of section 148 provides that before making assessment or recomputation under section 147, the Assessing Officer shall serve on the assessee a notice requiring

M/S NARULA FOODS 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 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 63/ASR/2020[2008-09]Status: DisposedITAT Amritsar09 Jun 2023AY 2008-09

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 67/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA FOODS 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 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA OIL & FATS PRIVATE LIMITED,AHEMDABAD 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 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA FOODS 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 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA FOODS 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 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA FOODS 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 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

M/S NARULA FOODS 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 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction