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167 results for “reassessment”+ Section 2(14)clear

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Key Topics

Section 14895Addition to Income95Section 14783Section 26380Section 14477Section 153A59Section 250(6)56Section 143(3)50Section 12A45Disallowance

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

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

Showing 1–20 of 167 · Page 1 of 9

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44
Natural Justice42
Depreciation38
ITA 515/ASR/2024[2018-19]Status: Disposed
ITAT Amritsar
30 Jun 2025
AY 2018-19

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 513/ASR/2024[2013-14]Status: DisposedITAT Amritsar30 Jun 2025AY 2013-14

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 516/ASR/2024[2020-21]Status: DisposedITAT Amritsar30 Jun 2025AY 2020-21

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

THE JASSOMAZARA COOP MULTIPUPOSE SOCIETY LIMITED,NAWANSHAHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2, JALANDHAR

In the result, all the four appeal of the assessee are allowed for statistical purpose

ITA 514/ASR/2024[2017-18]Status: DisposedITAT Amritsar30 Jun 2025AY 2017-18

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay(Hybrid Hearing) I.T.A. Nos. 513 To 516/Asr/2024 Assessment Years: 2013-14, 2017-18, 2018-19 & 2020-21

Section 147Section 148Section 250Section 80Section 80PSection 80P(2)(a)

14. He further submitted that before the Ld. CIT ( A ) , also, no bifurcation of interest income has been furnished with any supporting documentary evidence relating to interest actually earned from cooperative banks and in absence of any documentary evidences regarding actual investments in co-operative banks , the Ld CIT ( A ) has given a specific finding in para

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even

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)

14. In view of the above and for the reasons statedabove, it is concluded as under: i) that in case of search under Section 132 orrequisition under Section 132A, the AO assumes thejurisdiction for block assessment under section 153A; ii) all pending assessments/reassessments shall standabated; I.T.A. Nos. 22/Asr/2020 37 &33 Others iii) in case any incriminating material isfound/unearthed, even