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9 results for “reassessment”+ Section 255(7)clear

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Key Topics

Section 14711Section 1488Reassessment8Section 1597Section 2557Section 143(3)2Reopening of Assessment2

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 267/ASR/2019[2013-14]Status: DisposedITAT Amritsar30 Mar 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 265/ASR/2019[2011-12]Status: DisposedITAT Amritsar
30 Mar 2023
AY 2011-12

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH ,SHAHKOT vs. PRINICIPAL COMMISSIONER AOF INCOME TAX(CENTRAL), LUDHIANA

ITA 261/ASR/2019[2007-08]Status: DisposedITAT Amritsar30 Mar 2023AY 2007-08

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH,SHAHKOT vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , LUDHIANA

ITA 266/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Mar 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH ,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 262/ASR/2019[2008-09]Status: DisposedITAT Amritsar30 Mar 2023AY 2008-09

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRJAL), LUDHIANA

ITA 264/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Mar 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 263/ASR/2019[2009-10]Status: DisposedITAT Amritsar30 Mar 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR
Section 147Section 159Section 255

7 appeals in respect of the Assessment Year 2007-08 to 2013-14 are 3 years old and the where about of either of the diseased appellant or its Legal heirs are not available on record, it is decided to dispose the appeals as per law on hearing the Ld. DR. 3. The Ld. DR explained that there

SH. VARINDER KUMAR SOUL,JALANDHAR vs. INCOME TAX OFFICER, WARD - 3(2), JALANDHAR

ITA 451/ASR/2017[2012-13]Status: DisposedITAT Amritsar16 Jan 2018AY 2012-13

Bench: Sh. Sanjay Arora & Sh. N. K. Choudhryi.T.A. No. 451(Asr)/2017 Assessment Year: 2012-13 Pan: Cvips 5218R

For Appellant: Sh. Ashray Sarna (C.A.)For Respondent: Sh. Ghulam Mustafa (D. R.)
Section 139Section 143(3)Section 147Section 148Section 148(2)

255 ITR 220 (P&H). Be that as it may, there is equally no doubt that the AO had a valid reason to believe escapement from assessment qua rental income. The same is sufficient for him to assume jurisdiction to reopen the assessment u/s. 147. No contention in its 4 ITA No.451 (Asr)/2017(A.Y.2012-13) Varinder Kumar Soul

SHRI ARNESH KUMAR SHAKAR EX. MLA,HOSHIARPUR vs. INCOME TAX OFFICER WARD, DASUYA

In the result, appeal of the assessee ITA No

ITA 6/ASR/2021[2010-11]Status: DisposedITAT Amritsar26 Jul 2023AY 2010-11

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

Section 143(3)Section 147Section 148Section 250Section 54Section 54F

reassessment as well.” Hon'ble High Court of Punjab and Haryanain Vipin Khanna vs. CIT 255 ITR 220, the relevant paragraph is extracted as follows: - “14. In view of the above discussion, we are satisfied that the letter dated 30-7- 1998 issued by the Assessing Officer insofar as it relates to matters unconnected with the issue of depreciation