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7 results for “reassessment”+ Section 273Bclear

Sorted by relevance

Mumbai23Cochin18Jaipur11Bangalore10Chennai10Delhi10Surat9Amritsar7Ahmedabad6Indore6Cuttack5Jabalpur4Hyderabad3Kolkata2Ranchi1Varanasi1

Key Topics

Section 271(1)(c)30Section 153A20Section 26316Section 13910Section 271D8Penalty7Section 269S6Section 1485Section 273B5House Property

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

Sections 143(3), 147, 273B Case pertains to Asst. Year1961-62, 1962-63, 1963-64, 1964-65 Decision in favour of: Assessee SUHAS CHANDRA SEN J 24. It was ultimately held by Chandurkar J. that : "The words 'regular assessment' which were to be found in sub-s. (9) of s. 18A of the Indian IT Act, 1922, have, no doubt

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

5
Deduction5
Reassessment5

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

Sections 143(3), 147, 273B Case pertains to Asst. Year1961-62, 1962-63, 1963-64, 1964-65 Decision in favour of: Assessee SUHAS CHANDRA SEN J 24. It was ultimately held by Chandurkar J. that : "The words 'regular assessment' which were to be found in sub-s. (9) of s. 18A of the Indian IT Act, 1922, have, no doubt

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 160/ASR/2023[2015-16]Status: DisposedITAT Amritsar20 Jan 2026AY 2015-16

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 156/ASR/2023[2011-12]Status: DisposedITAT Amritsar20 Jan 2026AY 2011-12

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 158/ASR/2023[2013-14]Status: DisposedITAT Amritsar20 Jan 2026AY 2013-14

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that

HIMANI GOYA SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 157/ASR/2023[2012-13]Status: DisposedITAT Amritsar20 Jan 2026AY 2012-13

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that

HIMANI GOYAL SHARMA,JAIPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1, BATHINDA

The appeal stand allowed

ITA 159/ASR/2023[2014-15]Status: DisposedITAT Amritsar20 Jan 2026AY 2014-15

Bench: HON’BLE SHRI MANOJ KUMAR AGGARWAL (Accountant Member), SHRI UDAYAN DAS GUPTA (Judicial Member)

For Appellant: Sh. Devang Gargieya (Advocate) – Ld. ARFor Respondent: Sh. Charan Dass (Addl. CIT) – Ld. Sr. DR
Section 1Section 139Section 148Section 153ASection 271(1)(c)Section 273B

273B and partially confirmed the penalties, inter-alia, on the ground that but for the reopening of the assessment, the assessee would not have disclosed this income. The impugned penalties as levied by Ld. AO were reduced to half. Aggrieved, the assessee is in further appeals before us in all the years. 3. The undisputed position that emerges is that