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32 results for “reassessment”+ Section 293clear

Sorted by relevance

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Key Topics

Section 153A54Section 14428Section 35A20Section 14812Section 143(3)8Section 142(1)3Addition to Income3Section 2502Section 250(6)2House Property

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

Showing 1–20 of 32 · Page 1 of 2

2
Deduction2
Set Off of Losses2

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

reassessment complete is valid and the Appellants ground is dismissed. Issue on merits: I have gone through the submission made by the Appellant, the Appellant is an Association of Person which has been formed with the object of setting up and I.T.A. No. 103 & 104/Asr/202 1 Assessment Years: 2014-15 and 2017-18 1 operating warehousing facility for storage

SHRI KASHMIRA SINGH,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 276/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI RAVI NARULA ,FEROZE PUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTER CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 613/ASR/2018[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 322/ASR/2017[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 326/ASR/2017[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SMT. SEEMA RANI NARULA,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 618/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

M/S BHAGWATI LACTO VEGETARIAN EXPORTS PRIVATE LIMITED,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE -1 , JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 151/ASR/2021[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SH. BALWINDER SINGH KOHLI,JALANDHAR vs. THE DY COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 86/ASR/2017[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI ARUN NARULA,AMRITSAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 436/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI. RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 612/ASR/2018[2009-10]Status: DisposedITAT Amritsar11 Aug 2022AY 2009-10

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 584/ASR/2019[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

MEASAGE GURU NANAK MILK PRODUCTS,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 583/ASR/2019[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

MEASAGE GURU NANAK MILK PRODUCTS ,FEROZEPURCANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE - 1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 585/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

M/S. PINKU BATRA ,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-II, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 323/ASR/2017[2010-11]Status: DisposedITAT Amritsar11 Aug 2022AY 2010-11

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI RAVI NARULA ,FEROZPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 614/ASR/2018[2012-13]Status: DisposedITAT Amritsar11 Aug 2022AY 2012-13

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SMT.ADEEKSHA NARULA,AMRITASR vs. DY.COMMISSIONER OF INCOME TAX , AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 647/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI. RAHUL MITTAL,FEROZEPUR CANTT vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1, JALANDHAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 277/ASR/2019[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI ARUN NARULA,AMRITAR vs. DEPUTY COMMISSIONER OF INCOME TAX,CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 437/ASR/2018[2014-15]Status: DisposedITAT Amritsar11 Aug 2022AY 2014-15

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal

SHRI RAVI NARULA,FEROZEPUR vs. DEPUTY COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, AMRITSAR

In the result, the particular issue u/s 153C of the Act related in ITA

ITA 615/ASR/2018[2013-14]Status: DisposedITAT Amritsar11 Aug 2022AY 2013-14

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

Section 144Section 153A

reassessment can be made. The word “assessed” in section 153A is relatable to abated proceeding i.e. “those pending date of search” and the word assessed to complete assessment proceeding. Mr. Dhawan further argued that in case of Kabul Chawla, supra the order of the Hon’ble Supreme Court in case of ACIT vs. Rajesh Jhaveri Stock Brokers Pvt. Ltd. Appeal