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122 results for “reassessment”+ Section 34clear

Sorted by relevance

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Key Topics

Section 14899Section 14796Addition to Income96Section 14465Section 25054Section 250(6)51Section 69A47Section 153A42Disallowance33Natural Justice

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

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

Showing 1–20 of 122 · Page 1 of 7

33
Section 143(3)30
Depreciation30
ITA 698/ASR/2024[2013-14]Status: Disposed
ITAT Amritsar
08 Sept 2025
AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

reassessment proceedings dated 23rd May, 2023, passed u/s 147 rws 144 ( with 144B ) of the Act 61 , is not legally valid and the same is quashed. The arguments of the Ld. DR revolved around the decision of the Hon’ble 11) Apex court in the case of Union of India vs Ashis Agarwal [2022] dated

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

reassessment proceedings, if the twin conditions prescribed under section 147 of the Act are satisfied. c) Raymond Woolen Mills Limited. Vs ITO 236 ITR 34

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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 37/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled

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)

34 &33 Others year falling within the period ofsix assessment years pending on the date of initiation ofthe search under Section 132 or making of requisitionunder Section 132A, as the case may be, shall abate. Asper sub-section (2) of Section 153A, if any proceedinginitiated or any order of assessment or reassessmentmade under sub- section (1) has been annulled