BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

124 results for “reassessment”+ Section 35clear

Sorted by relevance

Delhi2,235Mumbai1,926Chennai695Bangalore671Jaipur539Ahmedabad428Hyderabad369Kolkata349Raipur316Chandigarh228Pune203Indore194Surat166Rajkot136Visakhapatnam125Amritsar124Cochin99Karnataka73Patna72Cuttack70Nagpur66Guwahati58Lucknow51Telangana47Ranchi36Agra35Dehradun31Jodhpur28SC26Allahabad22Orissa9Panaji8Calcutta6Rajasthan5Kerala5Jabalpur5A.K. SIKRI ROHINTON FALI NARIMAN3Varanasi3Gauhati1Uttarakhand1Madhya Pradesh1

Key Topics

Section 14796Addition to Income96Section 14889Section 14472Section 153A59Section 25049Section 250(6)49Section 69A40Disallowance37Natural Justice

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

ITA 308/ASR/2018[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Nirmal Mahajan, CAFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(2)Section 147Section 148

reassessment under section 147, the Assessing Officer had to serve on the assessee the notice requiring him to furnish a return. Service of notice is necessary and not its mere issuance. In terms of provisions contained in section 149 of the Act, such notice could have been issued latest by 31.3.2018. As we have noted, the Department did issue such

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

Showing 1–20 of 124 · Page 1 of 7

33
Depreciation31
Section 6825
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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 75/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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 64/ASR/2020[2009-10]Status: DisposedITAT Amritsar09 Jun 2023AY 2009-10

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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 65/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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 66/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

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)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 76/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 77/ASR/2020[2011-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2011-12

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 78/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 79/ASR/2020[2013-14]Status: DisposedITAT Amritsar09 Jun 2023AY 2013-14

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject

M/S NARULA FOODS 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 80/ASR/2020[2014-15]Status: DisposedITAT Amritsar09 Jun 2023AY 2014-15

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

Section 144Section 250(6)

35 &33 Others collected during the search andother material which would include income declared in thereturns, if any, furnished by the assessee as well as theundisclosed income. However, in case during the searchno incriminating material is found, in case ofcompleted/unabated assessment, the only remedyavailable to the Revenue would be to initiate thereassessment proceedings under sections 147/48 of theAct, subject