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140 results for “reassessment”+ Section 36(1)clear

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Key Topics

Section 147110Section 14899Addition to Income93Section 14467Section 25055Section 250(6)54Section 69A48Section 153A42Disallowance33Natural 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 proceedings. Apropos the objections filed by the assessee in the course of the assessment proceedings, it was submitted by him that the A.O had failed to dispose off the same by way of a speaking order. Also, it was the claim of the assessee that the impugned assessment order, i.e, u/s 148 r.w.s 143(3), dated 30.03.2016 was passed

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 140 · Page 1 of 7

32
Depreciation30
Reassessment23
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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect

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 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

36 &33 Others a case where theundisclosed income is found on the basis of incriminatingmaterial, the AO would assume the jurisdiction to assessor reassess the total income for the entire six years blockassessment period even in case of completed/unabatedassessment. As per the second proviso to Section 153A,only pending assessment/reassessment shall standabated and the AO would assume the jurisdiction withrespect