Search: reassessment | BharatTax

Search ITAT High Courts Supreme Court AI Research History

Filters

Sort by

Assessment Year

Order Date From

Order Date To

Judge Name

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.

50 results for “reassessment”+ Section 47clear

Sorted by relevance

Mumbai728 Delhi629 Chennai307 Bangalore228 Jaipur222 Ahmedabad216 Hyderabad156 Kolkata123 Chandigarh120 Raipur93 Indore86 Pune83 Rajkot58 Guwahati50 Amritsar50 Patna42 Surat41 Nagpur34 Visakhapatnam25 Lucknow23 Agra23 Jodhpur22 Cochin17 Allahabad17 Ranchi13 Cuttack12 Dehradun5

Key Topics

Section 153A42 Addition to Income40 Section 25030 Section 14827 Section 14726 Section 69A25 Undisclosed Income21 Section 35A20 Section 143(3)18

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 can be taken. h) Aditya and Co. Vs CIT 279 ITR 47 P&H In the case of an intimation under section

CHAND JEWELLERS,NAKODAR vs. INCOME TAX OFFICER, JALANDHAR

In the result the appeal of the assessee is allowed for statistical purposes

Showing 1–20 of 50 · Page 1 of 3

ITA 574/ASR/2025[2017-18]Status: DisposedITAT Amritsar05 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 574/Asr/2025 Assessment Year: 2017-18 Chand Jewellers, Bazar Sarafan Vs. Ito-Ward Nakodar, Distt. Jalandhar. Jalandhar. [Pan:-Aahfc5908J] (Appellant) (Respondent) Appellant By Sh. Amit Bajaj, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 115BSection 147Section 148Section 250Section 69A

section 69A, ignoring the well- settled principle that only the real income-being the net profit earned from such sales-can be subjected to tax under the provisions of the Income-tax Act. Taxing the entire sale proceeds as income amounts to taxing gross receipts instead of income, which is impermissible in law and leads to double taxation, since

POONAM MARWAHA,AMRITSAR vs. ACIT DCIT CEN CIR, AMRITSAR

In the result, the appeal filed by assessee is allowed

ITA 306/ASR/2024[2019-20]Status: DisposedITAT Amritsar09 Jan 2025AY 2019-20

Section 115BSection 143(3)Section 263Section 263(1)Section 69

reassessment, Assessing\nOfficer did not invoke section 68,\nhowever, Commissioner exercising his\nrevisionary power under section 263\nset aside assessment orders directing\nAssessing Officer to make fresh\nassessment after conducting detailed\nenquiry and upon satisfying on\ngenuneness of transaction - Whether\norder of Commissioner was not based\non irrelevant considerations and\nfurther in present circumstances, he\nwas not obliged to positively

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

In the result, the appeal filed by the assessee is allowed

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A

Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

reassessment of proceedings read with section assessment filed by 147 the assessee 8 I.T.A. No. 117/Asr/2024 Jalalabad Solvex Pvt. Ltd. v. Pr. CIT iv 08-12- Notice under The assessee has 2021 section 142(1) filed the required information in the Notice under section 142(1) issued on 08- 12- reply dated 2021 asking for the information:- 02/01/2022 and 28/02/2022

SH. SURINDER SINGH LEGAL HEIR. OF SMT SITA DEVI,BATHINDA vs. INCOME TAX OFFICER WARD-1(1), BATHINDA

ITA 149/ASR/2019[2007-08]Status: DisposedITAT Amritsar27 Apr 2023AY 2007-08

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

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 267/ASR/2019[2013-14]Status: DisposedITAT Amritsar30 Mar 2023AY 2013-14

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 263/ASR/2019[2009-10]Status: DisposedITAT Amritsar30 Mar 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH ,SHAHKOT vs. PRINICIPAL COMMISSIONER AOF INCOME TAX(CENTRAL), LUDHIANA

ITA 261/ASR/2019[2007-08]Status: DisposedITAT Amritsar30 Mar 2023AY 2007-08

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINICIPAL COMMISSIONER OF INCOME TAX (CENTRAL) , LUDHIANA

ITA 266/ASR/2019[2012-13]Status: DisposedITAT Amritsar30 Mar 2023AY 2012-13

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH ,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 262/ASR/2019[2008-09]Status: DisposedITAT Amritsar30 Mar 2023AY 2008-09

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX (CENTRAL), LUDHIANA

ITA 265/ASR/2019[2011-12]Status: DisposedITAT Amritsar30 Mar 2023AY 2011-12

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

SHRI PURAN SINGH,SHAHKOT vs. PRINCIPAL COMMISSIONER OF INCOME TAX(CENTRJAL), LUDHIANA

ITA 264/ASR/2019[2010-11]Status: DisposedITAT Amritsar30 Mar 2023AY 2010-11

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

For Appellant: NoneFor Respondent: Sh. Girish Bali, CIT DR

Section 147Section 159Section 255

reassessment or recomputation under section 147 of the Act, any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative and may be continued against the legal representative from the stage at which it stood on the date of death of the deceased. 4. It is clarified that the procedural

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

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

47,11,318/- as against claimed by the assessee in respect of expenditure of Rs 77,65,67,171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject

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

47,11,318/- as against claimed by the assessee in respect of expenditure of Rs 77,65,67,171/-. Hence, deduction u/s 35AD of the Act has been claimed by the assessee wrongly. 6. As per the provisions of section 147 of the Income Tax Act, 1961, if the Assessing Officer has reasons to believe that any income may, subject

SHRI GURBINDER SINGH MAHAL,AMRITSAR vs. INCOME TAX OFFICER WARD-IV ( 2), AMRITSAR

In the result, the appeal of the assessee bearing ITA No

ITA 22/ASR/2023[2014-15]Status: DisposedITAT Amritsar24 Apr 2023AY 2014-15

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

Section 144Section 144oSection 250(4)Section 250(6)Section 250o

reassessment or recomputation under section 147) of the income of the deceased and for the purpose of levying any sum in the hands of the legal representative in accordance with the provisions of sub-section (1),— (a) any proceeding taken against the deceased before his death shall be deemed to have been taken against the legal representative

M/S BLUE CITY TOWNSHIP & COLONIZERS,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

ITA 90/ASR/2017[2009-10]Status: DisposedITAT Amritsar14 Jul 2023AY 2009-10

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

Section 147Section 148Section 151Section 234ASection 69

reassessment proceedings cannot be initiated u/s 147 for the purpose of enquiry or verification. The counsel placed reliance on the following judgments as per Case Law index reproduced here under: 6 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 7 I.T.A. No. 90/Asr/2017 Blue City Township & Colonizers v. ITO 8. Per contra, the defendant ld. DR has raised strong

M/S GCA MARKETING PVT. LTD,BATHINDA vs. A.C.I.T , CIRCLE-1,, BATHINDA

ITA 287/ASR/2017[2009-10]Status: DisposedITAT Amritsar13 Apr 2023AY 2009-10

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

Section 143(3)Section 148Section 250(6)

reassessment in response to illegal, invalid notice issued under section 148 of the I. T. Act. As such, assessment framed in response to such a notice is void abinitio. The same be cancelled". 2. The learned CIT(A) has erred in law as well as on the facts of the case in confirming the gross receipts

M/S CGA MARKETING PVT. LTD,BATHINDA vs. ASST. COMM. OF INCOME TAX, CIRCLE - 1, BATHINDA

ITA 291/ASR/2017[2014-15]Status: DisposedITAT Amritsar15 Mar 2023AY 2014-15

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

Section 143(3)Section 148Section 250(6)

reassessment in response to illegal, invalid notice issued under section 148 of the I. T. Act. As such, assessment framed in response to such a notice is void abinitio. The same be cancelled". 2. The learned CIT(A) has erred in law as well as on the facts of the case in confirming the gross receipts

M/S GCA MARKETING PVT. LTD,BATHINDA vs. A.C.I.T , CIRCLE-1,, BATHINDA

ITA 290/ASR/2017[2013-14]Status: DisposedITAT Amritsar15 Mar 2023AY 2013-14

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

Section 143(3)Section 148Section 250(6)

reassessment in response to illegal, invalid notice issued under section 148 of the I. T. Act. As such, assessment framed in response to such a notice is void abinitio. The same be cancelled". 2. The learned CIT(A) has erred in law as well as on the facts of the case in confirming the gross receipts

M/S GCA MARKETING PVT. LTD,BATHINDA vs. A.C.I.T , CIRCLE-1,, BATHINDA

ITA 289/ASR/2017[2011-12]Status: DisposedITAT Amritsar15 Mar 2023AY 2011-12

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

Section 143(3)Section 148Section 250(6)

reassessment in response to illegal, invalid notice issued under section 148 of the I. T. Act. As such, assessment framed in response to such a notice is void abinitio. The same be cancelled". 2. The learned CIT(A) has erred in law as well as on the facts of the case in confirming the gross receipts