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.

59 results for “reassessment u/s 147”+ Disallowanceclear

Sorted by relevance

Mumbai1,386Delhi801Chennai446Bangalore339Jaipur253Kolkata211Ahmedabad203Hyderabad168Chandigarh131Pune117Raipur111Surat86Indore82Amritsar59Rajkot58Nagpur47Guwahati46Visakhapatnam36Agra36Jodhpur35Allahabad32Lucknow31Cochin30Patna25Cuttack24Panaji11Dehradun7Jabalpur2SC2Varanasi1Ranchi1

Key Topics

Section 14882Section 14474Addition to Income57Section 14746Disallowance44Section 250(6)38Natural Justice38Depreciation33Section 143(3)

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH, CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 347/ASR/2024[2015-16]Status: DisposedITAT Amritsar30 Oct 2025AY 2015-16

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

147 as envisaged under the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144r.w.s 147of the Income tax Act and without complying with the mandatory conditions u/s

Showing 1–20 of 59 · Page 1 of 3

23
Section 25021
Section 35A20
Section 139(1)16

SMT. SATYAWATI MARWAHA THROUGH LEGAL HEIR SH. CHANDER SHEIKHAR MARWAHA,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, JALANDHAR

In the result, the appeal for Asstt

ITA 346/ASR/2024[2014-15]Status: DisposedITAT Amritsar30 Oct 2025AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Ashray Sarna, C. A
Section 10(38)Section 132Section 144Section 144rSection 147Section 148Section 151Section 250(6)Section 68

147 as envisaged under the Income Tax Act, 1961. 3. That having regard to the facts and circumstances of the case, Hon'ble CIT(A) has erred in law and on facts in confirming the action of Ld. AO in framing the impugned assessment order u/s 144r.w.s 147of the Income tax Act and without complying with the mandatory conditions u/s

NASA AGRO INDUSTRIES PRIVATE LIMITED,FAZILKA vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-II, BATHINDA

In the result, the appeal filed by the assessee is allowed for statistical purpose

ITA 236/ASR/2023[2011-12]Status: DisposedITAT Amritsar26 Sept 2025AY 2011-12

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta

For Appellant: Sh. Y. K. Sud & Sh. P. K. Anand, CAs
Section 132Section 142(1)Section 143(3)Section 148Section 153cSection 250

147 (a) of the Act the Act. (2) If satisfaction is arrived at on the basis of any relevant material, such satisfaction cannot be assailed, Tilak raj bedi vs JCIT (2009) 319 ITR 385-P&H- The power of reassessment can be validly exercised if satisfaction is arrived at after following due procedure that income had escaped assessment. Such satisfaction

M/S PARADISE MULTIPLEX CUM VILLAS. PVT. LTD,ABOHAR vs. INCOME TAX OFFICER WARD-II(3), ABOHAR

In the result, the appeals of assessee bearing ITA No

ITA 138/ASR/2019[2009-10]Status: DisposedITAT Amritsar28 Apr 2023AY 2009-10

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

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

disallowance of Rs. 10,07,971/- made u/s 40(a)(ia) of the Income Tax Act on account of expenditure incurred on the development of land especially when no expenditure has been claimed on this account during the year under consideration. 7. On the facts & in the circumstances of the case and in law, the Ld. Commissioner of Income

M/S PARADIES MULTIPLEXS CUM VILLAS PVT LTD ,ABHOAR vs. INCOME TAX OFFICER WARD 2(3) , ABOHAR

In the result, the appeals of assessee bearing ITA No

ITA 628/ASR/2018[2008-09]Status: DisposedITAT Amritsar28 Apr 2023AY 2008-09

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

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

disallowance of Rs. 10,07,971/- made u/s 40(a)(ia) of the Income Tax Act on account of expenditure incurred on the development of land especially when no expenditure has been claimed on this account during the year under consideration. 7. On the facts & in the circumstances of the case and in law, the Ld. Commissioner of Income

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

u/s 147 / 148 , against the assessee, (for which the assessee is not in appeal ), but he has decided the issue in favour of the assessee, on merits of the case allowing the appeal by observing as follows: “Legal contention: I have perused the assessment order and the submission made by the Appellant. The AO has issued notice under section

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

u/s 147 / 148 , against the assessee, (for which the assessee is not in appeal ), but he has decided the issue in favour of the assessee, on merits of the case allowing the appeal by observing as follows: “Legal contention: I have perused the assessment order and the submission made by the Appellant. The AO has issued notice under section

SHRI ARUN NARULA,FEROZEPUR vs. ASSISTANT COMMISSIONER OFD INCOME TAX CENTRAL CIRCLE, AMRITSAR

Appeals are disposed of in the terms and observation made as above

ITA 13/ASR/2022[2013-14]Status: DisposedITAT Amritsar24 May 2023AY 2013-14

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

disallowance of deduction claimed u/s 80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide

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

Appeals are disposed of in the terms and observation made as above

ITA 12/ASR/2022[2012-13]Status: DisposedITAT Amritsar24 May 2023AY 2012-13

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

disallowance of deduction claimed u/s 80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide

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

Appeals are disposed of in the terms and observation made as above

ITA 14/ASR/2022[2014-15]Status: DisposedITAT Amritsar24 May 2023AY 2014-15

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

Section 132Section 139(1)Section 143(3)Section 144Section 147Section 68Section 80C

disallowance of deduction claimed u/s 80C of the I.T. Act and addition of Rs. 34,30,000/- on account of unexplained credits u/s 68 of the I.T. Act 1961 were made in this case. The assessee for A.Y. 2011-12 being aggrieved, filed an appeal before Ld. CIT(A)-S, Ludhiana on 22.04.2016, The Ld. CIT(A)-5, Ludhiana vide

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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 19/ASR/2020[2012-13]Status: DisposedITAT Amritsar09 Jun 2023AY 2012-13

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

Section 144Section 250(6)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee

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)

disallowance of depreciation claimed on new Plant & Machinery. ii) Addition on account of unaccounted investment in the capital to the tune of Rs. 15,00,000/-. During the course of assessment proceedings, the then AO had given various opportunities to the assessee to furnish its submissions on the above mentioned issues and other issues, as well. However, the assessee