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72 results for “reassessment u/s 147”+ Section 144(1)(a)clear

Sorted by relevance

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Key Topics

Section 14494Section 14885Section 14765Addition to Income64Section 250(6)45Natural Justice41Disallowance37Depreciation33Section 250

SHRI KASHMIR SINGH S/O SHRI SHINGARA SINGH,AMRITSAR vs. INCOME TAX OFFICER, WARD-5(3), AMRITSAR

ITA 23/ASR/2018[2009-10]Status: DisposedITAT Amritsar21 Feb 2022AY 2009-10

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh P S Khalsa, DR
Section 142(1)Section 143(3)Section 144Section 147Section 148Section 250(6)

1. That the Appellate Order passed by Worthy CIT(A) u/s 250(6) of the Income- tax Act, 1961 is illegal, arbitrary and contrary to the facts on records and this illegality pervades all other grounds of appeal. 2. That the Ld. Assessing Officer has erred in law while passing the Assessment Order u/s 144 of Income

Showing 1–20 of 72 · Page 1 of 4

25
Section 26321
Section 142(1)19
Reassessment17

SHRI BARJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 672/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

reassessment, therefore, the same not having been so done by the A.O in the present case, rendered the assessment framed by him u/s 144 r.w.s 147, dated 18.03.2014 as invalid. 6. Per contra, the ld. Departmental representative (“D.R”, for short) supported the orders of the lower authorities. It was submitted by the ld. D.R, that as the A.O had validly

SHRI BRIJINDERPAL SINGH BHULLAR,MOHALI vs. INCOME TAX OFFICER WARD- 1 (3), BATHINDA

Accordingly, the appeal filed by the assessee is allowed in terms of our aforesaid observations

ITA 671/ASR/2019[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. P. N. Arora, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 142(1)Section 147Section 148Section 271(1)(c)

reassessment, therefore, the same not having been so done by the A.O in the present case, rendered the assessment framed by him u/s 144 r.w.s 147, dated 18.03.2014 as invalid. 6. Per contra, the ld. Departmental representative (“D.R”, for short) supported the orders of the lower authorities. It was submitted by the ld. D.R, that as the A.O had validly

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

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 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

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

144 read with section 147 of the Income Tax Act is confirmed.” 8 Farukh Ahmad Zeb v. ITO 5. The Ld. AR for the appellant submitted that the Ld. CIT (Appeals) has erred in law and on facts by confirming the actions of the AO of additions made u/s 68 of the Act on the basis of unexplained credits found

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case

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)

144 of the Act by the then AO as the assessee remained non-cooperative throughout the assessment proceedings. The I.T.A. Nos. 22/Asr/2020 19 &33 Others assessment was completed by the then AO after examining the appraisal report along with seized documents/material and issues emanating from the return of income filed by the assessee. The major issues involved in this case