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”+ Section 144(1)(b)clear

Sorted by relevance

Delhi769Mumbai567Jaipur253Chennai239Bangalore214Ahmedabad197Hyderabad177Pune123Kolkata106Raipur102Rajkot84Surat76Visakhapatnam69Chandigarh66Amritsar59Indore56Patna52Nagpur41Cuttack34Lucknow33Agra28Jodhpur27Guwahati24Allahabad24Telangana23Cochin16Dehradun13Jabalpur5Varanasi4Karnataka4Orissa3SC3Calcutta1Panaji1Uttarakhand1Ranchi1Rajasthan1

Key Topics

Section 14483Section 14875Addition to Income51Section 14745Section 250(6)41Natural Justice37Depreciation33Disallowance33Section 142(1)

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)

B). As regards reopening u/s 147 (for cash deposits of Rs. 95 lac) –Page 39 of APB: 12. Comments of the Pr. Commissioner of Income Tax-II, Amritsar Yes – Satisfied Fit Case that he is satisfied on the reasons recorded by the Income Tax Officer that it is a fit case for issue u/s

Showing 1–20 of 59 · Page 1 of 3

16
Section 26316
Section 25015
Cash Deposit12

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

1-42 of the Case I.T.A. No. 698/Asr/2024 21 Assessment Year: 2013-14 Law PB), it was held that notices issued under the erstwhile Section 148 for Assessment Years 2013-14 and 2014-15 shall be deemed to be valid, provided they fall within the permissible time frame(surviving period) as preserved under the directions laid down in the said

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)

147 shall apply as they apply for the purposes of that section.]” Insofar the mode and manner of service of a notice issued under Sec. 148 of the Act is concerned, the same can be traced in Sec. 282 of the Act and Rule 127 of the Income-tax Rules, 1962, which reads as under : “282 (1) The service

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)

147 shall apply as they apply for the purposes of that section.]” Insofar the mode and manner of service of a notice issued under Sec. 148 of the Act is concerned, the same can be traced in Sec. 282 of the Act and Rule 127 of the Income-tax Rules, 1962, which reads as under : “282 (1) The service

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)

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

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 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

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

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

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)

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

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

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

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 79/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

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)

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