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.

14 results for “reassessment u/s 147”+ Section 145(3)clear

Sorted by relevance

Mumbai476Delhi400Jaipur168Ahmedabad120Bangalore102Raipur74Chandigarh72Kolkata55Rajkot53Chennai51Surat42Pune33Hyderabad33Lucknow28Telangana26Agra24Cochin20Nagpur19Cuttack15Jodhpur14Amritsar14Patna12Guwahati11Allahabad10Indore10Dehradun8Visakhapatnam7Orissa2Panaji2SC1Gauhati1Varanasi1Rajasthan1

Key Topics

Section 14828Section 6822Section 26316Section 56(1)(vii)15Section 14713Addition to Income12Section 153A9Section 143(2)8Section 271D

MESERS SUPERTECH FORGINGS(INDIA) PVT.LTD.,JALANDHAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE IV, JALANDHAR

In the result, the appeal of the Assessee is allowed

ITA 563/ASR/2018[2010-11]Status: DisposedITAT Amritsar02 Aug 2021AY 2010-11
Section 143(3)Section 147

reassessment proceedings for relevant year by recording reason that information so received needed to be examined and creditworthiness of assessee had to be proved beyond doubt to accept claim of its director that money seized infact belonged to assessee- company - Whether since 'reason to believe' recorded by Assessing Officer did not refer to any material that came to his knowledge

MAJOR SINGH,AMRITSAR. vs. THE INCOME TAX OFFICER,, AMRITSAR.

In the result, the assessee’s appeal is partly allowed on the afore-said terms

ITA 426/ASR/2015[2005-06]Status: DisposedITAT Amritsar01 Jul 2019AY 2005-06

Sh. Sanjay Arorai.T.A. No. 426/Asr/2015 Assessment Year: 2005-06

8
Reassessment6
Reopening of Assessment6
Natural Justice3
Bench:
For Appellant: Sh. Ashwani Kalia (Adv.)For Respondent: Sh. Charan Dass (D.R.)
Section 142(1)Section 143(2)Section 143(3)Section 147Section 148Section 148(1)

3) of s. 143, s. 144 and s. 145 shall, ‘so far as may be’, apply. This, therefore, made the provision of s. 143(2) applicable to an assessment u/s. 158BC. The Apex Court noted that the assessee may not file the return, or may not, after doing so, comply with the notice u/s. 143(2)/142, stating that

AMBEY CONSTRUCTION COMPANY,BATHINDA vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, BATHINDA

In the result, the appeal of the assessee is allowed

ITA 121/ASR/2017[2011-12]Status: DisposedITAT Amritsar21 Feb 2019AY 2011-12

Bench: Sh. N. S. Saini & Sh. N. K. Choudhryita No. 121/Asr./2017 : Asstt. Year : 2011-12 Ambey Construction Company, Vs Asstt. Commissioner Of #21605, Street No. 7, Power House Income Tax, Circle-1, Road, Bathinda Bathinda (Appellant) (Respondent) Pan No. Aanfa7199K

For Appellant: Dr. Rakesh GuptaFor Respondent: Sh. M. P. Singh, CIT DR
Section 143(3)Section 145(3)Section 147Section 148Section 282Section 68

145(3), on the gross receipts while adjudicating the alternative grounds of appeal ITA No. 121/Asr./2017 3 Ambey Construction Company of the assessee. The explanation furnished during the course of assessment proceedings has not been considered properly. 8. That the appellant craves leave to add or amend the grounds of appeal before the appeal is finally heard or disposed

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 292/ASR/2024[2016-17]Status: DisposedITAT Amritsar16 Jun 2025AY 2016-17

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

147 of the Act. This is submitted as required. Thanking you, Yours faithfully, M/s DMR Builders Pvt. Ltd. 7.1 Subsequently, in course of assessment proceedings various notices were issued u/s 142(1) , raising various queries and replies to such queries were made by the assessee, necessary directions issued by Additional CIT u/s 144A were considered, and after elaborate discussion

DCIT, CIRCLE-1, BATHINDA vs. DMR BUILDERS PVT LTD, BATHINDA

In the result the appeal of the revenue is dismissed being devoid of merits

ITA 293/ASR/2024[2017-18]Status: DisposedITAT Amritsar16 Jun 2025AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. Nos. 292 & 293/Asr/2024 Assessment Years: 2016-17 & 2017-18

Section 133(6)Section 143(3)Section 148Section 250(6)

147 of the Act. This is submitted as required. Thanking you, Yours faithfully, M/s DMR Builders Pvt. Ltd. 7.1 Subsequently, in course of assessment proceedings various notices were issued u/s 142(1) , raising various queries and replies to such queries were made by the assessee, necessary directions issued by Additional CIT u/s 144A were considered, and after elaborate discussion

SHRIMATI JATINDER KAUR (ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 731/ASR/2019[2016-17]Status: DisposedITAT Amritsar20 Jul 2021AY 2016-17

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

145. In the affidavit given by the father of the assessee, the gifts given by him from his sources in India were also inadvertently included. An affidavit mentioning the gifts given from sources in India totaling Rs. 86,41,000 is enclosed at page no. 147. It is prayed that this affidavit which was not filed earlier may please

SHRIMATI JATINDER KAUR ( ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 730/ASR/2019[2014-15]Status: DisposedITAT Amritsar20 Jul 2021AY 2014-15

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

145. In the affidavit given by the father of the assessee, the gifts given by him from his sources in India were also inadvertently included. An affidavit mentioning the gifts given from sources in India totaling Rs. 86,41,000 is enclosed at page no. 147. It is prayed that this affidavit which was not filed earlier may please

SHRIMATI JATINDER KAUR(ALIAS AMRITA),JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-2, JALANDHAR

In the result all the appeals of the assessee are allowed

ITA 728/ASR/2019[2011-12]Status: DisposedITAT Amritsar20 Jul 2021AY 2011-12

Bench: : Shri Laliet Kumar & Dr. Mitha Lal Meena

Section 153ASection 56(1)(vii)Section 68

145. In the affidavit given by the father of the assessee, the gifts given by him from his sources in India were also inadvertently included. An affidavit mentioning the gifts given from sources in India totaling Rs. 86,41,000 is enclosed at page no. 147. It is prayed that this affidavit which was not filed earlier may please

MEASAGE BHAI INDUSTRIES PRIVATE LIMITED,MOGA vs. INCOME TAX OFFICER WARD-1, MOGA

Appeal of the assessee is allowed

ITA 358/ASR/2019[2011-12]Status: DisposedITAT Amritsar11 Aug 2022AY 2011-12

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

For Appellant: Sh. Sudhir SehgalFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 143(1)Section 147Section 148Section 44A

145(3) and, the AO raised no doubt, about the sales and closing stock nor any defect have been pointed out in day to day maintenance of books of accounts, in quantitative details and no enquiry have been made by the AO from the ‘Toll Barriers’ and, as such, the whole basis for making the addition on, merits was surmises

YADAV RICE MILLS,MUKTSAR vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2, BATHINDA, BATHINDA

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

ITA 415/ASR/2024[2012-13]Status: DisposedITAT Amritsar17 Sept 2025AY 2012-13

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

For Appellant: Sh. Ashwani Kumar, Ms. Deepali Aggarwal
Section 131Section 143(1)Section 143(3)Section 147Section 148Section 151Section 250Section 68Section 69C

147 of the Act, the condition precedent is reason to believe that income had escaped assessment but not establishment of the fact of actual escapement of income. Accordingly, while issuing notice u/s 148 of the Act, there should be evidence on record or specific information received from outside agencies or gathered by the AO to demonstrate that there

SHRIMATI. HARBHAJAN KAUR,JALANDHAR vs. INCOME TAX OFFICER WARD -1 (20, JALANDHAR

In the result, the appeal of the assessee is allowed

ITA 104/ASR/2021[2012-13]Status: DisposedITAT Amritsar20 Dec 2022AY 2012-13

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

For Appellant: Sh. Surinder Mahajan, CAFor Respondent: Mrs. Kanchan Garg, Sr. DR
Section 142(1)Section 143(2)Section 147Section 148Section 149Section 69

145 : (2009) 178 Taxman 315 Pg. 46 to 48 case laws. d) Commissioner Of Income Tax Vs. MintuKalita High Court Of Gauhati (2001) 170 CTR (Gau) 149: (2002) 253 ITR 334 (Gau) : (2001) 117 Taxman 388 (Gau) Pg. 49 to 52 case laws. Harbhajan Kaur v. ITO e) Commissioner Of Income Tax Vs. Ashok Kumar Bharti & Vijay Kumar Goel High

SHRI. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PRINCIPAL COMMISSIONER OF INCOME TAX, BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 40/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

145 & 146 of 2016-17 filed against penalty orders dated 29.10.2016 passed u/s 271D & 271E in lieu of the order dated 29.03.2016 passed u/s 263 by the Pr. CIT(A), Bathinda. 3. In support the ld. AR placed reliance on the decision of ITAT Hyderabad Bench in the case of “M/s Srimaan Industries Pvt. Ltd., Hyderabad v. ITO Ward 3

SH. MANJIT KRISHAN MALHOTRA,ABOHAR vs. PR. COMMISSIONER OF INCME TAX , BATHINDA

The appeals of the assessee are disposed of in the terms indicated as above

ITA 39/ASR/2019[2008-09]Status: DisposedITAT Amritsar11 Aug 2022AY 2008-09

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

For Appellant: Sh. Anil Puri, AdvFor Respondent: Sh. Chandrajit Singh, CIT DR
Section 263Section 269SSection 271D

145 & 146 of 2016-17 filed against penalty orders dated 29.10.2016 passed u/s 271D & 271E in lieu of the order dated 29.03.2016 passed u/s 263 by the Pr. CIT(A), Bathinda. 3. In support the ld. AR placed reliance on the decision of ITAT Hyderabad Bench in the case of “M/s Srimaan Industries Pvt. Ltd., Hyderabad v. ITO Ward 3

SHRI GURCHARAN SINGH ,GARSHANKAR vs. INCOME TAX OFFICER, WARD-1, HOSHIARPUR

In the result, the appeal of the assessee is allowed

ITA 318/ASR/2018[2006-07]Status: DisposedITAT Amritsar28 Feb 2022AY 2006-07

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

For Appellant: Sh. S. K. Chopra, AdvFor Respondent: Sh. Trilochan Singh PS Khalsa, Sr DR
Section 131Section 143(2)Section 144Section 144(1)Section 147Section 148Section 250(6)

u/s 148 of the Act and specifically mentioning page no. 10 of the paper book and recorded reasons of the ld AO. In the recorded reasons the total amount of escaped assessment was amount to Rs.7 lac. The counsel pointed out the point no. 3 of the recorded reasons. The ld. AO added back the total amount of Rs.6