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66 results for “reassessment u/s 147”+ Section 153(2)clear

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Key Topics

Section 14473Addition to Income60Section 14847Section 250(6)39Natural Justice36Depreciation34Disallowance34Section 153(4)28Section 68

SHRI HARSH VARDHAN ,JALANDHAR vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1, JALANDHAR

ITA 308/ASR/2018[2008-09]Status: DisposedITAT Amritsar21 Feb 2022AY 2008-09

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

For Appellant: Sh. Nirmal Mahajan, CAFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 143(2)Section 147Section 148

u/s 149 of the Act, the reopening of the assessment would be invalid in the eyes of law. The Hon’ble High Court while concluding as hereinabove had after drawing support from the various judicial pronouncements observed as under : “7. As is well known, section 147 of the Act pertains to income escaping assessment. In terms of subsection

M/S CITI PLAZA,JALANDHAR vs. INCOME TAX OFFICER , WARD 3(1), JALANDHAR

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

Showing 1–20 of 66 · Page 1 of 4

25
Section 153D25
Section 153A25
Section 143(3)24
ITA 356/ASR/2017[2006-07]Status: DisposedITAT Amritsar13 Sept 2023AY 2006-07

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

Section 147Section 148Section 250

2) of section 150, however, makes it clear that reassessment permissible under sub-section (1) of section 150 would not be available to the Department where the period of limitation for such assessment or reassessment has expired at the time it is proposed to be reopened. In sub-section (1) of section 150 by the Direct Tax Laws (Amendment

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 are held to be devoid of any merits and substance and therefore, same are as such rejected. 12. In ground no. 3 & 4, the assessee has challenged approval granted by the CIT u/s 151 for issuing notice u/s 147 as bad in law. This issue of approval granted u/s 151 of the Income

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction

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)

153, theassessment or reassessment relating to any assessmentyear which has abated under the second proviso to subsection (1), shall stand revived with effect from the date ofreceipt of the order of such annulment by theCommissioner. Therefore, the intention of the legislationseems to be that in case of search only the pendingassessment/reassessment proceedings shall abate andthe AO would assume the jurisdiction