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6 results for “reassessment u/s 147”+ Section 200(3)clear

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Key Topics

Section 14825Section 143(3)7Addition to Income6Section 2635Reassessment5Section 1474Section 142(1)4Section 44A3Section 250

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

u/s 147 / 148 of the Act , subject to fulfilment of statutory conditions mentioned under the said sections are always saved. 15. This ground of appeal no – 4 is decided against the assessee. 16. Now, coming back to the remaining grounds of appeal: 17. First ground of appeal: The Ld. AR of the assessee submitted that in the instant case

2
Section 692
Reopening of Assessment2
Bogus Purchases2

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 , both dated 30/12/2019, and the assessee has also filed cross objections ( in form 36A ) in respect of both the years against the orders of the Ld. first appellate authority. 2. Since the facts of the case and legal aspect of the matter are identical for both the years, the appeals and the cross appeals are taken

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 , both dated 30/12/2019, and the assessee has also filed cross objections ( in form 36A ) in respect of both the years against the orders of the Ld. first appellate authority. 2. Since the facts of the case and legal aspect of the matter are identical for both the years, the appeals and the cross appeals are taken

JALALABAD SOLVEX PRIVATE LTD,JALALABAD vs. PR COMMISSIONER OF INCOME TAX , AMRITSAR-1, PR COMMISSIONER OF INCOME TAX

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

ITA 117/ASR/2024[2014-2015]Status: DisposedITAT Amritsar29 Jan 2025AY 2014-2015

Bench: Sh. Udayan Dasgupta & Sh. Krinwant Sahay

For Appellant: Sh. Ashwani Kalia, C.A
Section 143(1)Section 143(3)Section 144BSection 147Section 148Section 263Section 263(1)

reassessment of proceedings read with section assessment filed by 147 the assessee 8 I.T.A. No. 117/Asr/2024 Jalalabad Solvex Pvt. Ltd. v. Pr. CIT iv 08-12- Notice under The assessee has 2021 section 142(1) filed the required information in the Notice under section 142(1) issued on 08- 12- reply dated 2021 asking for the information:- 02/01/2022 and 28/02/2022

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

3. That submissions made have been rejected with one line observation that assessee did not bring any material on records that the said notices were not served on him. No observations on affidavit filed by the assessee have been made. No observations on case laws relied upon by the assessee have been made. 4. That it is an established

SHRI SAROOP HARI,HOSHIARPUR vs. INCOME TAX OFFICER WARD- 4, HOSHIARPUR

In the result, the appeal of the assessee bearing no

ITA 10/ASR/2021[2011-12]Status: DisposedITAT Amritsar09 Nov 2023AY 2011-12

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

Section 143(3)Section 147Section 148Section 250Section 44ASection 69Section 69A

reassessment, inasmuch as, it deprived the assessee to file legal objections as mandated by Hon’ble Apex Court in the case of GKN Drive Shaft 259 ITR 19(SC). 4. That without prejudice to above the CIT(A) grossly erred in confirming the addition of Rs.11,17,400/- made u/s. 69A, without proper appreciation of the facts and the explanation