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4 results for “reassessment u/s 147”+ Section 246Aclear

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Key Topics

Section 14817Section 1445Cash Deposit4Reopening of Assessment4Addition to Income4Section 2503Section 1473Section 23Section 139

SMT. BANI TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 182/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

3
Condonation of Delay3

In the result, the appeals of the assessee bearing ITA Nos

ITA 183/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Mar 2023AY 2010-11

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

SH. NIRBHAY TREHAN,JAMMU vs. DY. COMMISSIONER OF INCOME TAX CENTRAL CIRCLE, JAMMU

In the result, the appeals of the assessee bearing ITA Nos

ITA 184/ASR/2019[2013-14]Status: DisposedITAT Amritsar20 Mar 2023AY 2013-14

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

Section 139Section 144Section 147Section 148Section 2Section 250

246A of the Income Tax Act 1961 and following submissions are made in support of grounds of appeal. SUBMISSIONS IN SUPPORT OF GROUNDS OF APPEAL. Ground 1 “In the facts and circumstances of the case the Ld AO has erred in opening of the assessment by recording false reasons under section 148 (1) of the Income

SHRI MOHAMMAD ABBAS ASHRAF,SRINAGAR vs. INCOME TAX OFFICER WARD -1, SRINAGAR

In the result, the appeal of the assessee is allowed for statistical

ITA 207/ASR/2023[2012-13]Status: DisposedITAT Amritsar30 Oct 2023AY 2012-13

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

For Appellant: None (Written submission)For Respondent: Sh. Yashender Garg, Sr. DR
Section 144Section 148Section 44A

u/s 148 of the Act were invalid, being reasons not sufficient to believe escapement of income, based on vague information. Further reliance is made on latest judgement Dinesh kumar Dalsangbhai Chaudhary Kankavati Society Vs ITO (ITAT Ahmcdabad) Appeal Number: ITA No. 452/Alid/20l9 dated of order 14/06/2023 In a landmark decision bv IT AT Ahmedabad. the Income Tax assessment made under