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.

37 results for “reassessment u/s 147”+ Section 40aclear

Sorted by relevance

Mumbai173Delhi145Chennai95Bangalore73Amritsar37Kolkata25Raipur23Jaipur22Rajkot20Indore16Agra14Pune12Hyderabad10Jodhpur10Ahmedabad9Lucknow9Nagpur2Cuttack1Cochin1Dehradun1Surat1

Key Topics

Section 14466Addition to Income37Section 250(6)35Depreciation33Disallowance33Natural Justice33Section 14817Section 14710Section 250

M/S JAMMU COOPERATIVE WHOLE SALE LIMITED,JAMMU vs. INCOME TAX OFFICER WARD-2 (1), JAMMU

ITA 150/ASR/2020[2005-06]Status: DisposedITAT Amritsar13 Jun 2023AY 2005-06

Bench: Dr. M. L. Meena & Sh. Anikesh Banerjeei.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 M/S Jammu Cooperative Whole Sale The Ito Limited (Super Bazar) Old Hospital Ward-2(1) Road, City Chowk, Jammu- Jammu 180001(J&K)-180001

For Appellant: None
Section 147Section 148Section 152Section 40A(3)

U/s 40A(3) is not sustainable in law. I.T.A. No. 150/Asr/2020 Assessment Year: 2005-06 2 5. That the Ld. CIT(A) has also erred in law in not accepting that earlier years losses as determined by rectification order by the Ld. A.O. in rectification order for the Assessment Year 2004-2005 be carried forward and adjusted against the income

PANKAJ JINDAL CONTRACTOR,MANSA vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-I, BATHINDA, BATHINDA

Showing 1–20 of 37 · Page 1 of 2

7
Section 143(3)4
Reassessment4
Section 40A(3)3

In the result the appeal of the assessee is allowed

ITA 695/ASR/2024[2014-15]Status: DisposedITAT Amritsar05 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 695/Asr/2024 Assessment Year: 2014-15 M/S Pankaj Jindal Contractor, Vs. Dcit-Circle-1, Near Vidya Bharti School, Bathinda. Mansa. [Pan:-Aajfp8008L] (Appellant) (Respondent) Appellant By Sh. Sudhir Sehgal, Adv. Respondent By Sh. Charan Dass, Sr. Dr

Section 139(1)Section 143(3)Section 147Section 148Section 148aSection 250Section 282Section 40A(3)Section 68

147 r.w.s. 144B of the Act Dt. 12.09.2021 in which the income of the assessee has been assessed at Rs. 71,03,069/- while making the addition of Rs. 43,39,999/-. 2. That the Ld. CIT(A) NFAC has erred on facts and law in dismissing the appeal of the assessee, vide order u/s

M/S PARADISE MULTIPLEX CUM VILLAS. PVT. LTD,ABOHAR vs. INCOME TAX OFFICER WARD-II(3), ABOHAR

In the result, the appeals of assessee bearing ITA No

ITA 138/ASR/2019[2009-10]Status: DisposedITAT Amritsar28 Apr 2023AY 2009-10

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

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

reassessment proceedings: I.T.A. No.628/Asr/2018 10 I.T.A. No.138/Asr/2019 “As per information available with this office that the above noted assessee has credited in the bank account no. 65030336634 with SBOP, Abohar amounting to Rs.7,37,60,500/- and also purchased properties for a consideration of Rs. 1,72,88,000/-. The above noted assessee has filed its income tax return

M/S PARADIES MULTIPLEXS CUM VILLAS PVT LTD ,ABHOAR vs. INCOME TAX OFFICER WARD 2(3) , ABOHAR

In the result, the appeals of assessee bearing ITA No

ITA 628/ASR/2018[2008-09]Status: DisposedITAT Amritsar28 Apr 2023AY 2008-09

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

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

reassessment proceedings: I.T.A. No.628/Asr/2018 10 I.T.A. No.138/Asr/2019 “As per information available with this office that the above noted assessee has credited in the bank account no. 65030336634 with SBOP, Abohar amounting to Rs.7,37,60,500/- and also purchased properties for a consideration of Rs. 1,72,88,000/-. The above noted assessee has filed its income tax return

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

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 16/ASR/2020[2001-12]Status: DisposedITAT Amritsar09 Jun 2023AY 2001-12

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

Section 144Section 250(6)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made

MEASAGE G.H AGRO PRODUCTS PRIVATE LIMITED,AMRITSAR 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 17/ASR/2020[2010-11]Status: DisposedITAT Amritsar09 Jun 2023AY 2010-11

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

Section 144Section 250(6)

40A(3) of the Worthy CIT(A) impugned addition made purely Act on the basis of books of accounts and during the year under consideration assessee company has not made any cash purchases from the parties mentioned in the impugned order, copy of ledger account was also filed on record. So, it is requested that addition made