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.

43 results for “reassessment u/s 147”+ Section 42clear

Sorted by relevance

Delhi1,095Mumbai984Chennai364Bangalore358Ahmedabad241Jaipur188Hyderabad178Kolkata141Chandigarh135Raipur103Pune93Surat86Indore66Rajkot62Nagpur46Amritsar43Lucknow42Visakhapatnam41Guwahati38Jodhpur32Telangana28Cuttack24Allahabad19Dehradun15Cochin14Karnataka11Agra7Patna7Jabalpur4Orissa4SC3Kerala3Ranchi1Rajasthan1Uttarakhand1Panaji1

Key Topics

Section 14469Addition to Income38Section 250(6)33Depreciation33Disallowance33Natural Justice33Section 35A20Section 14817Section 143(3)

SHRIMATI AMARJIT KAUR W/O BUGAR SINGH,MANSA vs. INCOME TAX OFFICER WARD 1(4), MANSA

In the result, the appeal of the assessee is dismissed

ITA 1/ASR/2018[2009-10]Status: DisposedITAT Amritsar26 Jul 2023AY 2009-10

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

For Appellant: NoneFor Respondent: Sh. S. M. Surendranath, Sr. DR
Section 147Section 148Section 251(2)Section 49

42,908 was wrongly allowed at the time of assessment under section 143(3). f) Jawand Sons Vs. CIT 326 ITR 39 P&H Under section 147 of the Act, after its amendment with effect from April 1, 1989, wide power has been given to the Assessing Officer even to cover cases where the assessee had fully disclosed the material

Showing 1–20 of 43 · Page 1 of 3

10
Section 69
Section 2508
Reassessment5

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

147 (a) of the Act the Act. (2) If satisfaction is arrived at on the basis of any relevant material, such satisfaction cannot be assailed, Tilak raj bedi vs JCIT (2009) 319 ITR 385-P&H- The power of reassessment can be validly exercised if satisfaction is arrived at after following due procedure that income had escaped assessment. Such satisfaction

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

42 to 45 case laws. c) Commissioner Of Income Tax Vs. Mani Kakar High Court Of Delhi (2009) 18 DTR (Del) 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

INCOME TAX OFFICER, WARD-3(1),FEROZEPUR, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 103/ASR/2024[2014-15]Status: DisposedITAT Amritsar15 Jan 2026AY 2014-15

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

u/s 147 / 148 , against the assessee, (for which the assessee is not in appeal ), but he has decided the issue in favour of the assessee, on merits of the case allowing the appeal by observing as follows: “Legal contention: I have perused the assessment order and the submission made by the Appellant. The AO has issued notice under section

INCOME TAX OFFICER, FEROZEPUR vs. MS.JATIN AGRO, FORT ROAD

In the result, the appeal of the revenue is dismissed

ITA 104/ASR/2024[2017-18]Status: DisposedITAT Amritsar15 Jan 2026AY 2017-18

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Physical Hearing) I.T.A. No. 103 & 104/Asr/2024 Assessment Years: 2014-15 & 2017-18 Ito, Ward-3(1), Vs. M/S Jatin Agro Fort Road, Ferozepur. 152-P, Ferozepur. [Pan:-Aarpm5393F] (Appellant) (Respondent) Sh. Ashray Sarna, Ca Appellant By Respondent By Sh. Sunil Gautam, Cit. Dr

Section 143(3)Section 148Section 250Section 35A

u/s 147 / 148 , against the assessee, (for which the assessee is not in appeal ), but he has decided the issue in favour of the assessee, on merits of the case allowing the appeal by observing as follows: “Legal contention: I have perused the assessment order and the submission made by the Appellant. The AO has issued notice under section

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections

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)

reassess takinginto consideration the other material in respect ofcompleted assessments/unabated assessments.Meaning thereby, in respect of completed/unabatedassessments, no addition can be made by the AO inabsence of any incriminating material found during thecourse of search under Section 132 or requisition underSection 132A of the Act, 1961. However, thecompleted/unabated assessments can be re-opened bythe AO in exercise of powers under Sections