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5 results for “reassessment u/s 147”+ Section 54Bclear

Sorted by relevance

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Key Topics

Section 14814Section 54B11Section 1516Section 153C6Reopening of Assessment5Addition to Income5Section 1474Section 1444Section 546

SHRI NACHHATER SINGH S/O SHRI GURBAKSH SINGH,BATHINDA vs. INCOME TAX OFFICEER , BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 164/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

54B. 7. Feeling aggrieved by the order passed by the CIT(A), the assessees before us for the ground mentioned above . Submissions of AR 8. AR had been submitted that notice issued under section 148 on the issue of ‘mechanical application of mind’ by the Ld. PCIT and also there was no ‘Reason to Believe’ that the income of assessee

SHRI.BOOTA SINGH S/O. SH. NACHATER SINGH, BATHINDA vs. INCOME TAX OFFICER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

3
Deduction3
Section 153A2
Exemption2
ITA 162/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

54B. 7. Feeling aggrieved by the order passed by the CIT(A), the assessees before us for the ground mentioned above . Submissions of AR 8. AR had been submitted that notice issued under section 148 on the issue of ‘mechanical application of mind’ by the Ld. PCIT and also there was no ‘Reason to Believe’ that the income of assessee

SHRI BABBU SINGH S/O SHRI NACHHATER SINGH,BATHINDA vs. INCOME TAX OFFICEER WARD-2(1), BATHINDA

In the result all the appeals of the assessee are allowed for statistical purposes

ITA 163/ASR/2019[2010-11]Status: DisposedITAT Amritsar20 Jul 2021AY 2010-11

Bench: Sh. Laliet Kumar & Dr. M. L. Meena

Section 148Section 151Section 546Section 54B

54B. 7. Feeling aggrieved by the order passed by the CIT(A), the assessees before us for the ground mentioned above . Submissions of AR 8. AR had been submitted that notice issued under section 148 on the issue of ‘mechanical application of mind’ by the Ld. PCIT and also there was no ‘Reason to Believe’ that the income of assessee

DY . C.I.T, CENTRAL CIRCLE -1,, JALANDHAR vs. SH. RANJIT SINGH , JALANDHAR

In the result, the appeal is allowed

ITA 241/ASR/2017[2009-10]Status: DisposedITAT Amritsar03 Jan 2019AY 2009-10

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.241/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Ranjit Singh, Tax, Central Circle-I, Jalandhar S/O Sh. Mehnga Singh, Vpo-Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Co No.23/Asr./2017 : Asstt. Year : 2009-10 Sh. Ranjit Singh, Vs Dy. Commissioner Of Income Tax, S/O Sh. Mehnga Singh, Vpo- Central Circle-I, Jalandhar Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Ita No.242/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Charan Singh Urf Gurcharan Tax, Central Circle-I, Jalandhar Singh, S/O Sh. Dhanna Singh, Vpo- Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Co No.25/Asr./2017 : Asstt. Year : 2009-10 Sh. Charan Singh Urf Gurcharan Vs Dy. Commissioner Of Income Tax, Singh, S/O Sh. Dhanna Singh, Central Circle-I, Jalandhar Vpo-Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Assessee By : Sh. S. S. Kalra, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 07.01.2019

For Appellant: Sh. S. S. Kalra, AdvFor Respondent: Sh. Bhawani Shankar, DR
Section 144Section 147Section 148Section 153ASection 153CSection 54B

section 147/148 of the Income Tax Act, 1961 on the ground that assessment should have been framed u/s 153C of the Income Tax Act, 1961 when documents seized did not belong solely to Sh. Charan Singh Urf Gurcharan Singh. And that Sh. Charan Singh Urf Gurcharan Singh was just party to the land sale/purchase transaction, being owner of the land

D.C.I.T, CENTRAL CIRCLE-1,, JALANDHAR vs. SH. CHARAN SINGH, JALANDHAR

In the result, the appeal is allowed

ITA 242/ASR/2017[2009-10]Status: DisposedITAT Amritsar03 Jan 2019AY 2009-10

Bench: Sh. N. K. Saini, Hon’Ble & Sh. Ravish Soodita No.241/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Ranjit Singh, Tax, Central Circle-I, Jalandhar S/O Sh. Mehnga Singh, Vpo-Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Co No.23/Asr./2017 : Asstt. Year : 2009-10 Sh. Ranjit Singh, Vs Dy. Commissioner Of Income Tax, S/O Sh. Mehnga Singh, Vpo- Central Circle-I, Jalandhar Beas Pind, District-Jalandhar (Appellant) (Respondent) Pan No. Ctjps4497P Ita No.242/Asr./2017 : Asstt. Year : 2009-10 Dy. Commissioner Of Income Vs Sh. Charan Singh Urf Gurcharan Tax, Central Circle-I, Jalandhar Singh, S/O Sh. Dhanna Singh, Vpo- Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Co No.25/Asr./2017 : Asstt. Year : 2009-10 Sh. Charan Singh Urf Gurcharan Vs Dy. Commissioner Of Income Tax, Singh, S/O Sh. Dhanna Singh, Central Circle-I, Jalandhar Vpo-Sarmastpur, Jalandhar (Appellant) (Respondent) Pan No. Fifps1985G Assessee By : Sh. S. S. Kalra, Adv. Revenue By : Sh. Bhawani Shankar, Dr Date Of Hearing : 07.01.2019 Date Of Pronouncement : 07.01.2019

For Appellant: Sh. S. S. Kalra, AdvFor Respondent: Sh. Bhawani Shankar, DR
Section 144Section 147Section 148Section 153ASection 153CSection 54B

section 147/148 of the Income Tax Act, 1961 on the ground that assessment should have been framed u/s 153C of the Income Tax Act, 1961 when documents seized did not belong solely to Sh. Charan Singh Urf Gurcharan Singh. And that Sh. Charan Singh Urf Gurcharan Singh was just party to the land sale/purchase transaction, being owner of the land