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54 results for “reassessment u/s 147”+ Section 55(2)(b)clear

Sorted by relevance

Delhi819Mumbai771Bangalore316Chennai274Jaipur192Ahmedabad162Hyderabad150Kolkata149Chandigarh112Raipur81Surat72Pune68Rajkot68Indore56Amritsar54Lucknow33Telangana29Nagpur27Guwahati23Visakhapatnam17Cuttack17Jodhpur16Patna14Karnataka9Dehradun9Cochin8Allahabad7Orissa3SC2Panaji2Gauhati1Agra1Uttarakhand1Rajasthan1

Key Topics

Section 14469Section 14764Addition to Income53Section 250(6)46Section 14844Depreciation33Disallowance33Natural Justice33Section 69A

SAINIK CO OPERATIVE HOUSE BUILDING SOCIETY LIMITED,JAMMU AND KASHMIR vs. ITO WARD 1(1), JAMMU, JAMMU

In the result the appeal of the assessee is allowed on the legal issue as indicated above

ITA 698/ASR/2024[2013-14]Status: DisposedITAT Amritsar08 Sept 2025AY 2013-14

Bench: Sh. Manoj Kumar Aggarwal & Sh. Udayan Dasgupta(Hybrid Hearing) I.T.A. No. 698/Asr/2024 Assessment Year: 2013-14

Section 142(1)Section 143(2)Section 147Section 148Section 250Section 69A

147 - period of limitation - notices issued u/s 148 of the old regime - HELD THAT:- A notice under Section 148 of the IT Act accompanied by an order under Section 148A (d) is required to be issued within the time stipulated under Section 149 of the IT Act. Section 148A (d) does not govern the computation of time as contemplated

Showing 1–20 of 54 · Page 1 of 3

23
Section 143(3)11
Section 28210
Section 151(2)10

SHRI RAMESH KUMAR ,BATHINDA vs. INCOME TAX OFFICER WARD-1(3), BATHINDA

ITA 342/ASR/2019[2010-11]Status: DisposedITAT Amritsar21 Feb 2022AY 2010-11

Bench: Sh. Ravish Sood & Dr. M. L. Meena

For Appellant: Sh. Tarun Bansal, AdvocateFor Respondent: Sh. Trilochan Singh PS Khalsa, DR
Section 147Section 148Section 55(2)(b)

section 55(2)(b) and 55A of Income Tax Act, respectively before calculating the Capital Gain and order of A.O require to be set-a-side. 10. That the Id.CIT(A) has erred in law, as well as ,on facts by holding the land in question as individual land by ignoring land revenue record and further ignored that neither such

SH. FARUKH JEHAN ZEB ,SRINAGAR vs. INCOME TAX OFFICER, ANANT NAG

In the result, the appeal of the assessee is dismissed

ITA 444/ASR/2017[2008-09]Status: DisposedITAT Amritsar03 Aug 2023AY 2008-09

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

For Appellant: Sh. Touseef Ahmad Khanday &For Respondent: Sh. S. M. Surendranath, Sr. DR
Section 142(1)Section 144Section 147Section 148Section 68

147 of the Income Tax Act is confirmed.” 8 Farukh Ahmad Zeb v. ITO 5. The Ld. AR for the appellant submitted that the Ld. CIT (Appeals) has erred in law and on facts by confirming the actions of the AO of additions made u/s 68 of the Act on the basis of unexplained credits found in the books

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made

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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, 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)

55,79,282/- upheld by the Sir, it is submitted that this return income arrived after worthy CIT(A) addition is made purely on the claiming depreciation basis of return of income. There was no incriminating material was found & seized during the time of search which suggest that assessee company made any evasion in return of income so, addition made