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38 results for “reassessment u/s 147”+ Section 73clear

Sorted by relevance

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Key Topics

Section 14466Addition to Income38Section 250(6)34Depreciation33Disallowance33Natural Justice33Section 14815Section 14714Section 250

THE DY. COMMISSIONER OF INCOME TAX, AMRITSAR. vs. SH. JAIMAL SINGH, L/H. SH. PREM CHAND,, TARN TARAN

In the result, the appeal bearing ITA No

ITA 82/ASR/2016[2008-09]Status: DisposedITAT Amritsar09 Nov 2023AY 2008-09

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

Section 139(9)Section 147Section 250Section 250(6)Section 263

reassessment u/s 147 on the ground of AIR Information not being reflected in the return of Income, ignoring the clear position of the law that section 139(9) can only be used to rectify defects, if any in the return of income. 7. The Learned CIT(A) has erred in law and facts and circumstances of the case

IMRAN MAJEED,SRINAGAR vs. ITO, WARD 1, SRINAGAR, SRINAGAR

In the result, the appeal for the Asstt

Showing 1–20 of 38 · Page 1 of 2

6
Section 148A4
Section 1513
Section 2633
ITA 586/ASR/2024[2019-20]Status: DisposedITAT Amritsar25 Nov 2025AY 2019-20

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 147Section 148Section 148ASection 151Section 151ASection 250

147 is bad in law as the jurisdictional notice issued u/s 148 and proceedings completed u/s 148A(d) were made by the jurisdictional AO which is in violation with the provisions of section 151A read with notification no S.O. 1466 (E) No 18/2022 dated 29.03.2022. 6. That the information uploaded on the insight portal is nowhere corroborated with any independent

IMRAN MAJEED,SRINAGAR vs. ITO WARD 1, SRINAGAR, SRINAGAR

In the result, the appeal for the Asstt

ITA 585/ASR/2024[2018-19]Status: DisposedITAT Amritsar25 Nov 2025AY 2018-19

Bench: Dr. M. L. Meena & Sh. Udayan Dasgupta

For Appellant: Sh. Rohit Kapoor, Adv. &
Section 147Section 148Section 148ASection 151Section 151ASection 250

147 is bad in law as the jurisdictional notice issued u/s 148 and proceedings completed u/s 148A(d) were made by the jurisdictional AO which is in violation with the provisions of section 151A read with notification no S.O. 1466 (E) No 18/2022 dated 29.03.2022. 6. That the information uploaded on the insight portal is nowhere corroborated with any independent

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure

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)

73. The appeals are accordingly dismissed but, in the circumstances, no orders as to costs.” 7.2.1.2. The SLP of revenue against the order of MeetaGutgutia is dismissed by the Hon’ble Supreme Court of India in the case of PCIT, Central IT, New Delhiv.MeetaGutgutia [2018] 96 taxmann.com 468 (SC) “Section 153A of the Income-tax Act, 1961 - Search and seizure