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.

1,124 results for “reassessment”+ Section 10(14)clear

Sorted by relevance

Delhi4,331Mumbai3,548Chennai1,203Bangalore1,124Jaipur758Kolkata694Ahmedabad662Hyderabad658Pune444Raipur439Chandigarh363Surat306Indore269Amritsar261Visakhapatnam238Rajkot203Cochin201Cuttack160Karnataka132Nagpur125Patna111Agra110Guwahati101Lucknow93Telangana77Dehradun75Ranchi63Jodhpur51Allahabad51SC38Panaji32Calcutta18Jabalpur10Rajasthan10Orissa8Kerala7Varanasi4Gauhati3A.K. SIKRI ROHINTON FALI NARIMAN3Himachal Pradesh2J&K1Uttarakhand1K.S. RADHAKRISHNAN A.K. SIKRI1Punjab & Haryana1

Key Topics

Section 14896Section 143(3)70Section 153A67Section 14766Addition to Income63Section 153C50Section 13234Section 133A33Section 27422Reassessment

DCIT, CENTRAL CIRCLE, BELLARI vs. M/S. NAVODAYA EDUCATION TRUST, RAICHUR

In the result, the appeal of the revenue is partly allowed for statistical purposes

ITA 1061/BANG/2022[2009-10]Status: DisposedITAT Bangalore06 Apr 2023AY 2009-10

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year: 2009-10

For Appellant: Shri V Chandrashekar, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 10Section 10(23)(C)Section 11Section 115BSection 12ASection 132Section 143(3)Section 7

14 of 27 profits from such business activities that this amendment was introduced to state that the Trusts shall not be eligible for benefit u/s 1Q(23C) of the Act. In the case of Navodaya Education Trust, the Trust was wholly involved in imparting education to the students and to render the same it has charged fees and, donation

Showing 1–20 of 1,124 · Page 1 of 57

...
22
Reopening of Assessment21
Disallowance20

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 1, BELLARY vs. SHRI. HOTHUR MOHAMED IQBAL, BALLARI

In the result, the C.O. of the assessee is allowed

ITA 2370/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Sept 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2015-16

For Appellant: Shri Vilas V. Shinde, D.RFor Respondent: Shri Shiv Prasad Reddy, A.R
Section 10Section 127Section 129Section 14Section 143(2)Section 143(3)

14. It can be seen from the provisions of Sec.127(4) of the Act that the necessity of re-issuing any notice already issued by transferor AO by the transferee AO is not necessary but on the date on which a notice is issued the transferor AO should have held valid jurisdiction. In this case the notice u/s.143

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, both the appeals by the assessee are partly allowed

ITA 1036/BANG/2019[2006-07]Status: DisposedITAT Bangalore20 Apr 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

10 of 78 “At this point, it is appropriate to draw inference from the Hon’ble Karnataka High Court judgment in the case of Canara Housing Development Co. (supra). In that case, the Assessee, which was carrying on real estate business filed its return for AY 2008-2009. His case was taken up under Section

SHRI M. THIMMEGOWDA,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE - 1(3), BANGALORE

In the result, both the appeals by the assessee are partly allowed

ITA 1035/BANG/2019[2007-08]Status: DisposedITAT Bangalore20 Apr 2022AY 2007-08

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Bharath L, CAFor Respondent: Shri Sumer Singh Meena, CIT(DR)(ITAT), Bengaluru
Section 153A

10 of 78 “At this point, it is appropriate to draw inference from the Hon’ble Karnataka High Court judgment in the case of Canara Housing Development Co. (supra). In that case, the Assessee, which was carrying on real estate business filed its return for AY 2008-2009. His case was taken up under Section

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 194/BANG/2024[2016-17]Status: DisposedITAT Bangalore26 Mar 2024AY 2016-17

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon, ShriFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 148Section 195Section 201Section 9(1)(vi)

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount

GOOGLE IRELAND LIMITED,IRELAND vs. DCIT (IT), JCIT(OSD) (IT) - CIRCLE 1(1), BENGALURU

In the result, the appeals filed by the assessee are allowed

ITA 191/BANG/2024[2013-14]Status: DisposedITAT Bangalore26 Mar 2024AY 2013-14

Bench: Shri George George K. & Shri Laxmi Prasad Sahu

For Appellant: Shri Deepak Chopra, Ms. Priya Tandon, ShriFor Respondent: Shri D.K. Mishra, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 148Section 195Section 201Section 9(1)(vi)

reassessment proceeding had to be completed. Accordingly, the AO IT(IT)A Nos.191 to 194/Bang/2024 Page 4 of 43 passed the draft assessment order making additions towards royalty income as under:- Asst. Year Amount

KOCH BUSINESS SOLUTIONS INDIA PRIVATE LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-4(3)(1), BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2024[2020-21]Status: DisposedITAT Bangalore01 Apr 2026AY 2020-21

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

reassessment order passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner as provided in sub-section (12) of Section 144-BA. (14-B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency

TUNGABHADRA PATTINA SOUHARDA SAHAKARI SANGHA NIYAMITHA,SINDHANUR vs. INCOME TAX OFFICER, WARD -1, RAICHUR

In the result, the appeal filed by the assessee is allowed

ITA 1844/BANG/2025[2017-18]Status: DisposedITAT Bangalore30 Mar 2026AY 2017-18

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Shri Chavali Narayan, A.RFor Respondent: Dr. Divya K.J., D.R
Section 143(3)

reassessment order passed by the Assessing Officer with the prior approval of the Principal Commissioner or Commissioner as provided in sub-section (12) of Section 144-BA. (14-B) The Central Government may make a scheme, by notification in the Official Gazette, for the purposes of issuance of directions by the dispute resolution panel, so as to impart greater efficiency

THE ARCHDIOCESAN BOARD OF EDUCATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX (EXEMPTIONS) CIRCLE-1, BANGALORE

In the result, the appeal filed by the assessee is allowed

ITA 585/BANG/2019[2008-09]Status: DisposedITAT Bangalore19 Jul 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2008-09 M/S. The Archdiocesan The Deputy Board Of Education, Commissioner Of Archbishop’S House, No. 75 Income Tax Vs. Millers Road, Benson Town, (Exemptions), Bangalore – 560 046. Circle – 1, Pan: Aabat5296P Bangalore. Appellant Respondent

For Appellant: Shri Padam Chand Khincha, CAFor Respondent: Dr. P.V. Pradeep Kumar, Addl. CIT (DR)
Section 143(3)Section 147Section 148Section 292B

14. Under explanation to Section 147 certain situations which are deemed to be cases of income escaping assessment are stated as follows: (a) where no return of income is furnished by an assessee, although total income is above the taxable limit; (b) where a return of income has been furnished, but no assessment has been made, and the assessee

DCIT, BANGALORE vs. M/S NOUS INFO SYSTEMS PVT. LTD.,, BANGALORE

In the result, the Revenue’s appeal is dismissed

ITA 63/BANG/2016[2007-08]Status: DisposedITAT Bangalore11 Nov 2016AY 2007-08

Bench: Shri Vijay Pal Rao & Shri. S. Jayaramani.T.A No.63/Bang/2016 (Assessment Year : 2007-08) Deputy Commissioner Of Income Tax, Circle -5(1)(1), Bengaluru .. Appellant V. M/S. Nous Info Systems P. Ltd, No.1, 1St Main, 1St Block, Koramangala, Bengaluru 560 004 .. Respondent Pan : Aaacn4584B Assessee By : Shri. Ujwal Tiwari, Ca Revenue By : Shri. Vijaykumar N, Addl. Cit Heard On : 14.09.2016 Pronounced On : 11 .11.2016 O R D E R Per S. Jayaraman:

For Appellant: Shri. Ujwal Tiwari, CAFor Respondent: Shri. Vijaykumar N, Addl. CIT
Section 10Section 10ASection 143(1)Section 148Section 155Section 72

14 February 2012 (acknowledgement of application dated 21 February 2012) as the export proceeds amounting to Rs.1,75,839/- were realised and brought into India as per section 10A of the Act. ITA.63/Bang/2016 Page - 3 2.2 Subsequently, a notice under section 148 dated 26 th March 2014 was issued. In response , revised return of income was filed on 24 April

M/S. IBM INDIA PVT. LTD.,,BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-4(1)(2), BENGALURU

In the result appeal filed by assessee stands partly allowed

ITA 725/BANG/2018[2013-14]Status: DisposedITAT Bangalore31 Jul 2020AY 2013-14

Bench: Shri. B. R. Baskaran & Smt. Beena Pillai

For Appellant: Shri Percy Pardiwala, Sr. Advocate along with Ajay Roti, C.AFor Respondent: Shri K.V Arvind, Advocate
Section 10ASection 143Section 143(3)Section 144C(1)Section 92C

Section 92CC with the caption “Advance Pricing Agreement” provides through sub-section (1): `The Board, with the approval of the Central Government, may enter into an advance pricing agreement with any person, determining the arm's length price … in relation to an international transaction …’. Sub-section (2) gives the manner of determination of the ALP referred to in sub-section

INCOME TAX OFFICER, W-1, VIJAYANAGAR vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1165/BANG/2023[2015-16]Status: DisposedITAT Bangalore10 Jun 2024AY 2015-16

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

14. In view of the above and for the reasons stated above, it is concluded as under: v) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made

INCOME TAX OFFICER WARD-1 HASSAN, HASSAN vs. RAMACHANDRA SETTY AND SONGS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1164/BANG/2023[2014-15]Status: DisposedITAT Bangalore10 Jun 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

14. In view of the above and for the reasons stated above, it is concluded as under: v) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made

INCOME TAX OFFICER, W-1, HASSAN vs. RAMACHANDRA SETTY & SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1163/BANG/2023[2013-14]Status: DisposedITAT Bangalore10 Jun 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

14. In view of the above and for the reasons stated above, it is concluded as under: v) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made

M/S. S. RAMASHANDRA SETTY & SONS,HASSAN vs. INCOME TAX OFFICER, WARD-1 , HASSAN

In the result, appeal of the assessee in ITA

ITA 1156/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

14. In view of the above and for the reasons stated above, it is concluded as under: v) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made

INCOME TAX OFFICER W 1, HASSAN vs. RAMACHANDRA SETTY AND SONS, HASSAN

In the result, appeal of the assessee in ITA

ITA 1166/BANG/2023[2017-18]Status: DisposedITAT Bangalore10 Jun 2024AY 2017-18

Bench: Shri Chandra Poojari & Shri Keshav Dubey

For Appellant: Shri C. Ramesh, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115BSection 132(4)Section 250Section 69B

14. In view of the above and for the reasons stated above, it is concluded as under: v) in case no incriminating material is unearthed during the search, the AO cannot assess or reassess taking into consideration the other material in respect completed assessments/unabated assessments. Meaning thereby, in respect of completed/unabated assessments, no addition can be made

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE , BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 174/BANG/2018[2012-13]Status: DisposedITAT Bangalore27 Nov 2018AY 2012-13

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

section 153A enshrined in clauses (a) and (b), the AO assumes jurisdiction to "assess" or "reassess" only after the return is filed. If the return is not filed, AO cannot assume jurisdiction to assess or reassess the total income. In view of this, it is requested that the assessee's contention in this regard may be rejected. 3) As regards

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 928/BANG/2017[2009-10]Status: DisposedITAT Bangalore27 Nov 2018AY 2009-10

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

section 153A enshrined in clauses (a) and (b), the AO assumes jurisdiction to "assess" or "reassess" only after the return is filed. If the return is not filed, AO cannot assume jurisdiction to assess or reassess the total income. In view of this, it is requested that the assessee's contention in this regard may be rejected. 3) As regards

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 175/BANG/2018[2013-14]Status: DisposedITAT Bangalore27 Nov 2018AY 2013-14

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

section 153A enshrined in clauses (a) and (b), the AO assumes jurisdiction to "assess" or "reassess" only after the return is filed. If the return is not filed, AO cannot assume jurisdiction to assess or reassess the total income. In view of this, it is requested that the assessee's contention in this regard may be rejected. 3) As regards

M/S RAJESH EXPORTS LIMITED ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CENTRAL CIRCLE-1(2), BANGALORE

In the result, all these seven appeals are partly allowed in the terms indicated above

ITA 176/BANG/2018[2014-15]Status: DisposedITAT Bangalore27 Nov 2018AY 2014-15

Bench: Shri Sunil Kumar Yadav & Shri A. K. Garodia

For Appellant: Shri. Rajesh Mehta, Director
Section 10Section 10ASection 132(1)Section 153Section 153ASection 1O

section 153A enshrined in clauses (a) and (b), the AO assumes jurisdiction to "assess" or "reassess" only after the return is filed. If the return is not filed, AO cannot assume jurisdiction to assess or reassess the total income. In view of this, it is requested that the assessee's contention in this regard may be rejected. 3) As regards