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328 results for “reassessment”+ Section 151(2)clear

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Key Topics

Section 153C108Section 153A97Addition to Income83Section 143(3)74Section 13265Section 14858Section 14A56Section 6839Section 14737Disallowance

RAHUL MEKA ,BENGALURU vs. INCOME TAX OFFICER, WARD INTERNATIONAL TAXATION-1(2) , BENGALURU

In the result, appeal filed by the assessee is allowed

ITA 813/BANG/2024[2016-17]Status: DisposedITAT Bangalore06 Feb 2026AY 2016-17

Bench: Shri Prashant Maharishi & Shri Keshav Dubey

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Divya K.J – CIT(DR)(ITAT), Bangalore
Section 147Section 45Section 54Section 54FSection 68

2) of the old Before expiry of four Joint Commissioner regime years from the end of the relevant assessment year Section 151(1) of the old After expiry of four years Principal Chief regime from the end of the Commissioner or Chief relevant assessment year Commissioner or Principal Commissioner or Commissioner Section 151(i) of the new Three years

Showing 1–20 of 328 · Page 1 of 17

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34
Search & Seizure11
Capital Gains10

AKSHAY KUMAR RUNGTA,BANGALORE vs. INCOME TAX OFFICER, WARD 2(1), INTERNATIONAL TAXATION

In the result, appeal filed by the assessee is allowed as per above terms

ITA 66/BANG/2024[2015-16]Status: DisposedITAT Bangalore07 May 2025AY 2015-16

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubeyit(It)A No.66/Bang/2024 Assessment Year :2015-16

For Appellant: Shri. Ravishankar S. V, AdvocateFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 10(38)Section 143(3)Section 144CSection 147Section 147rSection 148Section 151Section 153Section 153CSection 250

151 of the Act, 1961, subsequent to issuance of the notice by the Assessing Officer under section 148, would not invalidate the notices under section 148 of the Act, 1961. He referred to paragraphs 17, 18 and 19 of the supplementary counter affidavit dated 2-5-2022 sworn by Nisha Gupta, Income-tax officer, Ward-5(2)(5), NOIDA, which

SMT.VIDYA DEVI LADHANI,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX, BANGALORE

In the result, the appeals of the assessees are allowed

ITA 118/BANG/2017[2009-2010]Status: DisposedITAT Bangalore07 Apr 2017AY 2009-2010

Bench: Shri Vijay Pal Rao

For Appellant: Shri V. Srinivasan, AdvocateFor Respondent: Shri G.R. Reddy, CIT (DR) (ITAT)-1, Bengaluru
Section 132Section 143(1)Section 143(2)Section 153ASection 2(22)(e)

2) was already expired. Therefore for these three search. 11. In pursuant to the search action under Section 132, the Assessing Officer shall assess or reassess the total income of six years immediately preceding assessment year relevant to the previous year in which search is conducted or requisition is made. Any assessment pertaining to these six assessment years pending

DANDU JOJAPPA FRANCIS,BANGALORE vs. INCOME TAX OFFICER, WARD-4(2)(3), BENGALURU

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

ITA 2305/BANG/2024[2016-17]Status: DisposedITAT Bangalore30 Apr 2025AY 2016-17

Bench: Shri Laxmi Prasad Sahu & Shri Soundararajan K.Assessment Year : 2016-17

For Respondent: Smt. Richa Bakiwala, CA &
Section 148Section 148ASection 151

reassessment notice. Section 151 of the new regime does not prescribe a time limit within which a specified authority has to grant sanction. Rather, it links up the time limits with the jurisdiction of the authority to grant sanction. Section 151(ii) of the new regime prescribes a higher level of authority if more than three years have elapsed from

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BENGALURU, BENGALURU vs. CANARA BANK, BENGALURU

In the result, appeal of the revenue in ITA No

ITA 297/BANG/2024[2018-19]Status: DisposedITAT Bangalore17 Jan 2025AY 2018-19

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessmentyear: 2017-18

For Appellant: Sri Abharana &Anantham, A.RsFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 234BSection 250

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

M/S. GITA REFRACTORIES PRIVATE LIMITED,BANGALORE vs. INCOME TAX OFFICER, WARD- 11(2), BANGALORE

In the result, the second question is answered in favour of the assessee and against the revenue and as a result thereof the appeal fails and dismissed as such

ITA 80/BANG/2020[2005-06]Status: DisposedITAT Bangalore26 Sept 2022AY 2005-06

Bench: Smt. Beena Pillai & Shri Laxmi Prasad Sahuassessment Year : 2005-06

For Appellant: Shri V Narendra Sharma, Advocate by RevenueFor Respondent: Shri K Sankar Ganesh, JCIT (DR) by
Section 115JSection 133ASection 139Section 143(3)Section 147Section 148Section 151Section 263Section 40A(3)

2) of Section 148 of the Act and approval, if any, obtained under section 151 of the Act may not be innocent or innocuous. The Commissioner, therefore ought to have conducted an enquiry, to find out whether the approval under section 151 of the Act was obtained or if yes, how it disappeared from the record and who was responsible

CANARA BANK (ERSTWHILE SYNDICATE BANK),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-2(1)(1), BANGALORE, BENGALURU

In the result, appeal of the assessee is partly allowed

ITA 937/BANG/2024[2013-14]Status: DisposedITAT Bangalore16 Oct 2024AY 2013-14

Bench: Shri Waseem Ahmed & Shri Keshav Dubey

For Appellant: Ms. Brinda Rameswaran, A.RFor Respondent: Ms. Neera Malhotra, D.R
Section 115JSection 143(3)Section 14ASection 250

reassess under Section 147 or pass an order enhancing the assessment or reducing a refund already made or otherwise increasing the liability of the assessee under Section 154, for any assessment year beginning on or before the 1st day of April 2001. 9. From perusal of Section 14A of the Act, it is evident that for the purposes of computing

JADAGADDER PAKKERAPPA, LEGAL HEIR SAROJAMMA,SHIKARIPURA vs. INCOME TAX OFFICER, WARD-1 & TPS,, SHIMOGA

In the result, appeal filed by the assessee is allowed

ITA 1406/BANG/2025[2016-17]Status: DisposedITAT Bangalore25 Feb 2026AY 2016-17

Bench: Shri Waseem Ahmed & Shri Keshav Dubeyassessment Year : 2016-17

For Appellant: Sri Varun Bhat, A.RFor Respondent: Sri Balusamy N., D.R
Section 142(1)Section 144Section 147Section 148Section 15Section 250

2)(b) read with section 149(1)(b) as discussed above. 23. The position of law regarding invalidity of the notice vitiating the proceedings pursuant thereto being settled as noticed from the judgment in the case of Kurban Hussain Ibrahimji Mithiborwala (supra) and in light of the discussions made above and in the absence of any notice under section

M/S. CRYSTAL GRANITE AND MARBLE PRIVATE LIMITED,RAMANAGARAM vs. DEPUTY COMMISSIONER OF INCOME-TAX, CIRCLE-2(1)(1), BANGALORE

In the result, the appeal of the assessee is allowed for statistical purposes and Stay Petition is dismissed as infructuous

ITA 405/BANG/2023[2017-18]Status: DisposedITAT Bangalore17 Aug 2023AY 2017-18

Bench: Shri George George K & Shri Laxmi Prasad Sahus.P No.29/Bang/2023 Assessment Year: 2017-18

For Appellant: Shri Rajgopal, C.AFor Respondent: Smt. Vidya K, JCIT (DR)
Section 147Section 148Section 148ASection 250

2)(a) of the Finance Act, 2021, the provisions of sections 147, 148, 149, 151 (as those provisions existed upto 31-3-2021), stood substituted, along with a new provision enacted by way of section 148A of that Act. In absence of any saving clause, to save the pre-existing (and now substituted) provisions, the assessing officer could only initiate

MRS. SUREKHA LEGAL REPRESENTATIVE OF LATE SHRI. DEVARAJ,BENGALURU vs. INCOME TAX OFFICER, WARD-7(2)(5), BANGALORE

In the result, appeal filed by the assessee is allowed

ITA 2419/BANG/2025[2018-19]Status: DisposedITAT Bangalore06 Mar 2026AY 2018-19

Bench: Shri Prashant Maharishi & Shri Keshav Dubeyassessment Year : 2018-19 Mrs. Surekha (Legal Representative Of Late Shri Devaraj, Since Dead) No.112, 1St Main, Ramarao Layout Vs. Ito Bsk 3Rd Phase, 3Rd Stage Ward 7(2)(5) Bengaluru 560 085 Bengaluru Pan No :Asvps2939R Appellant Respondent Appellant By : Sri Balachandran, A.R. Respondent By : Sri N. Balusamy, D.R. Date Of Hearing : 17.02.2026 Date Of Pronouncement : 06.03.2026

For Appellant: Sri Balachandran, A.RFor Respondent: Sri N. Balusamy, D.R
Section 143(2)Section 250

2)(b) read with section 149(1)(b) as discussed above. 23. The position of law regarding invalidity of the notice vitiating the proceedings pursuant thereto being settled as noticed from the judgment in the case of Kurban Hussain Ibrahimji Mithiborwala (supra) and in light of the discussions made above and in the absence of any notice under section

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1784/BANG/2017[2011-12]Status: DisposedITAT Bangalore31 Jan 2019AY 2011-12

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1780/BANG/2017[2006-07]Status: DisposedITAT Bangalore31 Jan 2019AY 2006-07

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH , BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1783/BANG/2017[2009-10]Status: DisposedITAT Bangalore31 Jan 2019AY 2009-10

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1782/BANG/2017[2008-09]Status: DisposedITAT Bangalore31 Jan 2019AY 2008-09

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE-1(2)(1), BANGALORE vs. SHRI SACHIN KAMATH, BANGALORE

In the result, the Revenue’s appeals bearing ITA Nos

ITA 1781/BANG/2017[2007-08]Status: DisposedITAT Bangalore31 Jan 2019AY 2007-08

Bench: Shri Chandra Poojari & Shri Pavan Kumar Gadale

For Appellant: Shri S.Srinivasan, CAFor Respondent: Dr.Pradeep Kumar,P.V., Addl.CIT(DR)
Section 133ASection 143(1)Section 143(2)Section 143(3)Section 147Section 148

reassessment proceedings are based on material seized during search in terms of provisions of section 132 at third party place. ITA No.1780 to 1785-B-17 & CO 27 to 32-B-2018 Page 13 of 22 2. The AO ought to have proceeded in terms of section 153C whenever material seized u/s 132 at third party place is utilised

SRI RAJESH KUMAR,BANGALORE vs. ACIT, BANGALORE

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

ITA 195/BANG/2010[2005-06]Status: DisposedITAT Bangalore11 Jan 2019AY 2005-06

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadaleassessment Year : 2005-06

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri K.V. Aravind, Standing Counsel
Section 153Section 153ASection 153CSection 2(22)(e)Section 234A

reassess the income of the other person in accordance with the provisions of section 153 A , if the Assessing officer……. It is humbly submitted that for the purposes of assessment under section 153C of the Act the procedure adopted should be as envisaged in the provisions of section 153A of the Act. Thus, the entire assessment under section 153C

GOPAL S. PANDITH vs. DCIT,

In the result, all the appeals of the assessee are partly allowed

ITA 1186/BANG/2013[2007-08]Status: DisposedITAT Bangalore27 Jul 2016AY 2007-08

Bench: Shri A.K. Garodia & Shri Vijay Pal Rao

For Appellant: Shri Chandrashekar, AdvocateFor Respondent: Smt. Neera Malhotra, CIT (D.R)
Section 139Section 153Section 153ASection 153DSection 234Section 548

2 are regarding validity of assessment framed under Section 153A of the Act due to non-offering an opportunity of being heard to the assessee before approving the assessment order. 4. The learned Authorised Representative of the assessee has submitted that as per the provisions of section 153D of the Act no order of assessment or reassessment under Section 153A

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

151 which requires sanction to be obtained by the Assessing Officer before issue of notice to reopen the assessment under section 148 has also been excluded in a case covered by section 153A. The time-limit prescribed for completion of an assessment or reassessment by section 153 has also been done away with in a case covered by section 153A

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

151 which requires sanction to be obtained by the Assessing Officer before issue of notice to reopen the assessment under section 148 has also been excluded in a case covered by section 153A. The time-limit prescribed for completion of an assessment or reassessment by section 153 has also been done away with in a case covered by section 153A

M/S. EAGLE TRADERS & LOGISTICS,BELLARY vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE- 2(3), BANGALORE

Accordingly, the appeals filed by the assessee are allowed in above terms

ITA 236/BANG/2020[2010-11]Status: DisposedITAT Bangalore29 May 2025AY 2010-11

Bench: Shri. Laxmi Prasad Sahu & Shri. Keshav Dubey

For Appellant: Shri. Prashanth G S, CAFor Respondent: Ms. Neha Sahay, JCIT(DR)(ITAT), Bangalore
Section 132(1)(a)Section 132(2)Section 153ASection 153CSection 153DSection 292B

2) of section 143 has expired, or (c) assessment or reassessment, if any, has been made, before the date of receiving the books of account or documents or assets seized or requisitioned by the Assessing Officer having jurisdiction over such other person, such Assessing Officer shall issue the notice and assess or reassess total income of such other person