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73 results for “reassessment”+ Section 173(1)clear

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Key Topics

Section 201(1)123Section 14874Addition to Income59Section 14755Section 153A47Section 9(1)(vi)32Deduction26Limitation/Time-bar23Section 143(3)22

DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-6(2)(1), BANGALORE vs. SRI C GANGADHARA MURTHY , BANGALORE

In the result, the appeal filed by the Revenue is allowed for statistical purpose

ITA 2400/BANG/2018[2012-13]Status: DisposedITAT Bangalore16 Aug 2022AY 2012-13

Bench: Shri N.V. Vasudevan & Shri Laxmi Prasad Sahuthe Dy. Commissioner Of Vs Shri C. Gangadhara Murthy Income-Tax, No. 322, 3Rd A Corss, 2Nd Block Circle - 6(2)(1) 3Rd Stage, Basaveshwaranagar Bangalore . Bangalore 560079. Pan – Agipg 2668 N (Appellant) (Respondent)

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Shri Sumer Singh Meena, CIT-DR
Section 142(1)Section 143(1)Section 143(2)Section 147Section 148Section 2

173, to hold that proceedings initiated by the Assessing Officer under section 148(1) during availability of time for issue of notice under section 143(2) are valid. 11 8. The ld. AR submitted that the Assessing Officer had issued notice under section 148(1) at a time when a valid return was pending for assessment and there was time

Showing 1–20 of 73 · Page 1 of 4

Section 6820
Section 153C19
Natural Justice18

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

ITA 465/BANG/2020[2014-15]Status: DisposedITAT Bangalore07 Mar 2022AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

reassessment. ITA No.465/Bang/2020 for AY 2014-15 11. In this case, the facts are that assessment was passed u/s. 143(3) of the Act on 13.12.2016 making the following disallowances. (i) Penalty expenses in illegal mining areas amounting to Rs.6,92,00,000. (ii) Expenses relating to Corporate Social Responsibility (CSR) amounting to Rs.8,40,23,625. 12. On appeal

MYSORE MINERALS LIMITED (NOW KNOWN AS KARNATAKA STATE MINERALS CORPORATION LIMITED),BENGALURU vs. ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE- 4(1)(2), BENGALURU

In the result, both the appeals are allowed

ITA 464/BANG/2020[2013-14]Status: DisposedITAT Bangalore07 Mar 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri Narendra Sharma, AdvocateFor Respondent: Dr. Manjunath Karkihalli, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

reassessment. ITA No.465/Bang/2020 for AY 2014-15 11. In this case, the facts are that assessment was passed u/s. 143(3) of the Act on 13.12.2016 making the following disallowances. (i) Penalty expenses in illegal mining areas amounting to Rs.6,92,00,000. (ii) Expenses relating to Corporate Social Responsibility (CSR) amounting to Rs.8,40,23,625. 12. On appeal

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

reassessment has to be determined afterwards and not at the time of issue of notice u/s 153A. In this view of the matter, we find no merit in this technical objection raised by the assessee and the same is rejected. 55. Accordingly, the action of the AO in issuing notice u/s. 153A in these assessment years

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

reassessment has to be determined afterwards and not at the time of issue of notice u/s 153A. In this view of the matter, we find no merit in this technical objection raised by the assessee and the same is rejected. 55. Accordingly, the action of the AO in issuing notice u/s. 153A in these assessment years

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2338/BANG/2016[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2335/BANG/2016[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 20/BANG/2017[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1219/BANG/2014[2011-12]Status: DisposedITAT Bangalore21 Jun 2019AY 2011-12

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2339/BANG/2016[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1216/BANG/2014[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1217/BANG/2014[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2328/BANG/2016[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1215/BANG/2014[2007-08]Status: DisposedITAT Bangalore21 Jun 2019AY 2007-08

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1220/BANG/2014[2012-13]Status: DisposedITAT Bangalore21 Jun 2019AY 2012-13

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2336/BANG/2016[2009-10]Status: DisposedITAT Bangalore21 Jun 2019AY 2009-10

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LTD,BANGALORE vs. ADDITIONAL COMMISSIONER OF INCOME TAX, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 1218/BANG/2014[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

DEPUTY COMMISSIONER OF INCOME-TAX, BANGALORE vs. M/S. WIPRO LTD,, BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 2337/BANG/2016[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 19/BANG/2017[2008-09]Status: DisposedITAT Bangalore21 Jun 2019AY 2008-09

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case

M/S WIPRO LIMITED ,BANGALORE vs. THE ASSISSTANT COMMISSIONER OF INCOME TAX INTERNATIONAL TAXATION CIRCLE-2(1), BANGALORE

In the result, all 6 appeals filed by the revenue are dismissed

ITA 21/BANG/2017[2010-11]Status: DisposedITAT Bangalore21 Jun 2019AY 2010-11

Bench: Shri A.K. Garodia & Shri Laliet Kumar

For Appellant: Shri K.R. Pradeep, CA
Section 201(1)Section 9(1)(vi)

173, Hanuman Datt vs State of MP 2002 (4) MPLJ 354, Jagabandhu Sahu vs State of Orissa AIR 1969 Ori 299 and Tata International Ltd vs Trisuns Chemicals Industry Ltd 2002 (2) Bom CR 88 are not applicable as the clearest of language read in proper context is that the Hon'ble Karnataka High Court in assessee's own case