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371 results for “reassessment”+ Section 263(1)clear

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Key Topics

Section 153A107Section 143(3)99Addition to Income77Section 14A60Section 13258Section 26358Section 14854Section 153C45Section 14738Disallowance

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

reassessment proceedings even when intimation under section 143(1) has been issued.” 7. Further he also strongly relied on the judgement of the Hon'ble Allahabad High Court in the case of CIT vs. Jora Singh (2013) 32 taxmann.com 263

Showing 1–20 of 371 · Page 1 of 19

...
34
Reassessment19
Reopening of Assessment15

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, INTERNATIONAL TAXATION, CIRCLE-1(2)(1) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 499/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 497/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

IBM CORPORATION,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 544/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

In the result, all the appeals of the assessees are allowed

ITA 496/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillai

263 nor has been reassessed under section 147 of the Act. (Page 17 of the CIT(A) order) Category F: 270A case where original return under section 139(1

IBM UNITED KINGDOM LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 542/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 During re- GMBH ("IBM Germany") 13 assessment proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale Buromaschinen Gesellschaft m.b.H ("IBM Austria") 2012- 13 271(1)(c) 504/Bang/2024 Not filed During re- assessment proceedings IBM Del Peru SAC 2012- 271(1

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 491/BANG/2024[2016-17]Status: DisposedITAT Bangalore20 May 2024AY 2016-17

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271(1)(c)

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale Buromaschinen Gesellschaft m.b.H ("IBM Austria") 2012- 271(1)(c) 504/Bang/2024 Not filed During re- 13 assessment proceedings IBM Del Peru SAC 2012- 271(1

DCIT CIRCLE-3(1)91), BENGALURU vs. G CORP PRIVATE LIMITED, BANGALORE

In the result is filed by the learned assessing officer is allowed

ITA 2484/BANG/2025[2014-15]Status: DisposedITAT Bangalore01 Apr 2026AY 2014-15

Bench: Shri Prashant Maharishi, Vice – & Shri Keshav Dubeyassessment Year : 2014-15

For Appellant: None
Section 143Section 143(2)Section 143(3)Section 263

reassessment order set-aside proceedings under section 263. v. The learned CIT – A has failed to appreciate that in case of set aside assessment under section 263 there is no requirement for issuance of a fresh notice under section 143 (2), since the proceedings are in continuation of the original assessment and no fresh return of income is filed

IBM JAPAN LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2) , BANGALORE

ITA 492/BANG/2024[2013-14]Status: DisposedITAT Bangalore20 May 2024AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich 2012- 271(1)(c) 504/Bang/2024 Not filed During re- Internationale 13 assessment Buromaschinen proceedings Gesellschaft m.b.H ("IBM Austria") IBM Del Peru SAC 2012- 271(1

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 488/BANG/2024[2018-19]Status: DisposedITAT Bangalore20 May 2024AY 2018-19

Bench: Shri Chandra Poojari & Smt. Beena Pillai

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich 2012- 271(1)(c) 504/Bang/2024 Not filed During re- Internationale 13 assessment Buromaschinen proceedings Gesellschaft m.b.H ("IBM Austria") IBM Del Peru SAC 2012- 271(1

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 543/BANG/2024[2017-18]Status: DisposedITAT Bangalore20 May 2024AY 2017-18

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 Not filed During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale 2012- 271(1)(c) 504/Bang/2024 Not filed During re- Buromaschinen 13 assessment Gesellschaft m.b.H proceedings ("IBM Austria") IBM Del Peru

IBM ISRAEL LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX , INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 495/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 Not filed During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale 2012- 271(1)(c) 504/Bang/2024 Not filed During re- Buromaschinen 13 assessment Gesellschaft m.b.H ("IBM Austria") proceedings IBM Del Peru

COMPAGNIE IBM FRANCE,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 546/BANG/2024[2015-16]Status: DisposedITAT Bangalore20 May 2024AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale Buromaschinen Gesellschaft m.b.H ("IBM Austria") 2012- 13 271(1)(c) 504/Bang/2024 Not filed During re- assessment proceedings 2012- IBM Del Peru SAC 271(1

IBM CANADA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION, CIRCLE-1(2), BANGALORE

ITA 489/BANG/2024[2012-13]Status: DisposedITAT Bangalore20 May 2024AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 Not filed During re- assessment GMBH ("IBM 13 Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- assessment 13 proceedings BM Osterreich Internationale Buromaschinen 2012- 271(1)(c) 504/Bang/2024 Not filed During re- assessment Gesellschaft m.b.H 13 ("IBM Austria") proceedings IBM Del Peru

IBM AUSTRALIA LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2) , BANGALORE

ITA 541/BANG/2024[2019-20]Status: DisposedITAT Bangalore20 May 2024AY 2019-20

Bench: Shri Chandra Poojari & Smt. Beena Pillaiit(It)A Nos.490 & 491/Bang/2024

Section 271

reassessment proceedings IBM Deutschland 2012- 271(1)(c) 501/Bang/2024 Not filed During re- GMBH ("IBM 13 assessment Germany") proceedings IBM Canada Limited 2012- 271(1)(c) 489/Bang/2024 Not filed During re- 13 assessment proceedings BM Osterreich Internationale Buromaschinen Gesellschaft m.b.H ("IBM Austria") 2012- 271(1)(c) 504/Bang/2024 Not filed During re- 13 assessment proceedings 2012- IBM Del Peru

IBM AUSTRALIA LIMITED,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, INTERNATIONAL TAXATION-CIRCLE-1(2), BANGALORE

ITA 487/BANG/2024[2014-15]Status: DisposedITAT Bangalore20 May 2024AY 2014-15

reassessment proceedings\nIBM Deutschland\n2012-\n271(1)(c)\n501/Bang/2024\nDuring re-\nGMBH ("IBM\n13\nassessment\nGermany\")\nproceedings\nIBM Canada Limited\n2012-\n271(1)(c)\n489/Bang/2024\nNot filed\nDuring re-\n13\nassessment\nproceedings\nBM Osterreich\n2012-\n271(1)(c)\n504/Bang/2024\nNot filed\nDuring re-\nInternationale\n13\nassessment\nBuromaschinen\nGesellschaft m.b.H\n(\"IBM Austria\")\nproceedings\nIBM Del Peru SAC\n2012-\n271(1

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

In the result, the appeals by the assessee in ITA Nos

ITA 1213/BANG/2019[2011-12]Status: DisposedITAT Bangalore30 Jul 2021AY 2011-12

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1)(a) of the Act.” 41. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing Development Co. (supra) answered the question in the negative. It referred to the decision of this Court

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

In the result, the appeals by the assessee in ITA Nos

ITA 1215/BANG/2019[2013-14]Status: DisposedITAT Bangalore30 Jul 2021AY 2013-14

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1)(a) of the Act.” 41. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing Development Co. (supra) answered the question in the negative. It referred to the decision of this Court

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

In the result, the appeals by the assessee in ITA Nos

ITA 1217/BANG/2019[2015-16]Status: DisposedITAT Bangalore30 Jul 2021AY 2015-16

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1)(a) of the Act.” 41. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing Development Co. (supra) answered the question in the negative. It referred to the decision of this Court

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

In the result, the appeals by the assessee in ITA Nos

ITA 1212/BANG/2019[2010-11]Status: DisposedITAT Bangalore30 Jul 2021AY 2010-11

Bench: Shri Chandra Poojari & Shri George George K.

For Appellant: Shri S. Ramasubramaniam, CAFor Respondent: Shri K.R. Narayana, Addl.CIT(DR)(ITAT), Bengaluru
Section 132Section 142(1)Section 143(2)Section 153ASection 6(1)(a)Section 6(1)(c)

1)(a) of the Act.” 41. In the High Court the question was whether the CIT could invoke the power under Section 263 of the Act once the proceedings under Section 153A was initiated. The High Court in Canara Housing Development Co. (supra) answered the question in the negative. It referred to the decision of this Court