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1,003 results for “reassessment u/s 147”

Sorted by relevance

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Key Topics

Section 148143Section 14790Addition to Income75Section 153C60Section 143(3)58Section 153A48Reassessment37Section 133A30Reopening of Assessment

DCIT, BANGALORE vs. SHRI. SUMIR J HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

ITA 1374/BANG/2012[2006-07]Status: DisposedITAT Bangalore22 Jul 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

For Appellant: Shri Susan Dolores George, D.RFor Respondent: Shri Ashok A Kulkarni, A.R
Section 147Section 148Section 2(22)(e)

reassessment or re- computation, u/s 147. Hence, the notice, u/s 148, is not meant for only for re-assessment or re-computation

Showing 1–20 of 1,003 · Page 1 of 51

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Disallowance23
Section 13222
Section 26322

DCIT, BANGALORE vs. SHRI. JAGADISH N HINDUJA, BANGALORE

In the result, appeals filed by the revenue and COs filed by the assessee are dismissed

ITA 1373/BANG/2012[2006-07]Status: DisposedITAT Bangalore22 Jul 2022AY 2006-07

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2006-07 Shri Jagadish N. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aacph7291Q Appellant Respondent Assessment Year: 2006-07 Shri Sumir J. Hinduja Deputy Commissioner Of Income- No.7 & 12, Industrial Suburb Tax Tumkur Road Vs. Circle 11(3) Yeshwanthpur Bangalore Bangalore 560 022 Pan No.Aaeph5197H Appellant Respondent C.O. No.48/Bang/2013 (Arising Out Of Ita No.1373/Bang/2012) Assessment Year: 2006-07 Shri Jagadish N. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent C.O. No.49/Bang/2013 (Arising Out Of Ita No.1374/Bang/2012) Assessment Year: 2006-07 Shri Sumir J. Hinduja Vs. Dcit, Circl-11(3),Bangalore Appellant Respondent Appellant By : Shri Susan Dolores George, D.R. Respondent By : Shri Ashok A Kulkarni, A.R.

For Appellant: Shri Susan Dolores George, D.RFor Respondent: Shri Ashok A Kulkarni, A.R
Section 147Section 148Section 2(22)(e)

reassessment or re- computation, u/s 147. Hence, the notice, u/s 148, is not meant for only for re-assessment or re-computation

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

reassessment proceedings which was underway while issuing the hearing notices u/s 250 or while passing the impugned order u/s 250. Hence the same issue has been assessed twice and addition was made for the same income. The appellant is liable to pay disputed tax under both the orders u/s 147

M/S VVD CONSTRUCTIONS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3384/BANG/2018[2010-11]Status: DisposedITAT Bangalore22 Mar 2021AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

u/s. 149(1)(a)(iii) expired on the date of issue of notice and therefore notice of reassessment was barred by limitation. The Hon’ble Bombay High Court in the case of Dynacraft Air Controls v. Smt. Sneha Joshi & Ors., 355 ITR 102 (Bom) held that under the present section 147

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3386/BANG/2018[2012-13]Status: DisposedITAT Bangalore22 Mar 2021AY 2012-13

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

u/s. 149(1)(a)(iii) expired on the date of issue of notice and therefore notice of reassessment was barred by limitation. The Hon’ble Bombay High Court in the case of Dynacraft Air Controls v. Smt. Sneha Joshi & Ors., 355 ITR 102 (Bom) held that under the present section 147

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3385/BANG/2018[2011-12]Status: DisposedITAT Bangalore22 Mar 2021AY 2011-12

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

u/s. 149(1)(a)(iii) expired on the date of issue of notice and therefore notice of reassessment was barred by limitation. The Hon’ble Bombay High Court in the case of Dynacraft Air Controls v. Smt. Sneha Joshi & Ors., 355 ITR 102 (Bom) held that under the present section 147

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3388/BANG/2018[2015-16]Status: DisposedITAT Bangalore22 Mar 2021AY 2015-16

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

u/s. 149(1)(a)(iii) expired on the date of issue of notice and therefore notice of reassessment was barred by limitation. The Hon’ble Bombay High Court in the case of Dynacraft Air Controls v. Smt. Sneha Joshi & Ors., 355 ITR 102 (Bom) held that under the present section 147

M/S VVD CONSTRUCTIONS PRIVATE LIMITED ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

In the result, ITA No.3384/Bang/2018 is allowed, while ITA Nos

ITA 3387/BANG/2018[2013-14]Status: DisposedITAT Bangalore22 Mar 2021AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri H. Guruswamy, ITPFor Respondent: Smt. R. Premi, Jt.CIT(DR)(ITAT), Bengaluru
Section 131Section 133ASection 143(3)Section 148Section 36(1)(iii)

u/s. 149(1)(a)(iii) expired on the date of issue of notice and therefore notice of reassessment was barred by limitation. The Hon’ble Bombay High Court in the case of Dynacraft Air Controls v. Smt. Sneha Joshi & Ors., 355 ITR 102 (Bom) held that under the present section 147

SRI.THIMMIAH MANDEPANDRA KALAPPA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 3437/BANG/2018[2008-09]Status: DisposedITAT Bangalore28 Aug 2019AY 2008-09

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 147Section 148Section 234A

u/s 147 was without jurisdiction and consequently the reassessment is liable to be annulled. 4. The learned CIT(A) ought

SRI.THIMMIAH MANDEPANDRA KALAPPA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 3438/BANG/2018[2009-10]Status: DisposedITAT Bangalore28 Aug 2019AY 2009-10

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 147Section 148Section 234A

u/s 147 was without jurisdiction and consequently the reassessment is liable to be annulled. 4. The learned CIT(A) ought

SRI THIMMIAH MANDEPANDRA KALAPPA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 3436/BANG/2018[2007-08]Status: DisposedITAT Bangalore28 Aug 2019AY 2007-08

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 147Section 148Section 234A

u/s 147 was without jurisdiction and consequently the reassessment is liable to be annulled. 4. The learned CIT(A) ought

SRI THIMMIAH MANDEPANDRA KALAPPA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 3440/BANG/2018[2011-12]Status: DisposedITAT Bangalore28 Aug 2019AY 2011-12

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 147Section 148Section 234A

u/s 147 was without jurisdiction and consequently the reassessment is liable to be annulled. 4. The learned CIT(A) ought

SRI THIMMIAH MANDEPANDRA KALAPPA ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1(2)(1), BANGALORE

In the result, all the five appeals filed by the assessee are allowed for statistical purposes

ITA 3439/BANG/2018[2010-11]Status: DisposedITAT Bangalore28 Aug 2019AY 2010-11

Bench: Shri Arun Kumar Garodia & Smt. Beena Pillai

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri K.R. Narayanan, JCIT (DR)
Section 147Section 148Section 234A

u/s 147 was without jurisdiction and consequently the reassessment is liable to be annulled. 4. The learned CIT(A) ought

INCOME TAX OFFICER, WARD - 3(2)(3), BANGALORE vs. SRI MADE GOWDA THIBBE GOWDA, BANGALORE

In the result, the appeal of the revenue is dismissed and CO of the assessee is partly allowed

ITA 910/BANG/2019[2008-09]Status: DisposedITAT Bangalore29 Sept 2021AY 2008-09

Bench: Shri N.V. Vasudevan & Shri Chandra Poojariassessment Year : 2008-09

For Appellant: Shri H. Guruswamy, ITP & Shri Ravi Kiran, CAFor Respondent: Shri Priyadarshi Mishra, Jt. CIT(DR)(ITAT), Bengaluru
Section 131Section 148

reassessment proceedings by issue of notice u/s. 148, after formation of belief that income chargeable to tax escaped assessment. Therefore he confirmed the reopening of assessment. 8. The assessee also challenged before the CIT(Appeals) that assessment should have been completed u/s. 153C r.w.s. 153A of the Act. In this case assessment was completed u/s. 147

SHRI.J M VRUSHABENDRAIAH ,HOSPET vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

The appeal of the assessee is partly allowed

ITA 299/BANG/2019[2010-11]Status: DisposedITAT Bangalore20 Jul 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2010-11

For Appellant: Shri Srihari Kutsa, A.RFor Respondent: Shri Narayana K.R., D.R
Section 147Section 148Section 153CSection 250

reassessment u/s 147 of the Act and mentioning reassessment instead of assessment does not vitiate assessment proceedings. k) Wherefore it is prayed

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

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

ITA 47/BANG/2021[2003-04]Status: DisposedITAT Bangalore23 Jun 2021AY 2003-04

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

u/s. 147 of the Act for the initiation of reassessment proceedings is barred by limitation. The impugned assessment year is 2002-03. Notice

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

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

ITA 46/BANG/2021[2002-03]Status: DisposedITAT Bangalore23 Jun 2021AY 2002-03

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Shri S. Ramasubramanian, CAFor Respondent: Shri Priyadarshi Mishra, Addl.CIT(DR)(ITAT), Bengaluru
Section 147Section 234DSection 69

u/s. 147 of the Act for the initiation of reassessment proceedings is barred by limitation. The impugned assessment year is 2002-03. Notice

LOKESH TALANKI ,BANGALORE vs. THE ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-2(3)(1), BANGALORE

In the result, appeals of the assessee are allowed

ITA 261/BANG/2019[2013-14]Status: DisposedITAT Bangalore13 Apr 2022AY 2013-14

Bench: Shri Beena Pillai & Ms. Padmavathy Sassessment Year : 2013-14

For Appellant: Shri Deepesh Waghale CAFor Respondent: Shri Shehnawaz Ul Rahaman Addln CIT
Section 142(1)Section 143(2)Section 143(3)Section 148Section 234BSection 54F

u/s. 147/148 has to be seen, yet even in the alternative even if we assume that the law prior to the insertion of the new Section 147 will apply even then it will make no difference since even under the original Section 147 notice for reassessment

M/S NXP INDIA PRIVATE LIMITED ,BANGALORE vs. ASSISTANT COMMMISSIONER OF INCOME TAX CIRCLE-5(1)(1), BANGALORE

In the result, the appeal by the assessee is allowed for statistical purposes

ITA 847/BANG/2018[2009-10]Status: DisposedITAT Bangalore18 Mar 2021AY 2009-10

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

For Appellant: Shri Vikram Vijayaraghavan, AdvocateFor Respondent: Shri Muzaffar Hussain, CIT(DR)(ITAT), Bengaluru
Section 143(3)Section 147Section 148

147 of the Act are not valid for taking up the case for reassessment. Without prejudice to the merits of the case, it was submitted that initiation of reassessment proceedings u/s

DCIT, BANGALORE vs. M/S TAYANA CONSULT PVT. LTD.,, BANGALORE

In the result, the appeal of revenue is dismissed

ITA 1566/BANG/2014[2006-07]Status: DisposedITAT Bangalore23 Jun 2017AY 2006-07

Bench: Shri Sunil Kumar Yadav & Shri A.K. Garodiaassessment Year : 2006-07

For Appellant: Shri A. Ramesh Kumar, Jt.CIT(DR)(ITAT)For Respondent: Smt. Sheetal Borkar, Advocate
Section 147

reassessment proceedings u/s 147 of the Act is held to be illegal and consequently, order passed u/s. 147 of the Act is cancelled