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474 results for “reassessment u/s 147”+ Natural Justiceclear

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Key Topics

Section 148117Addition to Income82Section 153A74Section 153C70Section 14757Section 143(3)48Section 13241Section 14A28Reassessment

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

147 of the Act. This was the only notice issued to the appellant intimating the reason for selection for reassessment and calling for information and documents to prove that why the addition should not be made. The copy of the notice is enclosed hereto as Annexure 6 of this paper book. b. The reason for selection of reassessment in appellant

Showing 1–20 of 474 · Page 1 of 24

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28
Section 133A27
Natural Justice27
Disallowance26

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 to have accepted the explanation of the Appellant and refrained from including interest and dividend income earned outside India and he ought to have appreciated that the said income was exempted from taxation under the Act on account of DTAA

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 to have accepted the explanation of the Appellant and refrained from including interest and dividend income earned outside India and he ought to have appreciated that the said income was exempted from taxation under the Act on account of DTAA

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 to have accepted the explanation of the Appellant and refrained from including interest and dividend income earned outside India and he ought to have appreciated that the said income was exempted from taxation under the Act on account of DTAA

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 to have accepted the explanation of the Appellant and refrained from including interest and dividend income earned outside India and he ought to have appreciated that the said income was exempted from taxation under the Act on account of DTAA

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 to have accepted the explanation of the Appellant and refrained from including interest and dividend income earned outside India and he ought to have appreciated that the said income was exempted from taxation under the Act on account of DTAA

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

147 are did not exist and therefore issue of notice u/s 148 was unjustified on the facts and circumstances of the case. 6. The Commissioner of Income-tax (Appeals) failed to appreciate that the reasons recorded by the Appellant are only reason for suspicion and not reasons to believe and accordingly the reassessment proceeding is not in accordance with

M/S. PAUL RESORTS & HOTELS PVT. LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 838/BANG/2023[2011-12]Status: DisposedITAT Bangalore24 Jul 2024AY 2011-12

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 841/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 839/BANG/2023[2012-13]Status: DisposedITAT Bangalore24 Jul 2024AY 2012-13

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

M/S. PAUL RESORTS & HOTELS PVT LTD,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME-TAX, CENTRAL CIRCLE-1(1) , BANGALORE

In the result, appeals of the assessee in ITA No

ITA 840/BANG/2023[2013-14]Status: DisposedITAT Bangalore24 Jul 2024AY 2013-14

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DEVELOPERS,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 845/BANG/2023[2014-15]Status: DisposedITAT Bangalore24 Jul 2024AY 2014-15

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DEVELOPERS ,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 847/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

JOHN DISTILLERIES PVT LTD.,,BANGALORE vs. DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-1(1), BANGALORE

In the result, appeals of the assessee in ITA No

ITA 987/BANG/2023[2016-17]Status: DisposedITAT Bangalore24 Jul 2024AY 2016-17

Bench: Shri Chandra Poojari & Shri Keshav Dubey

natural justice are not a constant: they are not absolute and rigid rules having universal ITA No.838 to 843/Bang/2023 M/s. Paul Resorts & Hotels Pvt. Ltd., Bangalore M/s. Paul Plathotathil John ITA Nos.845 to 847/Bang/2023 M/s. John Developers, Bangalore , ITA Nos.961, 962, 982 to 987 & 1012/Bang/2023 M/s. John Distilleries Pvt. Ltd., Bangalore Page 57 of 147 application. It was pointed

LAXMIPAT DUDHERIA,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 2376/BANG/2018[2015-16]Status: DisposedITAT Bangalore08 Apr 2019AY 2015-16

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

natural justice, hence the ITA Nos. 2373 to 2376/Bang/2018 Page 2 of 50 order requires to be cancelled. 4. That the notice, initiation and all subsequent proceedings u/s 148 is bad in law, is without jurisdiction, barred by law and requires to be cancelled. 5. The notice u/s 148 and service thereof is bad in law and the reassessment requires

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 2374/BANG/2018[2013-14]Status: DisposedITAT Bangalore08 Apr 2019AY 2013-14

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

natural justice, hence the ITA Nos. 2373 to 2376/Bang/2018 Page 2 of 50 order requires to be cancelled. 4. That the notice, initiation and all subsequent proceedings u/s 148 is bad in law, is without jurisdiction, barred by law and requires to be cancelled. 5. The notice u/s 148 and service thereof is bad in law and the reassessment requires

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 2373/BANG/2018[2012-13]Status: DisposedITAT Bangalore08 Apr 2019AY 2012-13

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

natural justice, hence the ITA Nos. 2373 to 2376/Bang/2018 Page 2 of 50 order requires to be cancelled. 4. That the notice, initiation and all subsequent proceedings u/s 148 is bad in law, is without jurisdiction, barred by law and requires to be cancelled. 5. The notice u/s 148 and service thereof is bad in law and the reassessment requires

LAXMIPAT DUDHERIA ,BANGALORE vs. ASSISTANT COMMISSIONER OF INCOME TAX CIRCLE-7(1)(2), BANGALORE

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

ITA 2375/BANG/2018[2014-15]Status: DisposedITAT Bangalore08 Apr 2019AY 2014-15

Bench: Shri Arun Kumar Garodia & Shri Pavan Kumar Gadale

For Respondent: Shri K.R. Pradeep, Advocate &
Section 144Section 147Section 148Section 234BSection 234DSection 68Section 69C

natural justice, hence the ITA Nos. 2373 to 2376/Bang/2018 Page 2 of 50 order requires to be cancelled. 4. That the notice, initiation and all subsequent proceedings u/s 148 is bad in law, is without jurisdiction, barred by law and requires to be cancelled. 5. The notice u/s 148 and service thereof is bad in law and the reassessment requires

BMM ISPAT LIMITED,HOSPET vs. DCIT, BANGALORE

In the result, Revenue’s appeal for Assessment Year 2011-12 is dismissed

ITA 779/BANG/2015[2008-09]Status: DisposedITAT Bangalore10 Apr 2018AY 2008-09

Bench: Shri Sunil Kumar Yadav & Shri Jason P Boaz

For Appellant: Shri K.R. Pradeep, C.AFor Respondent: Shri K.V.Arvind, Standing Counsel for Dept
Section 132Section 143(3)Section 153ASection 153DSection 234BSection 234DSection 68

reassessment u/s 153A can be made unless there is incriminating material. The assessee places reliance on the following decisions: All cargo global logistics limited vs DCIT - 147 TTJ 513– Bombay ITAT (SB). Kusum Gupta vs. DCIT - 35 CCH 432 - Delhi ITAT - CLPB page 403/409 to 411 CIT vs Kabul Chawla - 380 ITR 573 - Delhi HC. Since there is no material

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

natural justice is bad in law. 13. The CIT(A) erred in law and facts of the case by not considering that the AO has assessed the same income for the same assessment year in the hands of both the appellant and his ex-wife without appreciating that the AO was not able to convert his initial reason to believe