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81 results for “reassessment u/s 147”+ Rectification u/s 154clear

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Key Topics

Section 201(1)116Section 148106Section 143(3)93Addition to Income68Section 14A50Section 15446Section 26339Disallowance38Section 153A

M/S. KARNATAKA POWER CORPORATION LIMITED,BENGALURU vs. THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 11(5) PRESENTLY CIRCLE 4(1)(1), BENGALURU

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

ITA 282/BANG/2017[2002 - 2003]Status: DisposedITAT Bangalore11 Jan 2021

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Narendra Sharma, AdvocateFor Respondent: Sri.Kannan Narayanan, JCIT-DR
Section 115JSection 143Section 143(3)Section 154Section 263

147 of the I.T.Act. Therefore, the question was whether the CIT’s order u/s 263 of the I.T.Act was barred by limitation. If period of limitation is reckoned from the original assessment, the CIT’s order u/s 263 would be time barred. The Hon’ble Apex Court held that since `lease equalization fund’ was not subject matter

Showing 1–20 of 81 · Page 1 of 5

35
Section 14734
Deduction32
Limitation/Time-bar27

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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 22/BANG/2017[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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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)

reassessments. Similarly time limit for rectification of order is given in section 154; for passing revising order under section 263 etc. etc. In such a scenario the question arises that if no time limit is provided, then can any time limit be ITA Nos.1215 to 1220/ Bang/2014 & 18 to 23/Bang/2017, ITA Nos. 2328, 2335 to 2339/Bang/2016 Page

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, the Assessing Officer may make an assessment or reassessment, or recomputation, as the case may be. The word "assess" refers to a situation where the assessment was not made in the normal manner while the word "reassess" refers to a situation where an assessment is already made, but it is sought to be reassessed on the basis

SHRI HINGULAMBIKA EDUCATION SOCIETY,GULBARGA vs. ITO (EXEMPTIONS), WARD-1, KALBURGI

In the result, appeal of the assessee is allowed

ITA 1126/BANG/2022[2020-21]Status: DisposedITAT Bangalore22 Jun 2023AY 2020-21

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year: 2020-21

For Appellant: Shri Phalguna Kumar, A.RFor Respondent: Shri Shahnawaz Ul Rahman, D.R
Section 11Section 12ASection 12A(2)Section 143(1)Section 154Section 250

reassessment proceedings were pending before the Assessing Officer. In the case of Centre for Cellular and Molecular Platforms (Supra), ITAT has relied upon the judgment in the case of Shree Shyam Mandir Committee (Supra), wherein it was held that appeal in continuation of original assessment proceedings and proceedings before the appellate Shri Hingulambika Education Society, Gulbarga Page

ABHERAJ BALDOTA FOUNDATION ,HOSPET vs. DEPUTY COMMISSIONER OF INCOME TAX CIRCLE-1 , BELLARY

In the result, both the appeals of the assessee are dismissed

ITA 947/BANG/2017[2008-09]Status: DisposedITAT Bangalore26 Jul 2019AY 2008-09

Bench: Shri B.R Baskaran & Smt. Beena Pillai

For Appellant: Smt. Tanmayee Rajkumar, AdvocateFor Respondent: Shri R.N Siddappaji, Addl. CIT (DR)
Section 11Section 11(2)Section 11(3)Section 143(1)Section 143(3)Section 154

reassessment proceedings, inadvertently allowed deduction of Rs.180.00 lakhs u/s 11(2) of the Act against the above said income of Rs.240.26 lakhs and the same has resulted in net addition of Rs.60.26 lakhs only, asagainst the proposed addition of Rs.91.65 lakhs u/s 11(3) of the Act, i.e., deduction to the extent of Rs.31.40 lakhs (being the shortfall