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4 results for “reassessment u/s 147”+ Section 142Aclear

Sorted by relevance

Chandigarh36Delhi14Mumbai9Jaipur8Raipur6Nagpur6Surat5Pune5Lucknow5Ahmedabad4Patna4Bangalore4Agra2Chennai2Kolkata2Hyderabad1Visakhapatnam1

Key Topics

Section 143(3)7Section 1475Section 12A4Section 153A4Addition to Income4Disallowance3Section 2502Section 153B2Section 25

M/S JINDAL ALUMINIUM LTD.,,BANGALORE vs. DCIT, BANGALORE

In the result, the appeal of the assessee stands dismissed

ITA 919/BANG/2014[2005-06]Status: DisposedITAT Bangalore28 Sept 2017AY 2005-06

Bench: Shri Sunil Kumar Yadav & Shri Jason P. Boazassessment Year : 2005-06

For Appellant: Shri S. Parthasarathi, AdvocateFor Respondent: Shri Harinder Kumar, CIT(A)-3
Section 142ASection 143(3)Section 147Section 80

142A of the Act have no application in the case of the Appellant. 8. The learned CIT (Appeals) ought to have appreciated that estimation of value of the property was not conclusive for Page 3 of 19 reopening the assessment under Section 147 of the Act as held by the Hon'ble Supreme Court and consequently the reassessment based upon

2
Section 82
Charitable Trust2
Limitation/Time-bar2

SRI. M. NAGARAJA,MYSORE vs. THE DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE- 2(1), MYSORE

In the result, appeal of the assessee is dismissed

ITA 1905/BANG/2019[1999-2000]Status: DisposedITAT Bangalore05 Sept 2022AY 1999-2000

Bench: Shri Chandra Poojari & Smt. Beena Pillaiassessment Year : 1999-2000

For Respondent: Shri S. Parthasarathi
Section 139(1)Section 139(4)Section 139(5)Section 143(2)Section 143(3)Section 147Section 148Section 154Section 234BSection 263

147 of the Act was 30.03.2004 passed assessing the income of Rs. 1,49,45,076/- On appeal against the order u/s 143(3) the CIT(A) 21.02.2005 dismissed the same. ITAT passed the order against the order of the CIT(A) Mysore dt. 21.02.2005 in favour of the assessee, directing 21.04.2006 the AO to allow unaccounted expenditure in relation

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BANGALORE

ITA 939/BANG/2025[2020-21]Status: DisposedITAT Bangalore13 Nov 2025AY 2020-21
For Appellant: \nShri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: \nShri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

142A of the Act and the time taken on\naccount of reference to the PCIT. Accordingly, the assessments\ncompleted on 24.11.2023 and 28.11.2023 for AYs 2020–21 and 2021–22\nrespectively were well within the statutory time limit.\n\n9.6 The learned DR concluded by submitting that the assessee’s\narguments are based on a misinterpretation

SRI SRINIVASA EDUCATIONAL & CHARITABLE TRUST,BANGALORE vs. DCIT, CENTRAL CIRCLE-2(3), BENGALURU

ITA 940/BANG/2025[2021-22]Status: DisposedITAT Bangalore13 Nov 2025AY 2021-22
For Appellant: Shri M.V Prasad, CA & Shri KS Rajendra KumarFor Respondent: Shri Muthu Shankar, CIT &
Section 12ASection 143(3)Section 153ASection 153BSection 25Section 250Section 8

142A of the Act and the time taken on\naccount of reference to the PCIT. Accordingly, the assessments\ncompleted on 24.11.2023 and 28.11.2023 for AYs 2020–21 and 2021-22\nrespectively were well within the statutory time limit.\n9.6 The learned DR concluded by submitting that the assessee’s\narguments are based on a misinterpretation of law and an incorrect