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5 results for “reassessment”+ Section 139clear

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Key Topics

Section 143(3)7Section 1477Section 260A4Section 271(1)(c)4Section 153A4Addition to Income4Section 1433Reopening of Assessment3Section 132(4)2

COMMISSIONER OF INCOME TAX (IT & TP) vs. M/S. DONGFANG ELECTRIC CORPORATION

ITAT/66/2018HC Calcutta09 Jul 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 132(1)Section 132(4)Section 133ASection 139Section 153ASection 271(1)(c)Section 274

139, and also specifies in the statement the manner in which such income has been derived and pays the tax, together with interest, if any, in respect of such income.] 17 Explanation 5A.- Where in the course of a search initiated under section 132 on or after the 1st day of June, 2007, the assessee is found

THE COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION & TRA vs. JOY PARTNERSHIP MINING CENTRE

Bogus Purchases2
Disallowance2
ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

Section 142Section 143Section 143(3)Section 147Section 260A

139 or along with the return of income furnished in response to a notice under clause (i) of sub-section (1) of section 142. (5) Save as otherwise provided in this section, all other provisions of this Act shall apply to every assessee, being a company, mentioned in this section.]” 11. Section 115JB of the Act, 1961 starts with

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. ARSHIA GLOBAL TRADECOM PRIVATE LIMITED

In the result, the appeal filed by the revenue is allowed

ITAT/175/2021HC Calcutta13 Sept 2022

Bench: HON'BLE JUSTICE T. S. SIVAGNANAM,HON'BLE JUSTICE HIRANMAY BHATTACHARYYA

Section 143(2)Section 143(3)Section 147Section 148Section 260ASection 68

reassessment proceedings, the assessee was unable to justify the genuineness of the transactions. The assessee failed to produce original cash memos and bills for the sales alleged to have been effected and to substantiate the cash deposit into their bank accounts. During the scrutiny assessment based on the information received from the investigation wing, notice under Section

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

ITAT/84/2025HC Calcutta04 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 143(3)Section 147Section 260A

139 taxmann.com 352 (Calcutta)/(2022) 116 ITR 56 (Calcutta)?” 4. We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/department and Mr. J. P. Khaitan, learned senior counsel for the respondent/assessee. 5. The assessee filed these appeals before the learned Tribunal for all the three assessment years challenging the order passed by the Commissioner of Income

PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. M/S PURPLE SUPPLIERS PVT LTD

The appeals are dismissed and the substantial

ITAT/86/2025HC Calcutta04 Jul 2025

Bench: THE HON'BLE THE CHIEF JUSTICE T.S SIVAGNANAM,HON'BLE JUSTICE CHAITALI CHATTERJEE (DAS)

Section 143(3)Section 147Section 260A

139 taxmann.com 352 (Calcutta)/(2022) 116 ITR 56 (Calcutta)?” 4. We have heard Mr. Prithu Dudhoria, learned standing counsel appearing for the appellant/department and Mr. J. P. Khaitan, learned senior counsel for the respondent/assessee. 5. The assessee filed these appeals before the learned Tribunal for all the three assessment years challenging the order passed by the Commissioner of Income