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6 results for “reassessment”+ Section 2(22)(d)clear

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Mumbai2,412Delhi2,320Chennai931Bangalore853Jaipur578Ahmedabad495Hyderabad412Kolkata411Indore211Chandigarh206Surat195Pune193Visakhapatnam162Rajkot135Raipur131Cuttack96Amritsar95Cochin91Agra84Karnataka77Nagpur76Patna73Lucknow73Guwahati57Telangana48Ranchi44Dehradun35Jodhpur34Allahabad29SC27Panaji16Orissa7Calcutta6Rajasthan6A.K. SIKRI ROHINTON FALI NARIMAN3Jabalpur2Himachal Pradesh2Kerala2Varanasi2Uttarakhand1K.S. RADHAKRISHNAN A.K. SIKRI1J&K1

Key Topics

Section 271(1)(c)4Section 153A4Section 1473Section 133A2Section 132(4)2Addition to Income2Survey u/s 133A2

COMMISSIONER OF INCOME TAX (EXEMPTION) , KOLKATA vs. B.P.PODDAR FOUNDATION FOR EDUCATION

In the result, the appeal filed by the revenue is dismissed and the

ITAT/143/2021HC Calcutta13 Sept 2022

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

Section 11(5)Section 13(1)(b)Section 13(1)(c)Section 13(1)(d)Section 133ASection 142(1)Section 143Section 143(2)Section 147Section 148

d) of the Act., for such reason the assessment was reopened under Section 147 of the Act by issuance of notice under Section 148 dated 13.03.2016. Subsequently, notices under Section 143(2) and Section 142(1) were issued. Pursuant to such notices the assessee through their authorized representative appeared before the Assessing Officer and produced details and documents and made

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

22 “The undisclosed income as per seized/impounded documents of the assessee for the year, as per discussions made in the earlier paragraphs, is as under: SI. Particulars Undisclosed Income (Rs.) 1. Under invoicing of sales as per TPS- 9 (Chaibasa) pages – 3,4,15 & 16 43,02,020 2. Undisclosed income as per SK-2 19,00,000 3. Inflation

PRINCIPAL COMMISSIONER OF INCOME TAX-17, KOLKATA vs. M/S. RADHASHYAM TIRTHABASI PAUL

ITA/106/2018HC Calcutta17 Jan 2022

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

D. Ghosh, Adv. Mr. S. Sanyal, Adv. For the Respondent : Mr. Sujit Ghosh, Sr. Adv. (Samsung) Ms. Mannat Waraich, Adv. Mr. A. Behura, Adv Mr. Pujon Chatterjee, Adv. Mr. Sutosom Bhattacharyya, Adv. For the Respondent : Mr. Boudhayan Bhattacharyaa, Adv. 4 No. 2 Ms. Stuti Bansai, Adv. For Ranbaxy Laboratories: Mr. Suman Basu, Adv. Pvt. Ltd. For the Respondent : Mr. Kumarjit

PRINCIPAL COMMISSIONER OF INCOME TAX -2, KOLKATA vs. M/S. AGR AUTOMOBILES PVT LTD

ITAT/128/2018HC Calcutta13 Dec 2021

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

D. Ghosh, Adv. Mr. S. Sanyal, Adv. For the Respondent : Mr. Sujit Ghosh, Sr. Adv. (Samsung) Ms. Mannat Waraich, Adv. Mr. A. Behura, Adv Mr. Pujon Chatterjee, Adv. Mr. Sutosom Bhattacharyya, Adv. For the Respondent : Mr. Boudhayan Bhattacharyaa, Adv. 4 No. 2 Ms. Stuti Bansai, Adv. For Ranbaxy Laboratories: Mr. Suman Basu, Adv. Pvt. Ltd. For the Respondent : Mr. Kumarjit

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. LAST PEAK DATA PRIVATE LIMITED

ITAT/106/2018HC Calcutta26 Mar 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

D. Ghosh, Adv. Mr. S. Sanyal, Adv. For the Respondent : Mr. Sujit Ghosh, Sr. Adv. (Samsung) Ms. Mannat Waraich, Adv. Mr. A. Behura, Adv Mr. Pujon Chatterjee, Adv. Mr. Sutosom Bhattacharyya, Adv. For the Respondent : Mr. Boudhayan Bhattacharyaa, Adv. 4 No. 2 Ms. Stuti Bansai, Adv. For Ranbaxy Laboratories: Mr. Suman Basu, Adv. Pvt. Ltd. For the Respondent : Mr. Kumarjit

PRINCIPAL COMMISSIONER OF INCOME TAX-1, KOLKATA vs. PARAMOUNT PROPERTIES & ESTATE DEVELOPMENT LIMITED

ITAT/108/2018HC Calcutta05 Feb 2021

Bench: HON'BLE JUSTICE RAJESH BINDAL, CHIEF JUSTICE (ACTING),HON'BLE JUSTICE ANIRUDDHA ROY

D. Ghosh, Adv. Mr. S. Sanyal, Adv. For the Respondent : Mr. Sujit Ghosh, Sr. Adv. (Samsung) Ms. Mannat Waraich, Adv. Mr. A. Behura, Adv Mr. Pujon Chatterjee, Adv. Mr. Sutosom Bhattacharyya, Adv. For the Respondent : Mr. Boudhayan Bhattacharyaa, Adv. 4 No. 2 Ms. Stuti Bansai, Adv. For Ranbaxy Laboratories: Mr. Suman Basu, Adv. Pvt. Ltd. For the Respondent : Mr. Kumarjit