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6 results for “reassessment”+ Section 9(1)(vi)clear

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Key Topics

Section 271(1)(c)4Section 153A4Section 1433Section 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

9 e) Thus, the assessee Co. has wilfully, deliberately and intentionally concealed the particulars of the income to the extent of Rs.10.63 Crores for the A.Y. 2007-2008 while filing the original return of income on 31.10.2007. f) Apart from the above, the assessee has intentionally furnished inaccurate particulars as discussed above namely, Suspense and Advance of 139(1

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

ITAT/71/2018HC Calcutta15 Nov 2021

Bench: : The Hon’Ble Justice Surya Prakash Kesarwani

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

vi) the amount of profits eligible for deduction under section 80HHF computed under sub-section (3) of that section, and subject to the conditions specified in that section; or (vii) the amount of profits of sick industrial company for the assessment year commencing on and from the assessment year relevant to the previous year in which the said company

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

9 Judges Bench of the Hon’ble Supreme Court. He has referred to 2017 Volume 12 Supreme Court Cases 1 (Jindal Stainless Ltd vs. State of Haryana) in this regard. He has referred to the issues considered by the Constitution Bench in Jindal Stainless Ltd (supra). 11. Learned Advocate General has contended that, Jindal Stainless Ltd (supra) noted that entry

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

9 Judges Bench of the Hon’ble Supreme Court. He has referred to 2017 Volume 12 Supreme Court Cases 1 (Jindal Stainless Ltd vs. State of Haryana) in this regard. He has referred to the issues considered by the Constitution Bench in Jindal Stainless Ltd (supra). 11. Learned Advocate General has contended that, Jindal Stainless Ltd (supra) noted that entry

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

9 Judges Bench of the Hon’ble Supreme Court. He has referred to 2017 Volume 12 Supreme Court Cases 1 (Jindal Stainless Ltd vs. State of Haryana) in this regard. He has referred to the issues considered by the Constitution Bench in Jindal Stainless Ltd (supra). 11. Learned Advocate General has contended that, Jindal Stainless Ltd (supra) noted that entry

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

9 Judges Bench of the Hon’ble Supreme Court. He has referred to 2017 Volume 12 Supreme Court Cases 1 (Jindal Stainless Ltd vs. State of Haryana) in this regard. He has referred to the issues considered by the Constitution Bench in Jindal Stainless Ltd (supra). 11. Learned Advocate General has contended that, Jindal Stainless Ltd (supra) noted that entry