BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

6 results for “reassessment u/s 147”+ Section 13(3)clear

Sorted by relevance

Delhi3,038Mumbai2,808Bangalore798Chennai785Kolkata578Ahmedabad503Jaipur449Hyderabad435Pune263Chandigarh242Raipur231Surat207Rajkot199Indore156Amritsar137Visakhapatnam104Patna92Cochin83Nagpur82Lucknow71Guwahati68Cuttack56Agra52Allahabad39Jodhpur39Telangana36Karnataka31Dehradun29Panaji20Jabalpur15SC6Calcutta6Orissa6Kerala5Ranchi4Gauhati3Varanasi2Himachal Pradesh2Rajasthan1Uttarakhand1

Key Topics

Section 14710Section 26310Section 143(3)8Section 260A5Reopening of Assessment5Addition to Income5Bogus Purchases4Disallowance4Section 143

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

u/s. 143 (3) as above Please issue Demand Notice and copy of the order to the assessee. (MONALISA PAL MUKHERJEE) Income Tax Officer Ward-2 (3), Kolkata” 5. As stated by learned counsel for the respondent assessee, a notice dated 23.03.2010 under Section 147/148 of the Act, 1961 for the assessment year 2005-06 was issued by the assessing officer

PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA vs. PEARL TRACOM PVT LTD

ITAT/240/2024
3
Section 1312
Reassessment2
HC Calcutta
01 Jul 2025

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

For Appellant: Mr. Prithu Dudhoria, AdvocateFor Respondent: Mr. Pratyush Jhunjhunwalla, Advocate
Section 131Section 142(1)Section 143(3)Section 147Section 154Section 260ASection 263

13 IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION [INCOME TAX] ORIGINAL SIDE PRESENT : THE HON’BLE CHIEF JUSTICE T.S SIVAGNANAM And THE HON’BLE JUSTICE CHAITALI CHATTERJEE (DAS) ITAT/240/2024 IA NO: GA/2/2024 PRINCIPAL COMMISSIONER OF INCOME TAX CENTRAL 2 KOLKATA VS PEARL TRACOM PVT LTD For Appellant : Mr. Prithu Dudhoria, Advocate For Respondent : Mr. Pratyush Jhunjhunwalla, Advocate Ms. Sretapa

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

U/s. 147 of the Act and in not adjudicating the merits of the case when there is the involvement of the issue of bogus purchase by the assessee? e) WHETHER the Learned Income Tax Appellate Tribunal was justified in law in not considering that the transactions involved in the case were not only of highly suspicious nature, but the same

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

U/s. 147 of the Act and in not adjudicating the merits of the case when there is the involvement of the issue of bogus purchase by the assessee? e) WHETHER the Learned Income Tax Appellate Tribunal was justified in law in not considering that the transactions involved in the case were not only of highly suspicious nature, but the same

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. BINOD KUMAR TEKRIWAL

In the result, the appeals filed by the revenue are allowed and the

ITAT/32/2022HC Calcutta15 Jul 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Bivas Pattanayak Date : 15Th July, 2022. Appearance :- Mr. Soumen Bhattacharjee, Adv. ….For Appellant

Section 260ASection 263Section 69C

13,476/- to be added to the total income for the said years. The Assessing Officer rejected such submission. After doing so he had observed that the assessee got same benefit of such bogus purchase, there would be no denial of the fact that the assessee’s estimated income will increase to a certain extent. After making such an observation

PRINCIPAL COMMISSIONER OF INCOME TAX 9 KOLKATA vs. MRS PREMLATA TEKRIWAL

In the result, the appeals filed by the revenue are

ITAT/29/2022HC Calcutta22 Nov 2022

Bench: This Court In Itat/27/2022, Itat/32/2022 And

Section 143(3)Section 147Section 263

13,476/- to be added to the total income for the said years. The Assessing Officer rejected such 3 submission. After doing so he had observed that the assessee got same benefit of such bogus purchase, there would be no denial of the fact that the assessee’s estimated income will increase to a certain extent. After making such