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13 results for “reassessment u/s 147”+ Section 148(1)clear

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Key Topics

Section 143(3)21Section 14719Section 260A11Reassessment11Reopening of Assessment11Section 1489Section 2634Addition to Income4Section 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/240/2024HC Calcutta
3
Section 1312
Bogus/Accommodation Entry2
Bogus Purchases2
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

reassessment proceedings u/s. 147 pending proceedings u/s. 154?” We have heard Mr. Prithu Dudhoria, learned senior standing counsel for the appellant/department and Mr. Pratyush Jhunjhunwalla, learned counsel for the respondent/assessee. The assessee preferred appeal before the learned Tribunal against the order passed by the Commissioner of Income Tax (Appeals), Kolkata-21 [CIT(A)] dated 20.3.2023 by which

PRINCIPAL COMMISSIONER OF INCOME TAX 5 KOLKATA vs. MANOJ JAIN

ITAT/294/2024HC Calcutta14 Nov 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 147Section 148

147 read with Section 148 of the Act is invalid on three counts namely: i) Notice u/s 148 of the Act was issued by non- jurisdiction AO ii) Notice u/s 148 dated 28.03.2017 was unsigned by referring to page no 202 which is the copy of said notice. iii) That the reasons recorded by AO, Ward-35(4), Kolkata whereas

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

THE PRINCIPAL COMMISSIONER OF INCOME TAX 2 KOLKATA vs. BOOTHNATH VINTRADE PRIVATE LIMITED

In the result, the appeal of the assessee is allowed

ITAT/297/2024HC Calcutta14 Nov 2025

Bench: HON'BLE JUSTICE RAJARSHI BHARADWAJ,HON'BLE JUSTICE UDAY KUMAR

Section 147Section 148

section [SHEO NATH SINGH VS. AAC. (1971) 82 ITR 147 (SC). In the case of PCIT Vs. Meenakshi Overseas (P) Ltd. [2017] 82 taxmann.com 300 (Del.) wherein it has been held as under: “where reassessment was resorted to on basis of information from DIT (Investigation) that assessee had received accommodation entry but and there was no independent application of mind

M/S SUNIL FAN INDUSTRIES vs. INCOME TAX OFFICER, WARD-35(2), KOLKATA

The appeals are dismissed

ITAT/30/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S MAYUR VYAPAR PVT LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/35/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S R R SONS TRADING COMPANY vs. ASSTT. COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKA

The appeals are dismissed

ITAT/26/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S LEOPARD FINANCIERS PVT LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/27/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S RAMESHWAR LAL SAJJAN KUMAR (PRESENTLY VINSA ELECTRICAL P vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/33/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S HIGAIN CONSULTANCY SERVICES (P) LTD. vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/28/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015

M/S KUMAR TRADERS vs. ASSISTANT COMMISSIONER OF INCOME TAX

The appeals are dismissed

ITAT/25/2015HC Calcutta10 May 2022

Bench: : The Hon’Ble Justice T.S. Sivagnanam & The Hon’Ble Justice Hiranmay Bhattacharyya Date : 10Th May, 2022. Appearance:- Ms. Chandrani Das, Adv. Ms. Riti Basu, Adv.

Section 143(3)Section 147Section 260A

1(Suppl.) IN THE HIGH COURT AT CALCUTTA SPECIAL JURISDICTION (INCOME TAX) ORIGINAL SIDE ITAT/25/2015 IA No:GA/1/2015 (Old No.:GA/534/2015) M/S. KUMAR TRADERS VERSUS ASSISTANT COMMISSIONER OF INCOME TAX ITAT/26/2015 IA No:GA/1/2015 (Old No.:GA/537/2015) M/S. R. R. SONS TRADING VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE-XVI, KOLKATA ITAT/28/2015 IA No:GA/1/2015 (Old No.:GA/532/2015