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14 results for “reassessment u/s 147”+ Section 6clear

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Key Topics

Section 143(3)22Section 14719Section 260A12Reopening of Assessment12Section 26310Reassessment10Addition to Income5Bogus Purchases4Disallowance

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
4
Section 1483
Section 1433
Section 1312
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

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 the CIT(A) affirmed the assessment order dated

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

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

147, read with Section 143(3), were put to challenge by the appellants before the Commissioner of Income Tax (Appeals) – Central II, Kolkata [CIT(A)] and all the appeals were dismissed. Challenging the same the assessees preferred appeals before the Tribunal. The Tribunal after considering the factual position noted that before the CIT(A) the assessee had raised the three

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

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

147 of the Act, on 30/03/2015 on the basis of incriminating information received by the AO. In the said assessment order it was established that expenditure worth 4 Rs.54,14,476/-, claimed by you as purchase, was bogus. When expenditure is established as bogus, there is no provision in the act, whereby partial disallowance to the bogus expenditure

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

147 of the Act, on 30/03/2015 on the basis of incriminating information received by the AO. In the said assessment order it was established that expenditure worth Rs.54,14,476/-, claimed by you as purchase, was bogus. When expenditure is established as bogus, there is no provision in the act, whereby partial disallowance to the bogus expenditure can 6