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7 results for “reassessment”+ Section 144Aclear

Sorted by relevance

Chennai53Delhi32Allahabad21Patna16Bangalore16Jaipur14Kolkata9Mumbai9Nagpur8Hyderabad8Lucknow8Raipur7Chandigarh7Pune7Amritsar3Agra2Indore2Panaji1

Key Topics

Section 153A18Section 153D18Section 143(3)12Section 13212Addition to Income7Section 139(5)6Section 80I6Section 143(2)6Deduction6

AMARJIT SINGH,LUDHIANA vs. INCOME TAX OFFICER,WARD 6(1) LUDHIANA, LUDHIANA

In the result, appeal of the assessee is allowed for statistical purposes

ITA 1171/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh29 Jul 2025AY 2017-18

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY, AM आयकर अपील सं. / ITA No. 1171 /Chd/2024 निर्धारण वर्ष / Assessment Year : 2017-18 Shri Amarjit Singh बनाम The ITO C/o V V Bhalla & Company Ward 6(1) SCF-39, Rishi Nagar Main Market, Ludhiana Adjoining Subway, Ludhiana-141001, Punjab स्थायी लेखा सं./PAN NO: ABTPS8558B अपीलार्थी/Appellant प्रत्यर्थी/Respondent निर्धारिती की ओर से / Assessee by : Shri Pankaj Bhalla, C.A राजस्व की ओर से/ Revenue by : Shri Vivek Vardhan, Addl. CIT, Sr

For Appellant: Shri Pankaj Bhalla, C.AFor Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 144ASection 147Section 148Section 151Section 250Section 250(6)Section 270A
Section 1484

reassessment proceedings under section 148 read with section 144A, and defective approval under section 151. The assessee also disputed the addition

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 141/CHANDI/2024[2014-15]Status: DisposedITAT Chandigarh17 Jan 2025AY 2014-15

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 142/CHANDI/2024[2015-16]Status: DisposedITAT Chandigarh17 Jan 2025AY 2015-16

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 140/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh17 Jan 2025AY 2013-14

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 144/CHANDI/2024[2017-18]Status: DisposedITAT Chandigarh17 Jan 2025AY 2017-18

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED ,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 145/CHANDI/2024[2018-19]Status: DisposedITAT Chandigarh17 Jan 2025AY 2018-19

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges

S. P. SINGLA CONSTRUCTIONS PRIVATE LIMITED,NEW DELHI vs. DEPUTY COMMISSIONER OF INCOME TAX, CHANDIGARH

In the result, all the appeals of the assessee are allowed whereas the stay applications are dismissed

ITA 143/CHANDI/2024[2016-17]Status: DisposedITAT Chandigarh17 Jan 2025AY 2016-17

Bench: Shri Mahavir Singh & Dr Krinwant Sahay

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT DR
Section 132Section 139(5)Section 143(2)Section 143(3)Section 153ASection 153DSection 80I

144A of the Act should be given by the Range Head. Para 3.2 The final show cause notice should be prepared in consultation with the Addl. CIT. 38.7 In view of the above the allegation of the appellant that the approval was a mechanical exercise without application of mind on his part is not correct as in Central Charges