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44 results for “reassessment”+ Section 201(1)clear

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Key Topics

Section 26354Section 13221Section 153A19Section 143(3)18TDS17Addition to Income16Section 14712Section 250(6)11Reassessment11Section 132(1)

SH. SOURABH JAIN,LUDHIANA vs. ITO, W-2(3), LUDHIANA

In the result, the appeal of the assessee is partly allowed

ITA 699/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh29 Nov 2018AY 2012-13
For Appellant: S/Shri Ashwani KumarFor Respondent: Shri Manjit Singh, Sr.DR
Section 250(6)Section 36Section 36(1)(iii)

reassessment. It is not permissible for the AO to resort to proceedings under section 147merely on change of opinion. Therefore in the light of above explanation and decisions it is justified coming to the conclusion that notice issued u/s 147/148 is void abnitio and the same should be withdrawn. In any case before taking any contrary action an opportunity

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

In the result, the appeal is allowed

Showing 1–20 of 44 · Page 1 of 3

9
Section 153A(1)9
Reopening of Assessment9
ITA 514/CHANDI/2023[2012-2013]Status: DisposedITAT Chandigarh02 Jan 2025AY 2012-2013

Bench: SHRI MAHAVIR SINGH (Vice President), SHRI KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Ashwani Kumar, CAFor Respondent: Smt. Kusum Bansal, CIT-DR
Section 127Section 132Section 143(3)Section 147Section 148Section 148(2)Section 153Section 153A

1) of Section 142 or Section 148 or to disclose fully and truly all material facts necessary for his assessment for that assessment year." 15. This new Section has made a radical departure from the original Section 147 inasmuch as clauses (a) and (b) of the original Section 147 have been deleted and a new proviso added to Section

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 686/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

THE PUNJAB STATE COOPERATIVE SUPPLY,ROPAR vs. ACIT, CHANDIGARH

In the result, all the appeals of the Revenue bearing ITA

ITA 669/CHANDI/2017[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1425/CHANDI/2017[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE CIVIL SUPPLY CORPN. LTD., SIRHIND

In the result, all the appeals of the Revenue bearing ITA

ITA 320/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1310/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

ITO, CHANDIGARH vs. THE MANAGER DISTT. OFFICE,, MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 1241/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

ACIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAIN PROCUREMENT CORP. LTD., BARNALA

In the result, all the appeals of the Revenue bearing ITA

ITA 162/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

THE ASSISTANT GENERAL MANAGER (F&A) (PERSONAL RESPONSIBLE),SHIMLA vs. ITO (TDS), SHIMLA

In the result, all the appeals of the Revenue bearing ITA

ITA 1424/CHANDI/2017[2011-12]Status: DisposedITAT Chandigarh30 Oct 2018AY 2011-12

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 317/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1313/CHANDI/2016[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 319/CHANDI/2018[2013-14]Status: DisposedITAT Chandigarh30 Oct 2018AY 2013-14

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT (TDS), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 316/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT, TDS, CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., PATIALA

In the result, all the appeals of the Revenue bearing ITA

ITA 318/CHANDI/2018[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB,

In the result, all the appeals of the Revenue bearing ITA

ITA 1314/CHANDI/2016[2014-15]Status: DisposedITAT Chandigarh30 Oct 2018AY 2014-15

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

ITO (TDS-2), CHANDIGARH vs. M/S PUNJAB STATE GRAINS PROCUREMENT CORP. LTD., MOHALI

In the result, all the appeals of the Revenue bearing ITA

ITA 685/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DY COMMISSIONER OF INCOME TAX, CHANDIGARH vs. M/S DISTRICT MANAGER PUNJAB, SANGRUR

In the result, all the appeals of the Revenue bearing ITA

ITA 1312/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

ITO (TDS), PATIALA vs. THE DISTT. MANAGER, FATEHGARH SAHIB

In the result, all the appeals of the Revenue bearing ITA

ITA 1309/CHANDI/2016[2012-13]Status: DisposedITAT Chandigarh30 Oct 2018AY 2012-13

Bench: Shri Sanjay Garg & Ms. Annapurna Gupta

1) and 201(1A) of the Act for non-compliance of the provisions of section 194C of the Act on account of short deduction of TDS. 4. Being aggrieved by the order of the Assessing officer the assessee preferred appeal before the Ld. CIT(A). 5. The Ld. CIT(A) while relying upon the decision of the Delhi Bench

DCIT, CC 1, CHANDIGARH , CHANDIGARH vs. SANJEEV AGGARWAL , CHANDIGARH

The appeals of the revenue are treated as dismissed

ITA 505/CHANDI/2023[2017-18]Status: DisposedITAT Chandigarh03 Mar 2025AY 2017-18
Section 127Section 153D

201 3-14 to 2018-19\nScott Edil Pharmacia Ltd.\n54,55 Phase-III, Industrial Area,\nChandigarh\nबनाम\nThe DCIT,\nCentral Circle-1,\nChandigarh\nस्थायीलेखासं./PAN NO: AAHCS1643K\n3\nअपीलाथ/Appellant\nप्रथस्थी/Respondent\n&\nआयकरअपीलसं./ITA Nos.726 to 732/CH D /2023\nिनधारणवष / Assessment Years : 2012- 13 t o 2018-19\nShri Balram Krishan\nPlot No. 47-48, Phase-2,\nIndustrial