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2 results for “reassessment”+ Section 44Bclear

Sorted by relevance

Delhi14Mumbai7Hyderabad6Chennai3Chandigarh2Visakhapatnam2Jodhpur1

Key Topics

Section 14810Section 151A5Section 1473Section 50C3Reassessment2

NEERU ARORA,CHANDIGARH vs. CIRCLE-1, INTERNATIONAL TAXATION, CHANDIGARH

In the result, the appeal of the assessee is partly allowed in terms indicated above

ITA 60/CHANDI/2024[2013-14]Status: DisposedITAT Chandigarh25 Jun 2025AY 2013-14

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. MANOJ KUMAR AGGARWAL (Accountant Member)

For Appellant: Shri Parikshit Aggarwal, C.AFor Respondent: Smt. Tarundeep Kaur, CIT, DR
Section 142(1)Section 144C(2)Section 147Section 148Section 2(47)(v)Section 48Section 50CSection 50C(1)Section 50C(2)Section 53A

44B, Circle-1, International Taxation Chandigarh-160047 Chandigarh "ायी लेखा सं./PAN NO: BAGPS5744G अपीलाथ"/Appellant ""थ"/Respondent िनधा"रती की ओर से/Assessee by : Shri Parikshit Aggarwal, C.A राज" की ओर से/ Revenue by : Smt. Tarundeep Kaur, CIT, DR सुनवाई की तारीख/Date of Hearing : 25/06/2025 उदघोषणा की तारीख/Date of Pronouncement : 25/06/2025 आदेश/Order PER LALIET KUMAR

HARMIT KAUR,YAMUNANAGAR vs. ITO, WARD-3, YAMUNANAGAR

In the result, the appeal of the assessee is allowed

ITA 981/CHANDI/2025[2020-21]Status: DisposedITAT Chandigarh15 Oct 2025AY 2020-21

Bench: SHRI. LALIET KUMAR (Judicial Member), SHRI. KRINWANT SAHAY (Accountant Member)

For Appellant: Shri Avneet Singh &For Respondent: Shri Vivek Vardhan, Addl. CIT, Sr. DR
Section 147Section 148Section 151A

reassessment proceedings lacked authority in view of CBDT Notification No. 18/2022 dated 29.03.2022 issued under section 151A of the Act, whereby the National Faceless Assessment Centre (NPAC) alone was empowered to issue and process such notices. 3. Briefly the facts of the case are that the Jurisdictional AO, Ward-65(5), issued notice u/s 148 dated 26.03.2024 and completed assessment