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101 results for “reassessment”+ Rectification u/s 154clear

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Key Topics

Section 147114Section 143(3)84Section 153A50Addition to Income49Section 14846Reopening of Assessment46Section 15442Section 1136Section 246A34

DEPUTY COMMISSIONER OF INCOME TAX , CHENNAI vs. ASHOK LEYLAND LIMITED, CHENNAI

In the result, the appeal f

ITA 2600/CHNY/2024[2014-15]Status: DisposedITAT Chennai02 May 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr.R. VijayaraghavanFor Respondent: Mr.R. Clement Ramesh
Section 2Section 35

reassessment order. We find that, before the Ld. CIT(A), the assessee pointed out that, it had later on pointed out that, it had later on received the Form 3CL and had received the Form 3CL and had accordingly filed rectification application u/s 154

SEETHARAMAN BAKTHAVATSALAM,TRICHY vs. ACIT, CIRCLE 3(1), TRICHY, TRICHY

In the result, all the appeals of the assessee are allowed for

Showing 1–20 of 101 · Page 1 of 6

Disallowance33
Reassessment26
Deduction26
ITA 1300/CHNY/2025[2008-09]Status: Disposed
ITAT Chennai
28 Oct 2025
AY 2008-09

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr.Karthik Dasari, JCIT
Section 133ASection 143(3)Section 154

154 of the Act is held to be justified. 10. It is seen that, the AO had rejected the rectification application on the ground that, there was no apparent mistake in the Order(s) Giving Effect to the Ld. CIT(A) order passed by him. The AO had inter alia observed that, the bad debts and expenses as claimed

SEETHARAMAN BAKTHAVATSALAM,TRICHY vs. ACIT, CIRCLE 3(1), TRICHY, TRICHY

In the result, all the appeals of the assessee are allowed for

ITA 1303/CHNY/2025[2011-12]Status: DisposedITAT Chennai28 Oct 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr.Karthik Dasari, JCIT
Section 133ASection 143(3)Section 154

154 of the Act is held to be justified. 10. It is seen that, the AO had rejected the rectification application on the ground that, there was no apparent mistake in the Order(s) Giving Effect to the Ld. CIT(A) order passed by him. The AO had inter alia observed that, the bad debts and expenses as claimed

SEETHARAMAN BAKTHAVATSALAM,TRICHY vs. ACIT, CIRCLE 3(1), TRICHY, TRICHY

In the result, all the appeals of the assessee are allowed for

ITA 1304/CHNY/2025[2013-14]Status: DisposedITAT Chennai28 Oct 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr.Karthik Dasari, JCIT
Section 133ASection 143(3)Section 154

154 of the Act is held to be justified. 10. It is seen that, the AO had rejected the rectification application on the ground that, there was no apparent mistake in the Order(s) Giving Effect to the Ld. CIT(A) order passed by him. The AO had inter alia observed that, the bad debts and expenses as claimed

SEETHARAMAN BAKTHAVATSALAM,TRICHY vs. ACIT, CIRCLE 3(1), TRICHY, TRICHY

In the result, all the appeals of the assessee are allowed for

ITA 1301/CHNY/2025[2009-10]Status: DisposedITAT Chennai28 Oct 2025AY 2009-10

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr.Karthik Dasari, JCIT
Section 133ASection 143(3)Section 154

154 of the Act is held to be justified. 10. It is seen that, the AO had rejected the rectification application on the ground that, there was no apparent mistake in the Order(s) Giving Effect to the Ld. CIT(A) order passed by him. The AO had inter alia observed that, the bad debts and expenses as claimed

SEETHARAMAN BAKTHAVATSALAM,TRICHY vs. ACIT, CIRCLE 3(1), TRICHY, TRICHY

In the result, all the appeals of the assessee are allowed for

ITA 1302/CHNY/2025[2010-11]Status: DisposedITAT Chennai28 Oct 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Respondent: Mr.Karthik Dasari, JCIT
Section 133ASection 143(3)Section 154

154 of the Act is held to be justified. 10. It is seen that, the AO had rejected the rectification application on the ground that, there was no apparent mistake in the Order(s) Giving Effect to the Ld. CIT(A) order passed by him. The AO had inter alia observed that, the bad debts and expenses as claimed

SHRI GOPAL YADEV SELVA KUMAR,VELLORE vs. ITO, WARD-2, VELLORE

In the result, the appeal filed by the assessee is allowed

ITA 111/CHNY/2018[2011-12]Status: DisposedITAT Chennai12 Jan 2022AY 2011-12

Bench: Hon’Ble Shri V. Durga Rao & Hon’Ble Shri G. Manjunathaआयकर अपील सं./Ita No.111/Chny/2018 िनधा"रण वष" /Assessment Year: 2011-12 Mr.Gopal Yadav Selva Kumar, V. The Income Tax Officer, 65, Vellore Main Road, Ward-2, 1St Street, Arcot, Vellore-632 503. Vellore. [Pan: Btsps 5973 E] (अपीलाथ"/Appellant) (""यथ"/Respondent) : अपीलाथ" क" ओर से/ Appellant By Mr.Salai Varun Isai Azhagan, Adv. ""यथ" क" ओर से /Respondent By : Mr.Ar.V.Sreenivasan, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 15.11.2021 घोषणा क" तारीख /Date Of Pronouncement : 12.01.2022

For Respondent: Mr.AR.V.Sreenivasan
Section 143(1)Section 147Section 148Section 69

Reassessment is bad in law while rectification proceeding u/s 154 is under pending: (i) The issue of notice u/s 147 and reassessment

POWER SECURITY CORP. PVT. LTD.,CHENNAI vs. ITO, CORP. WARD-5(2), CHENNAI

The appeal of the assessee is allowed

ITA 2943/CHNY/2025[2013-14]Status: DisposedITAT Chennai13 Feb 2026AY 2013-14

Bench: Shri Aby T. Varkey & Ms. Padmavathy.Sआयकर अपील सं./Ita No.2943/Chny/2025 िनधा$रण वष$ /Assessment Year: 2013-14

For Appellant: Mr. Y. Sridhar, C.A ()For Respondent: Ms. R. Anitha, Addl. CIT
Section 144Section 147Section 148Section 148ASection 149Section 154Section 250

rectification filed by the assessee u/s. 154 of the Act. The Ld. AR even otherwise submitted that for A.Y 2013-14 the A.O has issued a notice u/s. 148 on 31.07.2022 which is way beyond the time limit as provided u/s. 149 of the Act. Accordingly, the Ld. AR prayed that the order of assessment be quashed

K.GURUMURTHY,CHENNAI vs. ITO NON CORPORATE WARD 11(4), CHENNAI

In the result, the appeals filed by assessee in ITA Nos

ITA 2922/CHNY/2018[2011-12]Status: DisposedITAT Chennai27 Feb 2020AY 2011-12

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.A.R.V.Sreenivasan, JCITFor Respondent: 29.01.2020
Section 143(3)Section 147

u/s 154 of the 1961 Act are to be e-filed. Thereafter, the assessee e-filed rectification petition for both the ay’s: 2011-12 and 2012-13 u/s.154 before Ld.CIT(A) electronically and raised grounds for filing the aforesaid rectifications petition. The assessee stated in these rectification petitions that records of the assessee were damaged by floods during December

K.GURUMURTHY,CHENNAI vs. ITO NON CORPORATE WARD 11(4), CHENNAI

In the result, the appeals filed by assessee in ITA Nos

ITA 2921/CHNY/2018[2012-13]Status: DisposedITAT Chennai27 Feb 2020AY 2012-13

Bench: Shri N.R.S. Ganesan & Shri Ramit Kochar

For Appellant: Mr.A.R.V.Sreenivasan, JCITFor Respondent: 29.01.2020
Section 143(3)Section 147

u/s 154 of the 1961 Act are to be e-filed. Thereafter, the assessee e-filed rectification petition for both the ay’s: 2011-12 and 2012-13 u/s.154 before Ld.CIT(A) electronically and raised grounds for filing the aforesaid rectifications petition. The assessee stated in these rectification petitions that records of the assessee were damaged by floods during December

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2899/CHNY/2019[2009-10]Status: DisposedITAT Chennai06 Apr 2023AY 2009-10

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

Rectification proceedings U/s 154 (AY 2007-08) or reassessment u/s 143(3) r.w.s. 147, were as under: - 1. As per provisions

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 2898/CHNY/2019[2008-09]Status: DisposedITAT Chennai06 Apr 2023AY 2008-09

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

Rectification proceedings U/s 154 (AY 2007-08) or reassessment u/s 143(3) r.w.s. 147, were as under: - 1. As per provisions

ST. JOHN FREIGHT SYSTEMS LTD.,TUTICORIN vs. DCIT CENTRAL CIRCLE 1, MADURAI

In the result appeals filed in ITA Nos

ITA 188/CHNY/2019[2007-08]Status: DisposedITAT Chennai06 Apr 2023AY 2007-08

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

Rectification proceedings U/s 154 (AY 2007-08) or reassessment u/s 143(3) r.w.s. 147, were as under: - 1. As per provisions

ST. JOHN FREIGHT SYSTEMS PVT. LTD.,,TUTUCORIN vs. DCIT, CC-1,, MADURAI

In the result appeals filed in ITA Nos

ITA 2900/CHNY/2019[2010-11]Status: DisposedITAT Chennai06 Apr 2023AY 2010-11

Bench: Shri Mahavir Singh, Hon’Ble & Shri Arun Khodpia, Hon’Bleआयकरअपीलसं./Ita Nos.188 & 2898 To 2900/Chny/2019 िनधा"रणवष"/Assessment Years: 2007-08 To 2010-11 V. M/S.St.John Freight – The Dy. Commissioner- Systems Pvt. Ltd., Of Income Tax, C-98, Sipcot Complex, Central Circle-1, Harbour Express Road, Madurai. Tuticorin-628 008. [Pan:Aaacs 4697 N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/ Appellant By : Mr.R.Vijayaraghavan, Adv. ""थ" की ओर से /Respondent By : Mr.S.Senthil Kumaran, Cit सुनवाईकीतारीख/Date Of Hearing : 13.03.2023 घोषणाकीतारीख /Date Of Pronouncement : 06.04.2023

For Appellant: Mr.R.Vijayaraghavan, AdvFor Respondent: Mr.S.Senthil Kumaran, CIT
Section 139Section 139(1)Section 143(3)Section 147Section 153ASection 153A(1)(a)Section 80ASection 80I

Rectification proceedings U/s 154 (AY 2007-08) or reassessment u/s 143(3) r.w.s. 147, were as under: - 1. As per provisions

M/S. RAGHUNATH GREEN POWER (P) LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 3084/CHNY/2019[2005-06]Status: DisposedITAT Chennai11 Mar 2021AY 2005-06

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 3084 & 3086/Chny/2019 िनधा"रण वष"/Assessment Year: 2005-06 M/S. Raghunath Green Power Pvt. Ltd., The Assistant Commissioner Of No. 16, Cenotaph Road, Teynampet, Vs. Income Tax, Company Circle V(3), Chennai 600 018. Chennai. [Pan:Aadcr1513K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri G. Chandrababu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.01.2021 घोषणा की तारीख /Date Of Pronouncement : 11.03.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 3, Chennai, Dated 18.09.2019 Relevant To The Assessment Year 2014-15 Passed Against The Assessment Order Under Section 143(3) R.W. Section 147 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Against The Rectification Order Passed Under Section 154 Of The Act.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri G. Chandrababu, Addl. CIT
Section 143(3)Section 147Section 154Section 50C

rectification order passed under section 154 of the Act. 2. This is second round of litigation. Vide order dated 30.10.2013, the ld. CIT(A) has confirmed the assessment order passed under section 143(3) 2 I.T.A. Nos. 3084 & 3086/Chny/19 r.w. section 147 of the Act dated 22.12.2011, in which capital gains at ₹.60,02,099/- was determined by the Assessing

M/S. RAGHUNATH GREEN POWER (P) LTD.,CHENNAI vs. ACIT, CHENNAI

In the result, both the appeals filed by the assessee are allowed for statistical purposes

ITA 3086/CHNY/2019[2005-06]Status: DisposedITAT Chennai11 Mar 2021AY 2005-06

Bench: Shri Duvvuru Rl Reddy & Shri G. Manjunathaआयकर अपील सं./I.T.A. Nos. 3084 & 3086/Chny/2019 िनधा"रण वष"/Assessment Year: 2005-06 M/S. Raghunath Green Power Pvt. Ltd., The Assistant Commissioner Of No. 16, Cenotaph Road, Teynampet, Vs. Income Tax, Company Circle V(3), Chennai 600 018. Chennai. [Pan:Aadcr1513K] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से / Appellant By : Shri G. Baskar, Advocate ""थ" की ओर से/Respondent By : Shri G. Chandrababu, Addl. Cit सुनवाई की तारीख/ Date Of Hearing : 27.01.2021 घोषणा की तारीख /Date Of Pronouncement : 11.03.2021 आदेश /O R D E R Per Duvvuru Rl Reddy: Both The Appeals Filed By The Assessee Are Directed Against The Order Of The Ld. Commissioner Of Income Tax (Appeals) 3, Chennai, Dated 18.09.2019 Relevant To The Assessment Year 2014-15 Passed Against The Assessment Order Under Section 143(3) R.W. Section 147 Of The Income Tax Act, 1961 [“Act” In Short] As Well As Against The Rectification Order Passed Under Section 154 Of The Act.

For Appellant: Shri G. Baskar, AdvocateFor Respondent: Shri G. Chandrababu, Addl. CIT
Section 143(3)Section 147Section 154Section 50C

rectification order passed under section 154 of the Act. 2. This is second round of litigation. Vide order dated 30.10.2013, the ld. CIT(A) has confirmed the assessment order passed under section 143(3) 2 I.T.A. Nos. 3084 & 3086/Chny/19 r.w. section 147 of the Act dated 22.12.2011, in which capital gains at ₹.60,02,099/- was determined by the Assessing

THE KUMBAKONAM CENTRAL COOPERATIVE BANK,KUMBAKONAM vs. CIT (APPEALS), -

In the result the appeals of the assessee are decided as under:-

ITA 583/CHNY/2024[2013-14]Status: DisposedITAT Chennai21 Feb 2025AY 2013-14

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.583/Chny/2024, Assessment Year: 2013-14 आयकर अपील सं./Ita No.584/Chny/2024, Assessment Year: 2020-21 The Kumbakonam Central Cooperative Bank, Vs. Deputy Commissioner Of No.150, T.S.R. Big Street, Income Tax (Appeals), Kumbakonam, Circle-1, Kumbakonam. Tamil Nadu-612001. [Pan: Aaaat0148B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)

For Appellant: Mr.Varun Ranganathan,Advocate for Mr.Ravi Kannan, AdvocateFor Respondent: A.Sasikumar, CIT
Section 143(3)Section 147Section 250Section 36(1)(viia)

reassessment proceedings u/s 147. As far as merits of the case are concerned, there cannot be any case of grievance to the assessee because the Ld. AO did not make any additions. In fact in all fairness it is noted that the Ld. AO had initiated proceedings u/s 147 to examine an aspect of the percentage of rural branches which

THE KUMBAKONAM CENTRAL COOPERATIVE BANK,KUMBAKONAM vs. CIT (APPEALS), -

In the result the appeals of the assessee are decided as under:-

ITA 584/CHNY/2024[2020-21]Status: DisposedITAT Chennai21 Feb 2025AY 2020-21

Bench: Hon’Ble Shri Manu Kumar Giri & Hon’Ble Shri Amitabh Shuklaआयकर अपील सं./Ita No.583/Chny/2024, Assessment Year: 2013-14 आयकर अपील सं./Ita No.584/Chny/2024, Assessment Year: 2020-21 The Kumbakonam Central Cooperative Bank, Vs. Deputy Commissioner Of No.150, T.S.R. Big Street, Income Tax (Appeals), Kumbakonam, Circle-1, Kumbakonam. Tamil Nadu-612001. [Pan: Aaaat0148B] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant)

For Appellant: Mr.Varun Ranganathan,Advocate for Mr.Ravi Kannan, AdvocateFor Respondent: A.Sasikumar, CIT
Section 143(3)Section 147Section 250Section 36(1)(viia)

reassessment proceedings u/s 147. As far as merits of the case are concerned, there cannot be any case of grievance to the assessee because the Ld. AO did not make any additions. In fact in all fairness it is noted that the Ld. AO had initiated proceedings u/s 147 to examine an aspect of the percentage of rural branches which

PRICE WATERHOUSE & CO.,,CHENNAI vs. ACIT, CHENNAI

In the result, appeals of the assessee stand dismissed

ITA 230/CHNY/2017[2012-13]Status: DisposedITAT Chennai21 Sept 2017AY 2012-13

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Sriram Seshadri, AdvocateFor Respondent: Shri. Asish Tripathi, IRS, JCIT
Section 143(3)Section 148Section 154Section 234BSection 40

154 of the Act was taken for rectification of a mistake ITA Nos.229, 230 & 734/2017 :- 11 -: apparent on record, then in the absence of any other ground reassessment proceedings u/s

PRICE WATERHOUSE & CO.,,CHENNAI vs. ACIT, CHENNAI

In the result, appeals of the assessee stand dismissed

ITA 229/CHNY/2017[2010-11]Status: DisposedITAT Chennai21 Sept 2017AY 2010-11

Bench: Shri Abraham P. George & Shri Duvvuru Rl Reddy]

For Appellant: Shri. Sriram Seshadri, AdvocateFor Respondent: Shri. Asish Tripathi, IRS, JCIT
Section 143(3)Section 148Section 154Section 234BSection 40

154 of the Act was taken for rectification of a mistake ITA Nos.229, 230 & 734/2017 :- 11 -: apparent on record, then in the absence of any other ground reassessment proceedings u/s