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

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Key Topics

Section 14783Section 153A54Section 143(3)51Addition to Income40Section 1136Section 14835Disallowance32Section 15429Reopening of Assessment28

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 67 · Page 1 of 4

Section 80I22
Section 143(1)22
Deduction18
ITA 1303/CHNY/2025[2011-12]Status: Disposed
ITAT Chennai
28 Oct 2025
AY 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 1300/CHNY/2025[2008-09]Status: DisposedITAT Chennai28 Oct 2025AY 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 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

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

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 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

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

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

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 VILLUPURAM DISTRICT CENTRAL COOPERTATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 854/CHNY/2020[2010-11]Status: DisposedITAT Chennai18 Oct 2023AY 2010-11

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 855/CHNY/2020[2011-12]Status: DisposedITAT Chennai18 Oct 2023AY 2011-12

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-I,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 858/CHNY/2020[2009-10]Status: DisposedITAT Chennai18 Oct 2023AY 2009-10

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

THE CUDDALORE DISTRICT CENTRAL CO-OP BANK LTD.,CUDDALORE vs. DCIT CUDDALORE CIRCLE, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 2645/CHNY/2019[2016-17]Status: DisposedITAT Chennai18 Oct 2023AY 2016-17

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1, CUDDALLORE vs. M/S VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD., VILLUPURAM

In the result, the appeal filed by the Revenue in ITA

ITA 981/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. DCIT, VILLUPURAM CIRCLE,, VILLUPRUAM

In the result, the appeal filed by the Revenue in ITA

ITA 856/CHNY/2020[202-13]Status: DisposedITAT Chennai18 Oct 2023

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee

THE VILLUPURAM DISTRICT CENTRAL COOPERATIVE BANK LTD.,,VILLUPURAM vs. ACIT, CIRCLE-II,, CUDDALORE

In the result, the appeal filed by the Revenue in ITA

ITA 857/CHNY/2020[2008-09]Status: DisposedITAT Chennai18 Oct 2023AY 2008-09

Bench: Shri Mahavir Singh & Shri Manjunatha.G

For Appellant: Shri K. Ravi, AdvocateFor Respondent: Shri N.B. Som, CIT
Section 143(1)Section 143(2)Section 143(3)Section 143(3)(ii)Section 147Section 148Section 36(1)(viia)

reassessment proceeding. In this connection, it may be recalled that in the case of GKN Driveshaft's (India) ltd vs ITO (259 ITR 19) Hon'ble Apex Court laid down important procedures to be followed in matter of reopening. In the procedure so laid down, it is clear that once a notice u/s 148 is served on assessee, the assessee