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181 results for “reassessment”+ Section 150(1)clear

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Key Topics

Section 153A70Section 13250Limitation/Time-bar50Section 14849Section 14747Condonation of Delay45Section 143(3)44Addition to Income39Reassessment19

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3258/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3257/CHNY/2019[2014-15]Status: DisposedITAT Chennai

Showing 1–20 of 181 · Page 1 of 10

...
Section 3517
Reopening of Assessment16
Section 142(1)11
10 Mar 2021
AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISHKUMAR MALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3256/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3255/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ARCHANA FEMALE CHILD TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3250/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

ANISH KUMAR MARRIAGE TRUST,,CHENNAI vs. ITO, NCC - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3259/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 2849/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

ANISH KUMAR WIFE TRUST,CHENNAI vs. ITO, NCW - 11 (1),, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3251/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3252/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISH KUMAR EDUCATION TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3254/CHNY/2019[2013-14]Status: DisposedITAT Chennai10 Mar 2021AY 2013-14

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

M/S. ANISH KUMAR FEMALE CHILD TRUST,CHENNAI vs. ITO, CHENNAI

In the result, the appeals of the assessees are dismissed

ITA 3253/CHNY/2019[2014-15]Status: DisposedITAT Chennai10 Mar 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

150; (ba) an order of assessment or reassessment under section 153A except an order passed in pursuance of directions of the Dispute Resolution Panel or an order referred to in sub-section (12) of section 144BA; (bb) an order of assessment or reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2(2), CHENNAI, CHENNAI vs. SUBRAMANIAM KATHIRESAN, CHENNAI

In the result, appeal filed by the Revenue for AY 2014-15 is dismissed

ITA 899/CHNY/2025[2014-15]Status: DisposedITAT Chennai18 Dec 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Mr. N. Arjun Raj, Advocate &For Respondent: Ms. Gauthami Manivasagam
Section 132Section 153Section 153ASection 153A(1)Section 153C

reassess the total income of six (6) years immediately preceding the assessment year relevant to the previous year in which the search was conducted. And that from 01.04.2017, the power to assess/reassess the income was expanded from six (6) to ten (10) years and termed it as the relevant assessment year or years. [refer to Explanation-1 below Section 153A

S.DEVENDRAN,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1220/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

M.R.PRASAD,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1218/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

S.DEVENDRAN,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1221/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

M.R.PRASAD,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1219/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

PRAKASH,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1222/CHNY/2017[1996-97]Status: DisposedITAT Chennai17 Aug 2017AY 1996-97

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

PRAKASH,TRICHY vs. ITO, TRICHY

In the result, the appeals of the assessees for all the

ITA 1223/CHNY/2017[1997-98]Status: DisposedITAT Chennai17 Aug 2017AY 1997-98

Bench: Shri Abraham P. George]

For Appellant: Shri. A.S. Sriraman, Adv
Section 133ASection 148Section 271(1)Section 281B

150(1) would not stand in the way for initiating 11 Assessing Officer’s remark : In the case at sl.No.8, a survey u/s. 133A was conducted on 20.12.2002. The individual listed out in sl. Numbers 1 to 7 are all partners in different firms connected with the survey conducted on 20.12.2002. Though returns have been filed for the other

SADHANA BAI,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the

ITA 3277/CHNY/2016[2002-03]Status: DisposedITAT Chennai01 Jul 2022AY 2002-03

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 29.06.2022
Section 143(3)Section 148Section 150Section 150(1)Section 150(2)Section 69

1) of the Income Tax Act, 1961, and completed assessments for both the assessment years. The assessee has challenged the assessment order before the first appellate authority and contended that assessments for both the assessment years are barred by limitation, because as per sub-section (2) of Section 150 of the Act, in a case where any such assessment, reassessment

SADHANA BAI,CHENNAI vs. ITO, CHENNAI

In the result, appeals filed by the assessee for both the

ITA 3278/CHNY/2016[2003-04]Status: DisposedITAT Chennai01 Jul 2022AY 2003-04

Bench: Shri V. Durga Rao & Shri G. Manjunatha

For Appellant: Mr. P.Sajit Kumar, JCITFor Respondent: 29.06.2022
Section 143(3)Section 148Section 150Section 150(1)Section 150(2)Section 69

1) of the Income Tax Act, 1961, and completed assessments for both the assessment years. The assessee has challenged the assessment order before the first appellate authority and contended that assessments for both the assessment years are barred by limitation, because as per sub-section (2) of Section 150 of the Act, in a case where any such assessment, reassessment