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130 results for “reassessment”+ Section 173clear

Sorted by relevance

Delhi494Mumbai239Chennai130Karnataka79Bangalore73Jaipur55Amritsar48Raipur43Patna32Kolkata30Chandigarh28Indore25Allahabad20Lucknow20Surat17Ahmedabad16Pune16Hyderabad9Agra9Visakhapatnam7Cochin7Cuttack5Nagpur4Telangana3Jodhpur3Rajasthan2Guwahati2Rajkot1SC1

Key Topics

Section 143(3)63Section 13249Section 153A49Section 14748Addition to Income40Disallowance33Section 14832Section 132(4)30Section 14222Section 41(1)(b)

JOTHI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-2(2), CHENNAI

ITA 2569/CHNY/2025[2011-12]Status: DisposedITAT Chennai09 Mar 2026AY 2011-12
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n\n10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2577/CHNY/2025[2018-19]Status: Disposed

Showing 1–20 of 130 · Page 1 of 7

21
Reassessment17
Deduction15
ITAT Chennai
09 Mar 2026
AY 2018-19
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.).\n\n10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2576/CHNY/2025[2016-17]Status: DisposedITAT Chennai09 Mar 2026AY 2016-17

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2575/CHNY/2025[2015-16]Status: DisposedITAT Chennai09 Mar 2026AY 2015-16

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2573/CHNY/2025[2013-14]Status: DisposedITAT Chennai09 Mar 2026AY 2013-14

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2574/CHNY/2025[2014-15]Status: DisposedITAT Chennai09 Mar 2026AY 2014-15

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

THANUSHKODI NARAYANAN,CHENNAI vs. DCIT, CENTRAL CIRCLE-3(2), CHENNAI

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

ITA 2571/CHNY/2025[2012-13]Status: DisposedITAT Chennai09 Mar 2026AY 2012-13

Bench: Shri Manu Kumar Giri & Shri S. R. Raghunatha

For Appellant: Shri. G. Tarun, AdvocateFor Respondent: Ms. R. Anitha, Addl. CIT
Section 132Section 142Section 142(1)Section 143(2)Section 153A

reassessment, the assessment order is not sustainable and relied upon the judgment cited as CIT vs. Kabul Chawla - 380 ITR 173 (Del.). 10. Assessee brought on record copy of computation of income along with acknowledgement of return for income, copy of special audit report furnished u/s.142(2A) and reply filed by the assessee to the special audit report, available

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2636/CHNY/2014[2008-09]Status: DisposedITAT Chennai17 Jul 2015AY 2008-09

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2637/CHNY/2014[2009-10]Status: DisposedITAT Chennai17 Jul 2015AY 2009-10

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2638/CHNY/2014[2010-11]Status: DisposedITAT Chennai17 Jul 2015AY 2010-11

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2639/CHNY/2014[2011-12]Status: DisposedITAT Chennai17 Jul 2015AY 2011-12

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2634/CHNY/2014[2006-07]Status: DisposedITAT Chennai17 Jul 2015AY 2006-07

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

V.R.VENKAATACHALAM,CHENNAI vs. ACIT, CHENNAI

In the result, the appeals of the assessee in ITA Nos

ITA 2635/CHNY/2014[2007-08]Status: DisposedITAT Chennai17 Jul 2015AY 2007-08

Bench: Shri Chandra Poojari & Shri Challa Nagendra Prasadआयकर अपील सं./ I.T.A. Nos.2634, 2635, 2636, 2637, 2638 & 2639/Mds/2014 ("नधा"रण वष" / Assessment Years : 2006-07, 2007-08, 2008-09, 2009- 10, 2010-11 & 2011-2012)

For Appellant: Ms. S. Vidya, C.AFor Respondent: Shri. Pathlavath Peerya, IRS, CIT
Section 132Section 139(1)Section 143(3)Section 153ASection 263

173/- --------------------- 15,03,06,250/- Closing balance of capital as on 31.03.2007 : 15,25,96,482/- -------------------- Difference in the Capital Account : 22,90,232/- --------------------- The ld. Authorised Representative for assessee vide letter dated 22.12.2009 before the Commissioner of Income Tax has stated that the closing balance kept with Indian Bank Porur ("3,86,774/-), Bank of Baroda

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there

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)

section 147, therefore not requiring the AO to establish failure on the part of assessee to fully and truly disclose the material and facts required for correct assessment of income. 3. The Ld.CIT(A) has erred in quashing the reassessment by holding that the reasons recorded by the AO do not indicate as to how and why there