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12 results for “reassessment”+ Section 206C(6)clear

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Key Topics

Section 246A33Section 14722Reopening of Assessment11Section 244A3

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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 Chennai10 Mar 2021
AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

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

206C on or after the 1st day of April, 2007 but before the 1st day of June, 2007 shall be deemed to have been filed under this section. (2) Notwithstanding anything contained in sub-section (1) of section 246, every appeal under this Act which is pending immediately before the appointed day, before the Deputy Commissioner (Appeals) and any matter

THE MADRAS SEVA SADAN,CHENNAI vs. ACIT, EXEMPTION,, CHENNAI

In the result, the appeal of the assessee is allowed for statistical purposes

ITA 1246/CHNY/2025[2022-23]Status: DisposedITAT Chennai08 Aug 2025AY 2022-23

Bench: Shri George George K & Shri Amitabh Shuklaआयकर अपील सं./Ita No.1246/Chny/2025 Assessment Years: 2022-23 The Madras Seva Sadan, The Assistant Commissioner Of No.7, Shenstone Park, Income Tax (Exemption), Harrington Road, Chetpet, Chennai. Chennai-600 031. [Pan: Aaatt2871J] (प्रत्यर्थी/Respondent) (अपीलार्थी/Appellant) अपीलार्थी की ओर से/ Assessee By : Shri R.Venkatanarayanan, Advocate प्रत्यर्थी की ओर से /Revenue By : Ms.R.Anitha, Addl.Cit सुनवाई की तारीख/Date Of Hearing : 07.08.2025 घोषणा की तारीख /Date Of Pronouncement : 08.08.2025 आदेश / O R D E R Per Amitabh Shukla, A.M :

For Appellant: Shri R.Venkatanarayanan, AdvocateFor Respondent: Ms.R.Anitha, Addl.CIT
Section 139Section 140ASection 143Section 143(1)Section 155Section 199Section 206CSection 244A

206C or paid Page - 2 - of 6 by way of advance tax or treated as paid under section 199, during the financial year immediately preceding the assessment year, such interest shall be calculated at the rate of one-half per cent for every month or part of a month 96 comprised in the period,- (i) from