BharatTax.net
SearchITATHigh CourtsSupreme CourtAI ResearchHistory

Filters

BharatTax.net

Free search engine for ITAT (Income Tax Appellate Tribunal) judgments across all 28 benches in India.

Quick Links

  • Search Judgments
  • Browse by Bench
  • Recent Judgments

About

BharatTax provides free access to Income Tax Appellate Tribunal orders for legal research and reference.

© 2026 BharatTax.net. All rights reserved.

5 results for “reassessment”+ Section 272A(2)(e)clear

Sorted by relevance

Mumbai33Ahmedabad13Pune9Cuttack8Chennai5Patna4Agra3Delhi3Rajkot3Jaipur2Chandigarh2Indore2Kolkata2Nagpur2Raipur2Hyderabad1Dehradun1Surat1Lucknow1Bangalore1

Key Topics

Section 272A(2)(e)14Section 109Section 272A(1)(d)7Section 1396Section 1486Section 1475Penalty5Section 142(1)4Reassessment4Section 250

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2531/CHNY/2025[2016-17]Status: DisposedITAT Chennai11 Nov 2025AY 2016-17

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)
3
Exemption3
Addition to Income2

reassessment proceedings. Hence, the failure to file the return within the prescribed time constitutes a clear contravention of section 139(4C), thereby attracting the penal provisions of section 272A(2)(e

THIRUVARUR LIONS EYE HOSPITAL TRUST,THIRUVARUR vs. INCOME TAX OFFICER, THIRUVARUR

In the result, both the appeals filed by the assessee are allowed

ITA 2535/CHNY/2025[2018-19]Status: DisposedITAT Chennai11 Nov 2025AY 2018-19

Bench: Shri George George K & Shri Jagadishआयकर अपील सं./Ita Nos.: 2531 & 2535/Chny/2025 िनधा"रण वष"/Assessment Years: 2016-17 & 2018-19 M/S. Thiruvarur Lions Eye The Income Tax Officer, Hospital Trust, Vs. Thiruvarur 157, Vandampalai, Kangalanchery Post, Thiruvarur – 610 101. Pan: Aaatt 0632P (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri D. Ambarish, Advocate ""यथ" क" ओर से/Respondent By : Ms. Gouthami Manivasagam, Jcit सुनवाई क" तारीख/Date Of Hearing : 11.11.2025 घोषणा क" तारीख/Date Of Pronouncement : 11.11.2025

For Appellant: Shri D. Ambarish, AdvocateFor Respondent: Ms. Gouthami Manivasagam, JCIT
Section 10Section 139Section 143(3)Section 147Section 148Section 250Section 272A(2)(e)

reassessment proceedings. Hence, the failure to file the return within the prescribed time constitutes a clear contravention of section 139(4C), thereby attracting the penal provisions of section 272A(2)(e

MERCY EDUCATION TRUST,CHENNAI vs. ITO, NCW-19(6), CHENNAI

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

ITA 2231/CHNY/2025[2018-19]Status: DisposedITAT Chennai29 Jan 2026AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.: 2231/Chny/2025 िनधा"रण वष"/Assessment Year: 2018-19 M/S. Mercy Education Trust, The Income Tax Officer, No.66, Sree Gokulam Towers, Vs. Non-Corporate Ward 19(6), Arcot Road, Chennai. Kodambakkam, Chennai – 600 024. Pan: Aactm 6190M (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/Appellant By : Shri N. Arjun Raj, Advocate ""यथ" क" ओर से/Respondent By : Shri N. Rajakumar, Addl.Cit सुनवाई क" तारीख/Date Of Hearing : 27.01.2026 घोषणा क" तारीख/Date Of Pronouncement : 29.01.2026

For Appellant: Shri N. Arjun Raj, AdvocateFor Respondent: Shri N. Rajakumar, Addl.CIT
Section 10Section 139Section 147Section 148Section 250Section 272A(2)(e)Section 273B

272A(2)(e) of the Act forming part of the order of re-assessment coupled with the issuance of vague show cause notice without incorporating the precise charge would vitiate the consequential penalty order passed. 8. The NFAC, Delhi failed to appreciate that in any event, the failure to file the return of income within the time stipulated in Section

THAVAPRIYA,TIRUPPUR vs. ITO, WARD-2(1), TIRUPPUR

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

ITA 70/CHNY/2025[2019-20]Status: DisposedITAT Chennai15 Jul 2025AY 2019-20

Bench: Shri Manu Kumar Giri & Shri S.R.Raghunathaआयकर अपील सं./Ita No.:70/Chny/2025 िनधा"रण वष" / Assessment Year: 2019-20 Thavapriya, Ito, Ward 2(1), 4/412, Aathal Thottam Road, Vs. Tirupur. Bharathi Nagar, Veerapandi Post, Tiruppur. [Pan:Awfpt-9644-N] (अपीलाथ"/Appellant) (""थ"/Respondent) अपीलाथ" की ओर से/Appellant By : Shri. S.Sridhar, Advocate (Erode) By Virtual ""थ" की ओर से/Respondent By : Ms. Gouthami Manivasagam, J.C.I.T. सुनवाई की तारीख/Date Of Hearing : 02.06.2025 घोषणा की तारीख/Date Of Pronouncement : 15.07.2025 आदेश /O R D E R Per S. R. Raghunatha, Am:

For Appellant: Shri. S.Sridhar, Advocate (Erode) by VirtualFor Respondent: Ms. Gouthami Manivasagam, J.C.I.T
Section 1Section 142(1)Section 147Section 272A(1)(d)Section 273BSection 275

E R PER S. R. RAGHUNATHA, AM: This appeal by the assessee is filed against the order of the Commissioner of Income Tax (Appeals), National Faceless Appeal Centre (NFAC), Delhi, for the assessment year 2019-20, vide order dated 27.12.2024. 2. The grounds raised by the assessee are as follows: 1) The Impugned Order is null and void and unsustainable

DURAISAMY RAJESWARI,COIMBATORE vs. ITO, NCW-3(1), COIMBATORE

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

ITA 673/CHNY/2025[2018-19]Status: DisposedITAT Chennai13 Aug 2025AY 2018-19

Bench: Shri George George K & Shri S.R. Raghunathaआयकर अपील सं./Ita No.:673/Chny/2025 धनिाजरण वर्ज / Assessment Year: 2018-19 Duraiswamy Rajeswari, Ito, 17, Lakshmanan Nagar, Vs. Non-Corp Ward 3(1), 2Nd Street, Coimbatore. Gandhipuram, Coimbatore – 641 012. [Pan:Afipr-0877-H (अपीलाथी/Appellant) (प्रत्यथी/Respondent) अपीलाथी की ओर से/Appellant By : Ms. M. Mathangi, Advocate प्रत्यथी की ओर से/Respondent By : Ms. Pryati Sharma, J.C.I.T.

For Appellant: Ms. M. Mathangi, AdvocateFor Respondent: Ms. Pryati Sharma, J.C.I.T
Section 142(1)Section 147Section 148Section 151ASection 272A(1)(d)Section 273B

E R PER S. R. RAGHUNATHA, AM : This appeal by the assessee is filed against the order of the Commissioner of Income Tax, Appeal, NFAC, Delhi, for the assessment year 2018-19, vide order dated 13.12.2024. 2. At the outset, we find that there is a delay of 4 days in appeal filed by the assessee, for which petition