BharatTax.net
SearchITATHigh CourtsSupreme CourtPhrasesAI 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.

59 results for “reassessment”+ Section 273clear

Sorted by relevance

Mumbai225Delhi189Bangalore82Chennai59Jaipur58Amritsar44Kolkata38Cochin34Ahmedabad33Surat26Hyderabad26Pune19Patna16Chandigarh15Indore12Telangana10Raipur8Lucknow8Rajkot8SC6Nagpur6Karnataka4Guwahati4Visakhapatnam3Cuttack3Agra2Orissa1Jodhpur1

Key Topics

Section 26372Section 14857Section 14751Section 143(3)37Section 246A33Reopening of Assessment29Addition to Income26Reassessment21Condonation of Delay17

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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 Chennai

Showing 1–20 of 59 · Page 1 of 3

Section 2416
Natural Justice14
Deduction13
10 Mar 2021
AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

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 2021AY 2014-15

Bench: Shri Mahavir Singhand Shri G. Manjunatha

Section 147Section 246A

reassessment under sub-section (3) of section 92CD (c) an order made under section 154 or section 155 having the effect of enhancing the assessment or reducing a refund or an order refusing to allow the claim made by the assessee under either of the said sections [except an order referred to in sub-section (12) of section 144BA

NATARAJAN,CUDDALORE vs. ITO,ITWARD-1(1) , CHENNAI

The appeal of the assessee is partly allowed

ITA 123/CHNY/2023[2011-2012]Status: DisposedITAT Chennai28 Oct 2024AY 2011-2012

Bench: Hon’Ble Shri Manu Kumar Giriand Hon’Ble Shri S.R. Raghunathaआयकर अपील सं./Ita No.123/Chny/2023 िनधा"रण वष"/Assessment Year:2011-2012 Shri Natarajan The Income Tax Officer, 353, Pudupettai Main Road, Vs. International Taxation, Indira Nagar, C. Puthupettai, Ward 2(1), Parangipettai Post, Chennai 600 006 Cuddalore 608 502. Pan: Anfpn 9506Q (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ"क"ओरसे/Appellant By : Shri. J. Saravanan, Advocate ""यथ"क"ओरसे/Respondent By : Dr. Samuel Pitta, Irs, Jcit.

For Appellant: Shri. J. Saravanan, AdvocateFor Respondent: Dr. Samuel Pitta, IRS, JCIT
Section 143(3)Section 148

273 days. The order of CIT(A) dated 28.02.2022 was communicated to the assessee on 05.03.2022 as per Form 36. The assessee’s brother has filed affidavit for condonation of delay stating the following reasons:- ‘’I, M.Kuppusamy, S/o. Mottayappan, Hindu, aged about 64 years, residing at 353, Pudupettai Main Road Indira Nagar, Cuddalore 608 502, do solemnly affirm and state

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 1707/CHNY/2013[2006-07]Status: DisposedITAT Chennai22 Feb 2022AY 2006-07

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri B. Ramakrishnan, FCA
Section 143(3)Section 28

section 147 of the Act and thereby quashed the reassessment by observing in para 7 as under:- “7. Considering all the case laws referred by the Appellant and the decision of the Madras High Court in the case of Sterlite Industries (India) Ltd. Vs Assistant Commissioner of Income-tax, the Assessing Officer is not justified in reopening the assessment

DCIT, CHENNAI vs. PVP VENTURES LTD., CHENNAI

In the result, both the appeals filed by the Revenue are dismissed

ITA 2308/CHNY/2014[2004-05]Status: DisposedITAT Chennai22 Feb 2022AY 2004-05

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri M. Rajan, CITFor Respondent: Shri B. Ramakrishnan, FCA
Section 143(3)Section 28

section 147 of the Act and thereby quashed the reassessment by observing in para 7 as under:- “7. Considering all the case laws referred by the Appellant and the decision of the Madras High Court in the case of Sterlite Industries (India) Ltd. Vs Assistant Commissioner of Income-tax, the Assessing Officer is not justified in reopening the assessment

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

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

ITA 208/CHNY/2020[2009-10]Status: DisposedITAT Chennai23 Feb 2024AY 2009-10

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

reassessment under Section 147/148 should only be issued in accordance with the new Section 147, and where the original assessment had been made under Section 143(3) then in view of the proviso to Section 147, the notice under section 148 would be illegal if issued more than four years after the end of the relevant assessment ITA Nos.207

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

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

ITA 207/CHNY/2020[2008-09]Status: DisposedITAT Chennai23 Feb 2024AY 2008-09

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

reassessment under Section 147/148 should only be issued in accordance with the new Section 147, and where the original assessment had been made under Section 143(3) then in view of the proviso to Section 147, the notice under section 148 would be illegal if issued more than four years after the end of the relevant assessment ITA Nos.207

ACIT, CC - I (2),, CHENNAI vs. M/S. BALAJI HOTELS & ENTERPRISES LTD.,, CHENNAI

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

ITA 209/CHNY/2020[2010-11]Status: DisposedITAT Chennai23 Feb 2024AY 2010-11

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwal

For Appellant: Shri V. Nandakumar, CITFor Respondent: Shri D. Anand, Advocate
Section 139Section 139(5)Section 143(3)

reassessment under Section 147/148 should only be issued in accordance with the new Section 147, and where the original assessment had been made under Section 143(3) then in view of the proviso to Section 147, the notice under section 148 would be illegal if issued more than four years after the end of the relevant assessment ITA Nos.207

ABHAYAM TRADING LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessee are allowed

ITA 411/CHNY/2016[2008-09]Status: DisposedITAT Chennai15 Jul 2016AY 2008-09

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.410 & 411/Mds/2016 "नधा"रण वष" / Assessment Years : 2007-08 & 2008-09 M/S Abhayam Trading Limited (Formerly Known As Apple Credit The Deputy Commissioner Of Corporation Limited), V. Income Tax, No.2, Gokul Arcade, 1St Floor, Corporate Circle 1(1), Sardar Patel Road, Adyar, Chennai - 600 034. Chennai - 600 020. Pan : Aacca 2996 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. T. Banusekar, CAFor Respondent: Sh. B. Koteswara Rao, CIT
Section 115JSection 147

273, the Ld. representative for the assessee, submitted that the assessee was expected to compute the book profit under Section 115JB(2) of the Act under Parts II and III of Schedule VI to the Companies Act, 1956. Once the book profit is computed as per the provisions of Companies Act and certified by the auditor, the Assessing Officer cannot

ABHAYAM TRADING LIMITED,CHENNAI vs. DCIT, CHENNAI

In the result, both the appeals of the assessee are allowed

ITA 410/CHNY/2016[2007-08]Status: DisposedITAT Chennai15 Jul 2016AY 2007-08

Bench: Shri N.R.S. Ganesan & Shri A. Mohan Alankamonyआयकर अपील सं./Ita Nos.410 & 411/Mds/2016 "नधा"रण वष" / Assessment Years : 2007-08 & 2008-09 M/S Abhayam Trading Limited (Formerly Known As Apple Credit The Deputy Commissioner Of Corporation Limited), V. Income Tax, No.2, Gokul Arcade, 1St Floor, Corporate Circle 1(1), Sardar Patel Road, Adyar, Chennai - 600 034. Chennai - 600 020. Pan : Aacca 2996 C (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Sh. T. Banusekar, CAFor Respondent: Sh. B. Koteswara Rao, CIT
Section 115JSection 147

273, the Ld. representative for the assessee, submitted that the assessee was expected to compute the book profit under Section 115JB(2) of the Act under Parts II and III of Schedule VI to the Companies Act, 1956. Once the book profit is computed as per the provisions of Companies Act and certified by the auditor, the Assessing Officer cannot

GANESAN KANNAN,THOOTHUKUDI vs. ITI, INTERNATIONAL TAXATION WARD, THOOTHUKUDI

In the result, appeal filed by the assessee is allowed

ITA 698/CHNY/2024[2018-19]Status: DisposedITAT Chennai23 Aug 2024AY 2018-19

Bench: Shri Mahavir Singh, Hon’Ble & Shri S. R. Raghunatha, Hon’Bleआयकर अपीलसं./Ita No.: 698/Chny/2024 िनधा"रण वष" / Assessment Year: 2018-19

For Appellant: Shri. N. Arjun Raj, AdvocateFor Respondent: Shri. Sanjay Gandhi, Addl. CIT
Section 144C(1)Section 144C(8)Section 147Section 148Section 148A

reassessment order u/s.147 of the Act were passed out of time, invalid, passed without jurisdiction. In this context, it is humbly prayed that following submissions may kindly be considered: :-8-: ITA. No:698/Chny/2024 4.1) The Department submits that provisions of section 153 determines the time limit for passing the draft order only. 4.2) The Department submits that in the below