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.

976 results for “reassessment u/s 147”+ Addition to Incomeclear

Sorted by relevance

Mumbai4,165Delhi3,747Chennai976Kolkata908Ahmedabad892Bangalore839Jaipur803Pune658Hyderabad558Chandigarh363Surat330Indore276Raipur258Rajkot241Visakhapatnam229Amritsar219Cochin146Agra130Guwahati114Patna106Lucknow103Cuttack101Nagpur97Jodhpur56Dehradun53Allahabad52Telangana37Karnataka26Panaji24Ranchi23Jabalpur17Varanasi9Calcutta8Orissa6Kerala5SC5Gauhati3Rajasthan2Himachal Pradesh2Uttarakhand1Punjab & Haryana1

Key Topics

Section 147146Section 143(3)141Section 148122Addition to Income65Section 26352Reassessment47Reopening of Assessment42Disallowance37Section 143(2)

DEPUTY COMMISSIONER OF INCOME TAX, NUMGAMBAKKAM vs. JSR INFRA DEVELOPERS PRIVATE LIMITED, CHENNAI

In the result, the appeal of the Revenue is dismissed

ITA 2232/CHNY/2024[2016-17]Status: DisposedITAT Chennai28 Feb 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Jagadish

Section 139(1)Section 139(5)Section 153CSection 801ASection 80I

additions, irrespective whether it is based on material unearthed in the course of search and likewise, the assessee is also unearthed in the course of search and likewise, the assessee is also unearthed in the course of search and likewise, the assessee is also permitted to raise any fresh claims or deductions for the first time in a permitted

THE GATE OF HOPE CHARITABLE TRUST,,CHENNAI vs. ITO(E), WARD-2,, CHENNAI

Showing 1–20 of 976 · Page 1 of 49

...
22
Section 143(1)21
Section 153A20
Deduction18

The appeals of the assessee are allowed

ITA 1372/CHNY/2024[2010-11]Status: DisposedITAT Chennai05 Mar 2025AY 2010-11

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

reassessment, the AO issued statutory notices and after enquiry denied exemption u/s.11 of the A after enquiry denied exemption u/s.11 of the Act and treated the ct and treated the assessee as AOP and re assessee as AOP and re-computed its income at Rs.91,80,690/ computed its income at Rs.91,80,690/-. Aggrieved, the assessee preferred an appeal

THE GATE OF HOPE CHARITABLE TRUST,CHENNAI vs. ITO (EXEMPTIONS) WARD-2,, CHENNAI

The appeals of the assessee are allowed

ITA 2006/CHNY/2024[2011-12]Status: DisposedITAT Chennai05 Mar 2025AY 2011-12

Bench: Shri Aby T. Varkey & Shri Jagadish

For Appellant: Ms. T.V.Muthu AbiramiFor Respondent: Ms. Anitha, Addl.CIT
Section 11Section 12ASection 147Section 80G

reassessment, the AO issued statutory notices and after enquiry denied exemption u/s.11 of the A after enquiry denied exemption u/s.11 of the Act and treated the ct and treated the assessee as AOP and re assessee as AOP and re-computed its income at Rs.91,80,690/ computed its income at Rs.91,80,690/-. Aggrieved, the assessee preferred an appeal

SIVAKUMARAN PUGAZHENDHI,CHENNAI vs. PCIT,, CHENNAI-4

In the result, the appeal of the assessee is allowed

ITA 27/CHNY/2022[2014-15]Status: DisposedITAT Chennai21 Sept 2022AY 2014-15

Bench: Shri Mahavir Singhand Shri Manoj Kumar Aggarwalआयकर अपील सं./Ita No.27/Chny/2022 िनधा"रण वष" /Assessment Year: 2014-15 Sivakumaran Pugazhendhi, The Principal Commissioner 70 Raja Agraharam Street, Vs. Of Income Tax, Poonamalle, Chennai-4. Chennai – 600 056. [Pan: Aiapp-7309-R] (अपीलाथ"/Appellant) (""यथ"/Respondent) अपीलाथ" क" ओर से/ Appellant By : Ms. T.V. Muthu Abirami, Advocate ""यथ" क" ओर से /Respondent By : Shri M. Rajan, Cit सुनवाई क" तारीख/Date Of Hearing : 05.09.2022 : 21.09.2022 घोषणा क" तारीख /Date Of Pronouncement आदेश / O R D E R

For Appellant: Ms. T.V. Muthu Abirami, AdvocateFor Respondent: Shri M. Rajan, CIT
Section 143(3)Section 147Section 263

income filed by the assessee 28.12.2016 Original assessment framed by A.O u/s. 143(3) of the Act 30.03.2019 Notice u/s. 148 issued 23.11.2019 Reassessment completed u/s. 143(3) r/w. s. 147 of the Act 21.09.2021 Revision notice u/s. 263 of the Act was issued by PCIT 18.11.2021 Revision order passed by PCIT u/s

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2281/CHNY/2018[2012-13]Status: DisposedITAT Chennai25 Sept 2019AY 2012-13

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

u/s 143(3) of Income lax Act, 1961 on 28.02.2014 by assessing income at Rs.242,82,49,494/- & STCG at Rs. 2,25,843/-. Deputy Commissioner of Income Tax, Central Circle XXI, Kolkata has informed vide his letter dated 18.03.2014 that during the assessment proceedings in the case of M/s.Sakshi Trade Link

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2283/CHNY/2018[2014-15]Status: DisposedITAT Chennai25 Sept 2019AY 2014-15

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

u/s 143(3) of Income lax Act, 1961 on 28.02.2014 by assessing income at Rs.242,82,49,494/- & STCG at Rs. 2,25,843/-. Deputy Commissioner of Income Tax, Central Circle XXI, Kolkata has informed vide his letter dated 18.03.2014 that during the assessment proceedings in the case of M/s.Sakshi Trade Link

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2280/CHNY/2018[2011-12]Status: DisposedITAT Chennai25 Sept 2019AY 2011-12

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

u/s 143(3) of Income lax Act, 1961 on 28.02.2014 by assessing income at Rs.242,82,49,494/- & STCG at Rs. 2,25,843/-. Deputy Commissioner of Income Tax, Central Circle XXI, Kolkata has informed vide his letter dated 18.03.2014 that during the assessment proceedings in the case of M/s.Sakshi Trade Link

ACIT CENTRAL CIRCLE, SALEM vs. THRIVENI EARTHMOVERS PVT. LTD., SALEM

In the result, the appeal filed by the Revenue in ITA

ITA 2282/CHNY/2018[2013-14]Status: DisposedITAT Chennai25 Sept 2019AY 2013-14

Bench: Shri Inturi Rama Rao & Shri Duvvuru Rl Reddy] आयकर अपील सं./I.T.A. Nos. 2280, 2281, 2282 & 2283/Chny/2018 "नधा"रण वष" /Assessment Years :2011-12, 2012-13, 2013-14 & 2014-15 The Assistant Commissioner Vs. M/S. Thriveni Earthmovers Pvt Ltd, Of Income Tax, 22/110, Greenways Road, Central Circle, Fairlands, Salem Salem 636 016. [Pan Aabct 6759R] (अपीलाथ"/Appellant) (""यथ"/Respondent)

For Appellant: Shri. M. Srinivasa Rao, IRS, CIT
Section 143(3)Section 148

u/s 143(3) of Income lax Act, 1961 on 28.02.2014 by assessing income at Rs.242,82,49,494/- & STCG at Rs. 2,25,843/-. Deputy Commissioner of Income Tax, Central Circle XXI, Kolkata has informed vide his letter dated 18.03.2014 that during the assessment proceedings in the case of M/s.Sakshi Trade Link

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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

reassessment order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

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 order u/s 147 of the Act was passed by the AO. Merely because objections raised by the assessee to reopening of the concluded assessment u/s 147 of the Act were disposed off by the AO does not mean that the assessee will be finally fastened with additions to income

SG WIND FARM PVT. LTD.,,TIRUPUR vs. DCIT, CC-3, COIMBATORE

The appeals stand allowed in terms of our above order

ITA 1227/CHNY/2024[2014-15]Status: DisposedITAT Chennai19 Nov 2024AY 2014-15

Bench: Hon’Ble Shri Manoj Kumar Aggarwal, Am & Hon’Ble Shri Manu Kumar Giri, Jm 1. आयकरअपील सं. / Ita No.1227/Chny/2024 (िनधा;रणवष; / Assessment Year: 2014-15) & 2. आयकरअपील सं. / Ita No.1228/Chny/2024 (िनधा;रणवष; / Assessment Year: 2015-16) & 3. आयकरअपील सं. / Ita No.1229/Chny/2024 (िनधा;रणवष; / Assessment Year: 2016-17) & 4. आयकरअपील सं. / Ita No.1230/Chny/2024 (िनधा;रणवष; / Assessment Year: 2017-18) M/S Sg Wind Farm Private Limited Dcit बनाम/ Vs. 21, Pollachi Road, Central Circle-3 Palladam, Tirupur-641 664. Coimbatore. "थायीलेखासं./जीआइआरसं./Pan/Gir No. Aarcs-5303-E (अपीलाथ"/Appellant) : (" थ" / Respondent) अपीलाथ" कीओरसे/ Appellant By : Shri S. Sridhar (Advocate)-Ld.Ar " थ"कीओरसे/Respondent By : Shri R. Clement Ramesh Kumar (Cit)-Ld. Dr सुनवाई की तारीख/Date Of Hearing : 25-10-2024 घोषणा की तारीख /Date Of Pronouncement : 19-11-2024 आदेश / O R D E R Manoj Kumar Aggarwal ()

For Appellant: Shri S. Sridhar (Advocate)-Ld.ARFor Respondent: Shri R. Clement Ramesh Kumar (CIT)-Ld. DR
Section 143(3)Section 153ASection 153CSection 56

reassessment shall be made in case of persons covered u/s 132. There was no discretion given to AO not to issue notice u/s 153A once the provisions of Sec.153A were attracted. 4.5 On the argument of invocation of Sec. 153C, the Ld. CIT(A) held that the impugned additions were based on incriminating material found during search in other case