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840 results for “reassessment u/s 147”+ Section 148(1)clear

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Key Topics

Section 148178Section 147140Section 143(3)94Addition to Income52Reassessment47Reopening of Assessment40Section 153A26Disallowance26Section 153C

LATE ABDULLAH ABDULMAJEED, REP. BY L/H,PUDUKKOTTAI vs. ITO, WARD-1,, PUDUKKOTTAI

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

ITA 3294/CHNY/2025[2015-16]Status: DisposedITAT Chennai04 Mar 2026AY 2015-16
Section 133(6)Section 142(1)Section 144Section 147Section 148Section 148ASection 69A

147 shall apply as they apply\nfor the purposes of that section.\n:: 20 ::\n(2) & (3) ****\n8. The time limit for issue of notice under section 148 of the Act was\nrevised with effect from 01.04.2021 and the legislature in order to make\nthe amendment prospective introduced the first proviso to section 149(1).\nThe intent of the first

Showing 1–20 of 840 · Page 1 of 42

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22
Section 13221
Section 143(2)21
Section 143(1)20

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1236/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

147, section 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 where a search is initiated under section 132 or books of account, other search is initiated

SOUTHERN AGRIFURANE INDUSTRIES PVT.. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2), CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1231/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

ITA 1234/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1257/CHNY/2025[2015-16]Status: DisposedITAT Chennai21 Nov 2025AY 2015-16
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (2), CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

ITA 1163/CHNY/2025[2013-14]Status: DisposedITAT Chennai21 Nov 2025AY 2013-14
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the both the appeals filed by the Revenue and the Revenue and the

ITA 1256/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15

Bench: Shri Aby T. Varkey & Shri Amitabh Shukla

For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 148Section 20Section 250

147, section 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 148, section 149, section 151 and section 153, in the case of a person52 where a search is initiated under section 132 or books of account, other search is initiated

DCIT CC 2 2 , CHENNAI, CHENNAI vs. SOUTHERN AGRIFURANE INDUSTRIES PVT LTD, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1259/CHNY/2025[2016-17]Status: DisposedITAT Chennai21 Nov 2025AY 2016-17
For Appellant: Mr. N. Arjun Raj, AdvocateFor Respondent: Mrs. C. Yamuna, CIT &
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

SOUTHERN AGRIFURANE INDUSTRIES PVT. LTD.,CHENNAI vs. ACIT, CENTRAL CIRCLE-2(2),, CHENNAI

In the result, both the appeals filed by the Revenue and the\nassessee are dismissed

ITA 1232/CHNY/2025[2014-15]Status: DisposedITAT Chennai21 Nov 2025AY 2014-15
Section 132Section 147Section 148Section 149Section 250

u/s 148 of the Act under the new regime. For\nthis, let us now have a look at the relevant provisions of Section 153A of\nthe Act, which reads as under:-\n\"Notwithstanding anything contained in section 139, section 147, section\n148, section 149, section 151 and section 153, in the case of a person52\nwhere a search is initiated

K. BASKAR,KARUR vs. ITO, WARD-1, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2692/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2587/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

M. VELUSAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2586/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

R.EASWARAMOORTHY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2697/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2590/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

K. SADASIVAM,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2690/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

P. KARUNANITHI,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2685/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

M. NATESAN,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2765/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

S. ARAVIND,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2584/CHNY/2024[2012-13]Status: DisposedITAT Chennai09 Apr 2025AY 2012-13

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

RAMASAMY PALANISAMY,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2591/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision

K. KATHIRVEL,KARUR vs. ITO, WARD-1,, KARUR

In the result, all the appeals t, all the appeals stand allowed

ITA 2686/CHNY/2024[2013-14]Status: DisposedITAT Chennai09 Apr 2025AY 2013-14

Bench: Shri Aby T. Varkey & Shri Jagadish

u/s 143(3) of the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the Act, beyond four years. In this regard, it is first pertinent to examine the relevant provision of the Act i.e., Section the relevant provision