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75 results for “reassessment”+ Section 153Cclear

Sorted by relevance

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Key Topics

Section 153C113Section 153A103Section 13279Addition to Income74Section 143(3)31Reassessment21Section 4020Search & Seizure20Section 132A15Disallowance

ALZARAFA TRAVEL & MANPOWER CONSULTANTS (P) LTD,ERNAKULAM vs. ACIT, CENTRAL CIRCLE-2, , KOCHI

Accordingly, Additional\nGround No. 1.1 raised by the Assessee vide Letter dated 15/08/2025\nis allowed

ITA 575/COCH/2025[2015-16]Status: DisposedITAT Cochin22 Sept 2025AY 2015-16
Section 144Section 153CSection 15CSection 250Section 292B

reassessment under Section 153C. The assessment order was quashed.", "result": "Partly Allowed", "sections": [ "Section 144", "Section 153C", "Section 153A", "Section

SRI. ELDHOSE K. VARGHESE,MUVATTUPUZHA vs. THEDCIT, ERNAKULAM

In the result, appeals for assessment year 2006-07 to 2008-09 and 2010-11 are allowed while the appeals of the assessee for assessment year 2009-10, 2011-12 and 2012-13 are partly allowed

Showing 1–20 of 75 · Page 1 of 4

14
Section 14811
Cash Deposit11
ITA 261/COCH/2016[2006-07]Status: DisposedITAT Cochin03 Oct 2017AY 2006-07

Bench: Shri P. K. Bansal & Shri George George K.

Section 132Section 143(1)Section 143(2)Section 153ASection 153CSection 234A

reassessments as the case may be, in accordance with section 153A. Therefore, the fundamental jurisdictional requirement for invoking the powers under section 153C

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, ERNAKULAM

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

ITA 270/COCH/2016[2006-07]Status: DisposedITAT Cochin30 Apr 2019AY 2006-07

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 153CSection 153C(1)

reassessments as the case may be, in accordance with section 153A. Therefore, the fundamental jurisdictional requirement for invoking the powers under section 153C

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 275/COCH/2016[2011-12]Status: DisposedITAT Cochin30 Apr 2019AY 2011-12

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 153CSection 153C(1)

reassessments as the case may be, in accordance with section 153A. Therefore, the fundamental jurisdictional requirement for invoking the powers under section 153C

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 274/COCH/2016[2010-11]Status: DisposedITAT Cochin30 Apr 2019AY 2010-11

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 153CSection 153C(1)

reassessments as the case may be, in accordance with section 153A. Therefore, the fundamental jurisdictional requirement for invoking the powers under section 153C

SRI.PELEXY K. VARGHESE,MUVATTUPUZHA vs. THE DCIT, COCHIN

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

ITA 276/COCH/2016[2012-13]Status: DisposedITAT Cochin30 Apr 2019AY 2012-13

Bench: S/Shri Chandra Poojari, Am & George George K., Jm

Section 132Section 153ASection 153CSection 153C(1)

reassessments as the case may be, in accordance with section 153A. Therefore, the fundamental jurisdictional requirement for invoking the powers under section 153C

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE 2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 918/COCH/2022[2008-09]Status: DisposedITAT Cochin02 May 2024AY 2008-09

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

153C r/w s. 144 on 28.12.2010. The Tribunal, in appeal, set aside the assessment for fresh consideration vide it’s order dated 10.07.2013 (in ITA Nos. 223 to 227/Coch/2013 / copy on record); the relevant part of which reads as: ‘4.1 In the case of V N Radhakrishnan, a similar contention was raised by the department that the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,ERNAKULAM vs. ACIT CENTRAL CIRCLE-2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 916/COCH/2022[2005-06]Status: DisposedITAT Cochin02 May 2024AY 2005-06

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

153C r/w s. 144 on 28.12.2010. The Tribunal, in appeal, set aside the assessment for fresh consideration vide it’s order dated 10.07.2013 (in ITA Nos. 223 to 227/Coch/2013 / copy on record); the relevant part of which reads as: ‘4.1 In the case of V N Radhakrishnan, a similar contention was raised by the department that the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 917/COCH/2022[2007-08]Status: DisposedITAT Cochin02 May 2024AY 2007-08

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

153C r/w s. 144 on 28.12.2010. The Tribunal, in appeal, set aside the assessment for fresh consideration vide it’s order dated 10.07.2013 (in ITA Nos. 223 to 227/Coch/2013 / copy on record); the relevant part of which reads as: ‘4.1 In the case of V N Radhakrishnan, a similar contention was raised by the department that the assessee

M/S SANTHIMADOM AYURNIKETHAN HEALTH RESORT & RESEARCH INSTITUTE TRUST,KOCHI vs. ACIT CENTRAL CIRCLE -2, KOCHI

In the result, the assessee’s appeals are allowed for statistical purposes

ITA 919/COCH/2022[2009-10]Status: DisposedITAT Cochin02 May 2024AY 2009-10

Bench: Shri Sanjay Arora & Ms. Kavitha Rajagopal

For Appellant: Shri Mathew Joseph, CAFor Respondent: Smt. J.M. Jamuna Devi, Sr. DR
Section 153ASection 153CSection 234A

153C r/w s. 144 on 28.12.2010. The Tribunal, in appeal, set aside the assessment for fresh consideration vide it’s order dated 10.07.2013 (in ITA Nos. 223 to 227/Coch/2013 / copy on record); the relevant part of which reads as: ‘4.1 In the case of V N Radhakrishnan, a similar contention was raised by the department that the assessee

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 498/COCH/2019[2012-13]Status: DisposedITAT Cochin26 Nov 2019AY 2012-13

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 492/COCH/2019[2006-07]Status: DisposedITAT Cochin26 Nov 2019AY 2006-07

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 496/COCH/2019[2010-11]Status: DisposedITAT Cochin26 Nov 2019AY 2010-11

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 497/COCH/2019[2011-12]Status: DisposedITAT Cochin26 Nov 2019AY 2011-12

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 495/COCH/2019[2009-10]Status: DisposedITAT Cochin26 Nov 2019AY 2009-10

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 494/COCH/2019[2008-09]Status: DisposedITAT Cochin26 Nov 2019AY 2008-09

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

DR.K.MOIDU,KOZHIKKODE vs. THE DCIT, CEN-CIRCLE, KOZHIKKODE

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

ITA 493/COCH/2019[2007-08]Status: DisposedITAT Cochin26 Nov 2019AY 2007-08

Bench: Shri Chandra Poojari, Am & Shri George George K, Jm

For Appellant: Sri.Surendranath RaoFor Respondent: Smt.A.S.Bindhu, Sr.DR
Section 132Section 153ASection 153C

153C of the I.T.Act. Section 153B of the I.T.Act was introduced by the Finance Act, 2003 w.e.f. 01.06.2003. As per sub-clause (ii) to second proviso to section 153B(1) as it stood at the time of search in October 2011, the period of limitation for making the assessment or reassessment

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 509/COCH/2023[2009-10]Status: DisposedITAT Cochin13 Feb 2024AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. THE DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 508/COCH/2023[2008-09]Status: DisposedITAT Cochin13 Feb 2024AY 2008-09

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents

KK LEISURE & TOURISM INTERNATIONAL (P) LTD,KANNUR vs. DCIT CENTRAL CIRCLE 2 , KOZHIKODE

In the result, the assessee’s appeals are allowed, and it’s stay applications dismissed as infructuous

ITA 510/COCH/2023[2010-11]Status: DisposedITAT Cochin13 Feb 2024AY 2010-11

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Paven Ved, AdvocateFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 132Section 132(1)Section 133ASection 153ASection 153CSection 69C

153C. (1) Notwithstanding anything contained in section 139, section 147, section 148, section 149, section 151 and section 153, where the Assessing Officer is satisfied that any money, bullion, jewellery or other valuable article or thing, seized or requisitioned belongs to a person other than the person referred to in section 153A, then the books of account or documents