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12 results for “reassessment”+ Section 163clear

Sorted by relevance

Delhi283Chennai186Mumbai141Chandigarh72Jaipur64Hyderabad58Bangalore55Raipur43Patna37Pune36Nagpur35Ranchi24Kolkata21Allahabad21Surat16Lucknow16Visakhapatnam13Cochin12Rajkot12Amritsar12Indore11Dehradun7Cuttack7Agra5Guwahati5Ahmedabad5Jodhpur4Panaji1

Key Topics

Section 153D26Section 153A19Addition to Income12Section 13211Search & Seizure11Section 69C8Undisclosed Income7Section 132(4)4Disallowance4

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 518/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10
For Respondent: \nShri Arun Raj S, Advocate
Section 132Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given

DY.COMMISSIONER OF INCOME TAX, THRISSUR vs. THE CSB BANK LTD, THRISSUR

In the result, the appeal of revenue is dismissed

Section 115J3
Section 143(3)3
Depreciation3
ITA 542/COCH/2025[2014-15]Status: DisposedITAT Cochin30 Oct 2025AY 2014-15

Bench: SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER SHRI RAHUL CHAUDHARY (Judicial Member)

For Appellant: Shri Satish Modi, CAFor Respondent: Shri. Sanjit Kumar Das, CIT DR
Section 115Section 115JSection 144BSection 147Section 250

reassessment proceedings were initiated in the case of the Assessee which culminated into passing of the Assessment Order, dated 28/07/2023, passed under Section 143(3) read with Section 147 of the Act making the following additions/disallowance: Addition of INR.38.24 Crores (under normal provisions): The (a) Assessing Officer observed that the as per the details of movement of NPA provisions furnished

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 498/COCH/2023[2011-12]Status: DisposedITAT Cochin04 Aug 2025AY 2011-12

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 495/COCH/2023[2008-09]Status: DisposedITAT Cochin04 Aug 2025AY 2008-09

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 496/COCH/2023[2009-10]Status: DisposedITAT Cochin04 Aug 2025AY 2009-10

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

KK MOHANDAS,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 499/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13

Bench: Shri Inturi Ramarao, Am& Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S., AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 132(4)Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 237/COCH/2023[2012-13]Status: DisposedITAT Cochin01 Aug 2025AY 2012-13

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 235/COCH/2023[2010-2011]Status: DisposedITAT Cochin01 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

K.K.BUILDERS,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 236/COCH/2023[2011-12]Status: DisposedITAT Cochin01 Aug 2025AY 2011-12

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 153ASection 153D

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 519/COCH/2023[2010-11]Status: DisposedITAT Cochin04 Aug 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Sonjoy Sarma, Jm

For Appellant: Shri Arun Raj S, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.). On the other hand, ld. CIT-DR vehemently opposed the above submissions and submitted that search and seizure operations were continuously monitored by JCIT and, therefore, it cannot be said that JCIT accorded the approval u/s. 153D mechanically. He further submitted that there is no material brought on record to show that JCIT had given

K.K.RADHAKRISHNAN,KANNUR vs. DCIT, KOZHIKKODE

In the result, appeal of the assessee is dismissed

ITA 520/COCH/2023[2012-13]Status: DisposedITAT Cochin04 Aug 2025AY 2012-13
For Appellant: \nShri Arun Raj S, AdvocateFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given

KK RADHAKRISHNAN,KANNUR vs. DCIT CENTRAL CIRCLE 2, KOZHIKODE

In the result, appeal of the assessee is dismissed

ITA 517/COCH/2023[2007-08]Status: DisposedITAT Cochin04 Aug 2025AY 2007-08
For Appellant: \nShri Arun Raj S, AdvocateFor Respondent: \nShri Suresh Sivanandan, CIT-DR
Section 132Section 153ASection 153DSection 69C

163 taxmann.com 119 (Pune – Trib.).\nOn the other hand, ld. CIT-DR vehemently opposed the above\nsubmissions and submitted that search and seizure operations were\ncontinuously monitored by JCIT and, therefore, it cannot be said that JCIT\naccorded the approval u/s. 153D mechanically. He further submitted that\nthere is no material brought on record to show that JCIT had given