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.

77 results for “reassessment u/s 147”+ Section 13(1)(c)clear

Sorted by relevance

Delhi2,188Mumbai2,007Bangalore608Chennai596Jaipur545Ahmedabad453Kolkata420Hyderabad312Pune248Chandigarh214Surat146Raipur143Rajkot132Indore131Amritsar129Visakhapatnam87Cochin77Guwahati73Lucknow71Patna60Cuttack59Nagpur59Agra52Dehradun35Telangana32Allahabad29Jodhpur27Karnataka25Jabalpur12Panaji10SC6Orissa6Kerala5Ranchi4Calcutta4Rajasthan1Uttarakhand1Gauhati1

Key Topics

Section 143(3)82Section 14757Addition to Income56Section 14843Section 153A42Reassessment38Section 26329Section 10A24Section 80

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 204/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

M/S POPULAR FINANCE COMPANY,PATHANAMTHITTA vs. THE ACIT,CIR-1,, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

Showing 1–20 of 77 · Page 1 of 4

21
Section 10B20
Cash Deposit20
Demonetization18
ITA 202/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

M/S.POPULAR FINANCE,PATHANAMTHITTA vs. THE ACIT, CIRCLE-1, THIRUVALLA

In the result, the appeals of the Revenue are partly allowed for statistical purposes

ITA 203/COCH/2019[2014-15]Status: DisposedITAT Cochin03 Dec 2019AY 2014-15

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

Section 143(2)Section 143(3)Section 263Section 37(1)

reassessment proceedings u/s. 263 pending till the decision of the Apex Court in the cases of Shri Arun Thomas & Shri Thomas Thomas for the Assessment Year 2008-09 as per law. 4. Against this the assessees are in appeal before us with the following grounds of appeals: 1. The order of the learned Pr. Commissioner of Income Tax, Kottayam

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

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

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 or books of account or documents seized or requisitioned belongs or belong to a person other than the person referred to in section 153A, then the books of account or documents or assets

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly

ITA 267/COCH/2021[2012-2013]Status: DisposedITAT Cochin31 Jul 2025AY 2012-2013

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 271/COCH/2021[2014-2015]Status: DisposedITAT Cochin31 Jul 2025AY 2014-2015

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 270/COCH/2021[2016-2017]Status: DisposedITAT Cochin31 Jul 2025AY 2016-2017

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 269/COCH/2021[2015-2016]Status: DisposedITAT Cochin31 Jul 2025AY 2015-2016

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

REENA ENGINEERS AND CONTRACTORS PRIVATE LTD,PANAJI vs. ACIT, CENTRAL CIRCLE-1, CALICUT

In the result, the appeals filed by the assessee stand partly allowed statistical purposes

ITA 268/COCH/2021[2013-2014]Status: DisposedITAT Cochin31 Jul 2025AY 2013-2014

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

For Appellant: Shri G. Surendranath Rao, CAFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 139(1)Section 143Section 143(3)Section 153Section 153ASection 80

reassess such income for such assessment year. Further, section 147 makes it very clear that in order to invoke provisions of section 147, there should be income which has escaped assessment, and such escapement should be based on fresh tangible material which comes to the possession of the Assessing Officer subsequent to the completion of the original assessment and further

MRS. THANKAMANI VARADARAJULU,KOTTAYAM vs. THE DCIT,CEN-CIRCLE-2, TRIVANDRUM

In the result, appeals of the assesses are allowed

ITA 374/COCH/2019[2002-03]Status: DisposedITAT Cochin27 Sept 2019AY 2002-03

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

Section 271(1)

section 271(1) (c) of the Income Tax Act 1961. 5 I.T.A. Nos.374-380/Coch/2019 381 to 384/coch/2019 3.1 It was the case of the assessee that income from house properties was a pure accidental omission and the assessee was not in receipt of any rent for most parts of the year and at the time of filing the return, this fact

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 13/COCH/2023[2015-16]Status: DisposedITAT Cochin22 Aug 2024AY 2015-16

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 6/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 9/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 7/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 4/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 18/COCH/2023[2017-18]Status: DisposedITAT Cochin22 Aug 2024AY 2017-18

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 8/COCH/2023[2013-14]Status: DisposedITAT Cochin22 Aug 2024AY 2013-14

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 3/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 5/COCH/2023[2012-13]Status: DisposedITAT Cochin22 Aug 2024AY 2012-13

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case

KADUNGAMPARAMBIL MANUAL GEORGE JOSEPH,ERNAKULAM vs. ITO , NON CORPORATE WARD 2(4) & TPS, KOCHI

Appeals are allowed for statistical purposes in above terms

ITA 1/COCH/2023[2011-12]Status: DisposedITAT Cochin22 Aug 2024AY 2011-12

Bench: Shri Satbeer Singh Godara & Shri Amarjit Singh

For Appellant: Ms. Lakshmi, CAFor Respondent: Smt. V. Swarnalatha, Sr. D.R
Section 1Section 143(3)

13 13/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 143(3) r.w.s. 23/1046317013(1) 147 14 14/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271B 23/1046317423(1) 15 15/Coch/2023 2015-16 ITBA/NFAC/S/250/2022- 271(1)(c) 23/1046317203(1) 16 16/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 271AAC1 23/1046338750(1) 17 17/Coch/2023 2017-18 ITBA/NFAC/S/250/2022- 270 23/1046339605(1) 18 2017-18 18/Coch/2023 ITBA/NFAC/S/250/2022- 143(3) 23/1046338190(1) Heard both parties at length. Case