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9 results for “reassessment u/s 147”+ Section 133(6)clear

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Key Topics

Section 4034Section 143(3)11Section 3(1)10Section 2635Section 55Section 285Section 1484TDS4Addition to Income

A & B ASSOCIATES,THIRUVANANTHAPURAM vs. THE INCOME TAX OFFICER, THIRUVANANTHAPURAM

In the result, the appeal of the assesse is allowed for statistical purpose

ITA 643/COCH/2025[2018-19]Status: DisposedITAT Cochin05 Dec 2025AY 2018-19

Bench: the Ld. CIT(A). The Ld.CIT(A) partly allowed the appeal filed by the assessee by directing the AO to -

For Appellant: Shri Lokanathan, C.AFor Respondent: Shri Sanjit Kumar Das, Sr. D/R
Section 115BSection 142(1)Section 144Section 147Section 148Section 148ASection 250

133(6) to ascertain the nature of payments made by the firm to them, the total business done by the firm; and ascertain the probable net profit for the said business. Had she taken efforts in that direction, it could easily be ascertained that the cash deposits are business receipts only and there was no "Unexplained money u/s

4
Section 194C3
Deduction3
Reassessment3

KERALA STATE ELECTRICITY BOARD LTD,THIRUVANANTHAPURAM vs. THE ACIT, CIR-1(1), TVM, TVM

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 134/COCH/2023[2015-16]Status: DisposedITAT Cochin12 Jul 2024AY 2015-16

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri R Rajeev, CA
Section 143(3)Section 263Section 28Section 3(1)Section 40Section 5

6. The Ld.AR at the outset submitted that for assessment years 2014-15 to 2016-17, the Ld.CIT(A) dismissed the appeals by holding it to be infructuous. He submitted that for these years, the Ld.CIT(A) was of the opinion that, the order passed u/s. 143(3)r.w.s 263 and subsequent order u/s. 147 merged with the original assessment

KERALA STATE ELECTRICITY BOARD LTD,THIRUVANANTHAPURAM vs. THE ACIT, CIR-1(1), TVM, TVM

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 135/COCH/2023[2016-17]Status: DisposedITAT Cochin12 Jul 2024AY 2016-17

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri R Rajeev, CA
Section 143(3)Section 263Section 28Section 3(1)Section 40Section 5

6. The Ld.AR at the outset submitted that for assessment years 2014-15 to 2016-17, the Ld.CIT(A) dismissed the appeals by holding it to be infructuous. He submitted that for these years, the Ld.CIT(A) was of the opinion that, the order passed u/s. 143(3)r.w.s 263 and subsequent order u/s. 147 merged with the original assessment

KERALA STATE ELECTRICITY BOARD LTD,THIRUVANANTHAPURAM vs. THE ACIT, CIR-1(1), TVM, TVM

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 136/COCH/2023[2017-18]Status: DisposedITAT Cochin12 Jul 2024AY 2017-18

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri R Rajeev, CA
Section 143(3)Section 263Section 28Section 3(1)Section 40Section 5

6. The Ld.AR at the outset submitted that for assessment years 2014-15 to 2016-17, the Ld.CIT(A) dismissed the appeals by holding it to be infructuous. He submitted that for these years, the Ld.CIT(A) was of the opinion that, the order passed u/s. 143(3)r.w.s 263 and subsequent order u/s. 147 merged with the original assessment

KERALA STATE ELECTRICITY BOARD LTD,THIRUVANANTHAPURAM vs. THE ACIT, CIR-1(1), TVM, TVM

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 137/COCH/2023[2018-19]Status: DisposedITAT Cochin12 Jul 2024AY 2018-19

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri R Rajeev, CA
Section 143(3)Section 263Section 28Section 3(1)Section 40Section 5

6. The Ld.AR at the outset submitted that for assessment years 2014-15 to 2016-17, the Ld.CIT(A) dismissed the appeals by holding it to be infructuous. He submitted that for these years, the Ld.CIT(A) was of the opinion that, the order passed u/s. 143(3)r.w.s 263 and subsequent order u/s. 147 merged with the original assessment

KERALA STATE ELECTRICITY BOARD LTD,THIRUVANANTHAPURAM vs. THE ACIT, CIR-1(1), TVM, TVM

In the result, all the appeals filed by the assessee stands allowed for statistical purposes

ITA 133/COCH/2023[2014-15]Status: DisposedITAT Cochin12 Jul 2024AY 2014-15

Bench: Smt. Beena Pillai & Shri Waseem Ahmed

For Appellant: Shri R Rajeev, CA
Section 143(3)Section 263Section 28Section 3(1)Section 40Section 5

6. The Ld.AR at the outset submitted that for assessment years 2014-15 to 2016-17, the Ld.CIT(A) dismissed the appeals by holding it to be infructuous. He submitted that for these years, the Ld.CIT(A) was of the opinion that, the order passed u/s. 143(3)r.w.s 263 and subsequent order u/s. 147 merged with the original assessment

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 464/COCH/2025[2006-2007]Status: DisposedITAT Cochin22 Aug 2025AY 2006-2007

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed

MUTHOOT FINCORP LIMITED,THIRUVANANTHAPURAM vs. JCIT, SPECIAL RANGE, THIRUVANANTHAPURAM

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

ITA 465/COCH/2025[2013-2014]Status: DisposedITAT Cochin22 Aug 2025AY 2013-2014

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed

MUTHOOT FINCORP LIMITED,TRIVANDRUM vs. ITO,CIRCLE CENTRAL, TRIVANDRUM

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

ITA 496/COCH/2025[2010-2011]Status: DisposedITAT Cochin22 Aug 2025AY 2010-2011

Bench: Shri Inturi Rama Rao, Am & Shri Rahul Chaudhary, Jm

For Appellant: Shri R. Krishnan, CAFor Respondent: Shri Sanjit Kumar Das, CIT-DR
Section 143(3)Section 148Section 194CSection 40

reassessment was completed vide order dated 28.03.2013 passed u/s. 143(3) r.w.s. 147 of the Act after making addition of Rs. 7,33,77,497/- being the amount paid to Muthoot Pappachan Consultancy & Management (hereinafter called “MPCMS”) towards professional charges/consultancy u/s. 40(a)(ia) for non-deduction of TDS. On further appeal before the CIT(A), the CIT(A) confirmed