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15 results for “reassessment u/s 147”+ Section 275(1)(c)clear

Sorted by relevance

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Key Topics

Addition to Income15Exemption13Section 2634Section 271(1)(c)4Section 143(1)2Section 133A2Section 1482Section 1432Section 274

M/S.SOORYA DRUG HOUSE,THODUPUZHA vs. THE ITO,WD-2, THODUPUZHA

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

ITA 236/COCH/2019[2012-13]Status: DisposedITAT Cochin02 Aug 2019AY 2012-13

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

For Appellant: Sri.Mathew JosephFor Respondent: Sri.Shantom Bose
Section 133ASection 143Section 143(1)Section 148Section 153Section 263Section 271(1)(c)Section 274

147 of the I.T.Act on 28.03.2016 and 30.03.2016 for assessment years 2012-2013 and 2013-2014, respectively. In the assessments completed, total income determined for assessment year 2012-2013 was at Rs.26,28,950 and for assessment year 2013-2014 was at Rs.25,18,390. The additions of Rs.5,15,165 and Rs.2,22,127 for assessment years

2
Section 1532
Depreciation2
Penalty2

M/S.SOORYA DRUG HOUSE,THODUPUZHA vs. THE ITO,WD-2, THODUPUZHA

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

ITA 237/COCH/2019[2013-14]Status: DisposedITAT Cochin02 Aug 2019AY 2013-14

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

For Appellant: Sri.Mathew JosephFor Respondent: Sri.Shantom Bose
Section 133ASection 143Section 143(1)Section 148Section 153Section 263Section 271(1)(c)Section 274

147 of the I.T.Act on 28.03.2016 and 30.03.2016 for assessment years 2012-2013 and 2013-2014, respectively. In the assessments completed, total income determined for assessment year 2012-2013 was at Rs.26,28,950 and for assessment year 2013-2014 was at Rs.25,18,390. The additions of Rs.5,15,165 and Rs.2,22,127 for assessment years

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 47/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 48/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 44/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

M/S. VIJAYALAXMICASHEW CO.,,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 49/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 40/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.K.RAVINDRANATHAN NAIR,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 46/COCH/2016[2008-09]Status: DisposedITAT Cochin03 Feb 2020AY 2008-09

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 39/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 42/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 37/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 43/COCH/2016[2011-12]Status: DisposedITAT Cochin03 Feb 2020AY 2011-12

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SMT. T.C. USHA,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 45/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R. PRATAP,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 38/COCH/2016[2010-11]Status: DisposedITAT Cochin03 Feb 2020AY 2010-11

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production

SRI.R.PRAKASH,KOLLAM vs. THE ACIT, KOLLAM

In the result, the appeals of the assessees in ITA Nos

ITA 41/COCH/2016[2009-10]Status: DisposedITAT Cochin03 Feb 2020AY 2009-10

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

275 392947 55727 Company TOTAL 65778.36 13116854 18029389 4912535 3.8 For the assessment year 2010-11 in the case of T.C. Usha, as per details filed by the assessee, the Assessing Officer noticed that the assessee had sold various grades of cashew kernels to concerns owned by near relatives at values much lower than the cost of production