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57 results for “reassessment u/s 147”+ Section 41(1)clear

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Key Topics

Section 143(3)50Section 153A44Addition to Income44Section 14734Section 14834Section 13225Reassessment24Section 26323Section 80

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

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 57 · Page 1 of 3

21
Search & Seizure20
Exemption20
Section 37(1)12
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 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

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

41,514 2009-10 29/01/2011 1,73,046 2010-11 14/02/2011 1,88,056 All these returns were processed under section 143(1) as the time for issuing the notices under section 143(2) has expired. The returns for the assessment year 2011-12 and 2012-13 were filed on 15/03/2012 and 19/11/2013 declaring an income of Rs.5

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

41,29,750/- against the original return of income of Rs. 7,18,19,852/-. Against the said return of income, the assessment was completed by the AO vide order dated 29.12.2017 passed u/s. 143(3) r.w.s. 153A of the Act at total income of Rs. 9,48,70,560/- after making addition of Rs. 7,40,810/- on account

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

41,29,750/- against the original return of income of Rs. 7,18,19,852/-. Against the said return of income, the assessment was completed by the AO vide order dated 29.12.2017 passed u/s. 143(3) r.w.s. 153A of the Act at total income of Rs. 9,48,70,560/- after making addition of Rs. 7,40,810/- on account

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

41,29,750/- against the original return of income of Rs. 7,18,19,852/-. Against the said return of income, the assessment was completed by the AO vide order dated 29.12.2017 passed u/s. 143(3) r.w.s. 153A of the Act at total income of Rs. 9,48,70,560/- after making addition of Rs. 7,40,810/- on account

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

41,29,750/- against the original return of income of Rs. 7,18,19,852/-. Against the said return of income, the assessment was completed by the AO vide order dated 29.12.2017 passed u/s. 143(3) r.w.s. 153A of the Act at total income of Rs. 9,48,70,560/- after making addition of Rs. 7,40,810/- on account

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

41,29,750/- against the original return of income of Rs. 7,18,19,852/-. Against the said return of income, the assessment was completed by the AO vide order dated 29.12.2017 passed u/s. 143(3) r.w.s. 153A of the Act at total income of Rs. 9,48,70,560/- after making addition of Rs. 7,40,810/- on account

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, KOCHI

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

ITA 89/COCH/2022[2009-10]Status: DisposedITAT Cochin14 Sept 2022AY 2009-10

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

41,259/- resulting in an overnight increase of Rs.80,70,944/-. Since income chargeable to tax amounting to Rs.3,36,88,962/- has escaped assessment within the meaning of section 147 of the Act, the notice u/s 148 of the Act was issued.” 3. In the assessment year 2009-10, the reason recorded is as follows

JUBILEE MISSION HOSPITAL ,KAKKANAD vs. THE DCIT, KOCHI

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

ITA 91/COCH/2022[2013-14]Status: DisposedITAT Cochin14 Sept 2022AY 2013-14

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

41,259/- resulting in an overnight increase of Rs.80,70,944/-. Since income chargeable to tax amounting to Rs.3,36,88,962/- has escaped assessment within the meaning of section 147 of the Act, the notice u/s 148 of the Act was issued.” 3. In the assessment year 2009-10, the reason recorded is as follows

JUBILEE MISSION HOSPITAL,THRISSUR vs. THE DCIT, THRISSUR

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

ITA 88/COCH/2022[2008-09]Status: DisposedITAT Cochin14 Sept 2022AY 2008-09

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

41,259/- resulting in an overnight increase of Rs.80,70,944/-. Since income chargeable to tax amounting to Rs.3,36,88,962/- has escaped assessment within the meaning of section 147 of the Act, the notice u/s 148 of the Act was issued.” 3. In the assessment year 2009-10, the reason recorded is as follows

JUBILEE MISSION HOSPITAL.,THRISSUR vs. THE DCIT, KOCHI

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

ITA 90/COCH/2022[2010-11]Status: DisposedITAT Cochin14 Sept 2022AY 2010-11

Bench: Shri Chandra Poojari & Smt. Beena Pillai

For Appellant: Sri Surendranath Rao, A.RFor Respondent: Smt. J.M. Jamuna Devi, Sr. D.R
Section 147Section 148

41,259/- resulting in an overnight increase of Rs.80,70,944/-. Since income chargeable to tax amounting to Rs.3,36,88,962/- has escaped assessment within the meaning of section 147 of the Act, the notice u/s 148 of the Act was issued.” 3. In the assessment year 2009-10, the reason recorded is as follows

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

ITA 140/COCH/2020[2011-12]Status: DisposedITAT Cochin30 Nov 2023AY 2011-12

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Sh. Sanjit K. Das, CIT-DR and Smt
Section 147

u/s. 147 was bad-in-law and reassessment so concluded not valid.” (emphasis, ours) 4. We may at the outset clarify two aspects. Firstly, the assessee’s COs, filed on 25/6/2020, though out of time by 3 days, were admitted as the delay is saved by the order of the Hon'ble Apex Court in Suo Motu Writ Petition 3/2020

ACIT, ERNAKULAM vs. APPOLO TYRES LTD, COCHIN

In the result, the Revenue’s appeals as well as the Assessee’s COs, are allowed

ITA 139/COCH/2020[2009-10]Status: DisposedITAT Cochin30 Nov 2023AY 2009-10

Bench: Shri Sanjay Arora & Shri Manomohan Das

For Appellant: Shri Joseph Markose, AdvocateFor Respondent: Sh. Sanjit K. Das, CIT-DR and Smt
Section 147

u/s. 147 was bad-in-law and reassessment so concluded not valid.” (emphasis, ours) 4. We may at the outset clarify two aspects. Firstly, the assessee’s COs, filed on 25/6/2020, though out of time by 3 days, were admitted as the delay is saved by the order of the Hon'ble Apex Court in Suo Motu Writ Petition 3/2020

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 53/COCH/2019[2006-07]Status: DisposedITAT Cochin08 Aug 2019AY 2006-07

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

Section 115JSection 143(3)Section 147Section 148

1. The Ld. Commissioner of Income-tax (Appeals), Thiruvananthapuram erred in concluding that "the reopening made under section 147 of the Act by issue of notice u/s 148 of the Act on 30.03.2010 is invalid and as the legal ground raised by the Appellant is allowed, the grounds raised on merits become infructuous and therefore, not discussed'. I.T.A. Nos.52&53/Coch/2019

ACIT, TRIVANDRUM vs. KERALA STATE ELECTRICITY BOARD, TRIVANDRUM

In the result, both the appeals of the Revenue are dismissed

ITA 52/COCH/2019[2005-06]Status: DisposedITAT Cochin08 Aug 2019AY 2005-06

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

Section 115JSection 143(3)Section 147Section 148

1. The Ld. Commissioner of Income-tax (Appeals), Thiruvananthapuram erred in concluding that "the reopening made under section 147 of the Act by issue of notice u/s 148 of the Act on 30.03.2010 is invalid and as the legal ground raised by the Appellant is allowed, the grounds raised on merits become infructuous and therefore, not discussed'. I.T.A. Nos.52&53/Coch/2019

VRINDAVAN BUILDERS PVT KTD,NAGALAND vs. ACIT CENTRAL CIRCLE, KOLLAM

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 696/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

147 of the Act. 2. That the Ld. CIT(A) has erred in upholding the additions made by the Ld. A.O. without following the procedure of enquiry/assessment provided under section 142(1), 142(2) and 142(3) of the Act. 3. That the Ld. CIT(A) has erred in upholding addition of Rs. 25,00,000/- made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, PATHANAMTHITTA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 734/COCH/2024[2015-16]Status: DisposedITAT Cochin09 Jun 2025AY 2015-16

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

147 of the Act. 2. That the Ld. CIT(A) has erred in upholding the additions made by the Ld. A.O. without following the procedure of enquiry/assessment provided under section 142(1), 142(2) and 142(3) of the Act. 3. That the Ld. CIT(A) has erred in upholding addition of Rs. 25,00,000/- made

DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, KOLLAM, KOLLAM vs. VRINDAVAN BUILDERS PRIVATE LIMITED, KERALA

In the result, the appeals filed by the assessee for assessment years 2012-13 to 2017-18 are allowed and the appeals filed by Revenue for assessment years 2013-14 to 2017-18 are dismissed

ITA 732/COCH/2024[2013-14]Status: DisposedITAT Cochin09 Jun 2025AY 2013-14

Bench: Shri Inturi Rama Rao, Am & Shri Soundararajan K., Jm

For Appellant: Shri S.K. Tulsiyan, AdvocateFor Respondent: Shri Suresh Sivanandan, CIT-DR
Section 132Section 143(3)Section 148

147 of the Act. 2. That the Ld. CIT(A) has erred in upholding the additions made by the Ld. A.O. without following the procedure of enquiry/assessment provided under section 142(1), 142(2) and 142(3) of the Act. 3. That the Ld. CIT(A) has erred in upholding addition of Rs. 25,00,000/- made