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.

32 results for “reassessment u/s 147”+ Section 44clear

Sorted by relevance

Delhi991Mumbai892Bangalore334Chennai314Jaipur263Ahmedabad245Kolkata151Chandigarh148Hyderabad146Pune124Raipur96Surat85Amritsar78Visakhapatnam74Indore65Rajkot54Lucknow50Guwahati41Cuttack38Allahabad34Cochin32Telangana30Nagpur30Patna23Agra20Jodhpur16Dehradun15Karnataka11Orissa4SC3Kerala3Ranchi1Rajasthan1Panaji1Jabalpur1Uttarakhand1

Key Topics

Section 244A45Section 4025Section 15420Exemption17Addition to Income16Section 143(3)13Section 14712Section 3(1)10Section 148

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

44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make the addition is the audited Balance sheet. Profit & Loss account

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

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

Showing 1–20 of 32 · Page 1 of 2

10
Reassessment8
Section 2635
Rectification u/s 1545
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

44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make the addition is the audited Balance sheet. Profit & Loss account

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

44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make the addition is the audited Balance sheet. Profit & Loss account

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

44,411/- has escaped assessment within the meaning of section 147 of the Income Tax Act 1961, the notice u/s 148 was issued.” 9. The contention of the Ld. A.R. is that the reasons recorded very clearly show that, the only material that the AO has relied on, to make the addition is the audited Balance sheet. Profit & Loss account

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

u/s 153A shall be computed by considering the originally determined income. If some incriminating material is found in respect of such assessment years for which the assessment is not pending, then the total income would be determined by considering the originally determined income plus income emanating from the incriminating material found during the course of search. In respect of assessment

SREEVALSAM HOTELS AND RESORTS PRIVATE LTD,RAJAVALSAM vs. ACIT, CENTRAL CIRCLE, KOLLAM

In the result, assessee’s appeal in ITA No

ITA 115/COCH/2024[2017-2018]Status: DisposedITAT Cochin09 Jun 2025AY 2017-2018

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

u/s 147 will be rendered invalid -reliance placed on Saraswati Garewal [2024] 158 taxmann.com 37 (Raipur ITAT), Tata Capital Financial Services Ltd. v. Asst. CIT [2022] 137 taxmann.com 315 (Bom) and Sabh Infrastructure Ltd. v. ACIT [2018] 89 taxmann.com 409 (Del). Finally it is contended that no reassessment proceedings can be initiated for the purpose of making protective addition placing

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

44,51,588/- though the business was really in a heavy loss and hence shut down as early as in July 2018. Having denied of all the opportunities to present its case and thereby deprived of natural justice, the appellant preferred an appeal before the first appellate authority seeking justice and cancellation of the order. The first appellate authority, after

THE FEDERAL BANK LTD.,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 529/COCH/2023[2000-01]Status: DisposedITAT Cochin25 Jun 2025AY 2000-01

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

44,880/-. Subsequently, reassessment was completed vide order dated 31.01.2003 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,63,03,51,760/-. The said order was appealed against before the CIT(A), who vide order dated 04.03.2004 partly allowed the appeal. On further appeal before this Tribunal

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 531/COCH/2023[2007-08]Status: DisposedITAT Cochin25 Jun 2025AY 2007-08

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

44,880/-. Subsequently, reassessment was completed vide order dated 31.01.2003 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,63,03,51,760/-. The said order was appealed against before the CIT(A), who vide order dated 04.03.2004 partly allowed the appeal. On further appeal before this Tribunal

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 532/COCH/2023[2010-11]Status: DisposedITAT Cochin25 Jun 2025AY 2010-11

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

44,880/-. Subsequently, reassessment was completed vide order dated 31.01.2003 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,63,03,51,760/-. The said order was appealed against before the CIT(A), who vide order dated 04.03.2004 partly allowed the appeal. On further appeal before this Tribunal

THE FEDERAL BANK LTD,KOCHI vs. ACIT, KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 530/COCH/2023[2001-02]Status: DisposedITAT Cochin25 Jun 2025AY 2001-02

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

44,880/-. Subsequently, reassessment was completed vide order dated 31.01.2003 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,63,03,51,760/-. The said order was appealed against before the CIT(A), who vide order dated 04.03.2004 partly allowed the appeal. On further appeal before this Tribunal

THE FEDERAL BANK LTD,KOCHI vs. ACIT, , KOCHI

In the result, the appeal of the assessee stands partly allowed

ITA 533/COCH/2023[2020-21]Status: DisposedITAT Cochin25 Jun 2025AY 2020-21

Bench: Shri Inturi Rama Rao, Am & Shri Prakash Chand Yadav, Jm

For Appellant: Shri K. Gopi, CAFor Respondent: Shri Sundarasan S., CIT-DR
Section 143(3)Section 154Section 244A

44,880/-. Subsequently, reassessment was completed vide order dated 31.01.2003 passed u/s. 143(3) r.w.s. 147 of the Income Tax Act, 1961 (the Act) at a total income of Rs. 1,63,03,51,760/-. The said order was appealed against before the CIT(A), who vide order dated 04.03.2004 partly allowed the appeal. On further appeal before this Tribunal

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application

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

reassessment u/s 147 r.w.s. 148 of the Act. 8.8In view of the above discussion, in our opinion, it is virtually impossible to presume that sale price remained constant throughout the year for every grade and for every kilogram so that on the basis of average closing stock price the entire sales should be above this price. Hence, the application